MCL - Index of Act 206 of 1893
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| Act 206 of 1893 |
THE GENERAL PROPERTY TAX ACT (211.1 - 211.157) ***** 211.27b.amended THIS AMENDED SECTION IS EFFECTIVE 91 DAYS AFTER ADJOURNMENT OF THE 2024 REGULAR SESSION SINE DIE ***** ***** 211.27b THIS SECTION IS AMENDED EFFECTIVE 91 DAYS AFTER ADJOURNMENT OF THE 2024 REGULAR SESSION SINE DIE: See 211.27b.amended ***** |
| Section 211.1 | Property subject to taxation. |
| Section 211.1a | Short title; general property tax act. |
| 206-1893-REAL-PROPERTY. | REAL PROPERTY. (211.2...211.6b) |
| Section 211.2 | Real property; definition; determination of taxable status; acquisition for public purposes by purchase or condemnation; responsibilities of parties in real estate transaction; “levy date” defined. |
| Section 211.2a | Mobile home as real property; assessment; exclusions; “travel trailer” and “camping trailer” defined. |
| Section 211.3 | Real property; parties assessable; persons treated as owner; property of deceased persons. |
| Section 211.4 | Real property; licensed homesteads; part-paid state lands; assessment; contents. |
| Section 211.5 | Real property; assessment of corporate realty. |
| Section 211.6 | Real property; tenants in common; assessment of undivided interests. |
| Section 211.6a | Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012. |
| Section 211.6b | Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012. |
| 206-1893-REAL-ESTATE-EXEMPTIONS. | REAL ESTATE EXEMPTIONS. (211.7...211.7xx) |
| Section 211.7 | Federal property. |
| Section 211.7a | Definitions; exemption affidavit; mailing; return; notice of availability; failure to send or receive exemption affidavit; payment to local unit required to mail exemption affidavits; reimbursement claim for expenses. |
| Section 211.7b | Exemption of real property used and owned as homestead by disabled veteran or surviving spouse; filing and inspection of application; cancellation of taxes; local taxing unit to bear loss; proration of exemption for partial year; definitions. |
| Section 211.7c | Continuation of exemption granted under MCL 211.7b; rescission or subsequent denial of exemption. |
| Section 211.7d | Housing exemption for elderly or disabled families; definitions. |
| Section 211.7e | Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed. |
| Section 211.7f | Repealed. 1973, Act 20, Eff. Dec. 31, 1973. |
| Section 211.7g | Seawall, jetty, groin, dike, or other structure. |
| Section 211.7h | Definitions; application for solar, wind, or water energy tax exemption certificate; filing; form; concurrent applications; findings and approval of department of commerce; issuance and effective date of certificate; valuation of covered energy conservation device exempt from property taxes; statement of total acquisition cost; sending certificate or notification of refusal; revocation of certificate; notification; appeal; issuance of new certificate prohibited; necessity of obtaining construction permit; effective date of section. |
| Section 211.7i | “Existing facility” defined; tax exemption for increased value of existing facility. |
| Section 211.7j | Tax exemption for new or existing facility for which commercial housing facilities exemption certificate issued. |
| Section 211.7k | Tax exemption for facility for which industrial facilities exemption certificate issued. |
| Section 211.7<Emph EmphType="italic">l</Emph> | State property. |
| Section 211.7m | Property owned or being acquired by county, township, city, village, school district, or political subdivision; parks. |
| Section 211.7n | Nonprofit theater, library, educational, or scientific institution; nonprofit organization fostering development of literature, music, painting, or sculpture. |
| Section 211.7o | Nonprofit charitable institution; exemption; definitions. |
| Section 211.7p | Memorial homes or posts. |
| Section 211.7q | Boy or girl scout or camp fire girls organization; 4-H club or foundation; young men's or young women's Christian association; exemption; limitation; waiver of residence requirement. |
| Section 211.7r | Certain clinics. |
| Section 211.7s | Houses of public worship; parsonage. |
| Section 211.7t | Burial grounds; rights of burial; tombs and monuments. |
| Section 211.7u | Principal residence of persons in poverty; exemption from taxation; applicability of section to property of corporation; eligibility for exemption; application; policy and guidelines to be used by local assessing unit; duties of board of review; exemption by resolution and without application for certain tax years; appeal of property assessment; audit program; "principal residence" defined. |
| Section 211.7v | Property of certain corporations and railroads. |
| Section 211.7w | Property of agricultural society used primarily for fair purposes. |
| Section 211.7x | Parks; monument ground or armory; property leased by nonprofit corporation to state. |
| Section 211.7y | Landing area; description of approach clear zones and transitional surface areas in statement; standards; certification. |
| Section 211.7z | Property used primarily for public school or other educational purposes; parent cooperative preschools. |
| Section 211.7aa | Exemption of real property leased, loaned, or otherwise made available to municipal water authority. |
| Section 211.7bb | Tax exemption for nursery stock seasonal protection unit; definition. |
| Section 211.7cc | Principal residence; exemption from tax levied by local school district for school operating purposes; procedures; 2020 deadline extension; exception for temporary absence due to damage or destruction; definitions. |
| Section 211.7dd | Definitions. |
| Section 211.7ee | Qualified agricultural property exemption from tax levied by local school district for school operating purposes; procedures. |
| Section 211.7ff | Real and personal property located in renaissance zone; applicability to eligible data center property; definitions. |
| Section 211.7gg | Property held by land bank fast track authority; exemption from taxes; definitions. |
| Section 211.7hh | Qualified start-up business; exemption from tax. |
| Section 211.7ii | Tax exemption for property used by innovations center in certified technology park. |
| Section 211.7jj | Federally-qualified health center; tax exemption; definition. |
| Section 211.7jj[1] | Qualified forest property; exemption; limitation; forest management plan; maintenance and availability of list of qualified foresters; application; review of forest management plan, application, and supporting documents by department; school tax affidavit; denial; appeal; claiming exemption; collection of fee by local tax collecting unit; removal of exemption and recapture of tax; filing appeal; placement on tax roll; corrected tax bill; notification of change in use of property; subject to recapture tax; report; retention of documents; disclosure of information; exemption from tax levied by local school district for school operating purposes; definitions. |
| Section 211.7kk | Eligible nonprofit housing property; tax exemptions; duration; definitions. |
| Section 211.7mm | Charitable nonprofit housing organization; real and personal property used for retail store; exemption; definitions. |
| Section 211.7nn | Supporting housing property; tax exemption; rescission; "supportive housing property" defined. |
| Section 211.7oo | Low grade iron ore and low grade iron ore mining property; tax exemption. |
| Section 211.7pp | Mineral and right, claim, lease, or option; tax exemption; shaft, incline, adit, or value of overburden stripping at open mine; tax exemption; "mineral" and "open mine" defined. |
| Section 211.7qq | Mineral-producing property; tax exemption; "mineral-producing property" and "mineral severance tax" defined. |
| Section 211.7ss | New construction on development property; tax exemption under MCL 380.1211; filing of affidavit; determination by assessor; rescission of exemption; failure to file rescission; penalty; appeal; denial or modification of existing exemption by assessor; erroneous granting of exemption; withdrawal; issuance of corrected tax bill; definitions. |
| Section 211.7tt | Real and personal property owned by eligible economic development group; tax exemption; adoption of resolution by local tax collecting unit; notification to assessor and legislative body; determination by state tax commission; approval of resolution; election to withdraw mills levied by county; filing copy of resolution; report; "eligible economic development group" defined. |
| Section 211.7uu | Act inapplicable to nonprofit street railway. |
| Section 211.7vv | Transitional qualified forest property; tax exemption; property subject to tax under transitional qualified forest property specific tax act; definition. |
| Section 211.7ww | Aquaculture production facility or hydroponics production facility; tax exemption; definitions. |
| Section 211.7xx | Public bridge facility exemption; definitions. |
| 206-1893-PERSONAL-PROPERTY. | PERSONAL PROPERTY. (211.8...211.8c) |
| Section 211.8 | Personal property; scope. |
| Section 211.8a | Qualified personal property of qualified business; availability for use by another person; assessment to user; statements; filing; copies; examination of books and records; additions to statement; definitions; requirements of nonprofit organization not affected. |
| Section 211.8b | Personal property located on real property; taxable value. |
| Section 211.8c | Daily rental property; assessment; conditions; audit; personal property; definitions. |
| 206-1893-PERSONAL-PROPERTY-EXEMPTED. | PERSONAL PROPERTY EXEMPTED. (211.9...211.9p) |
| Section 211.9 | Personal property exempt from taxation; real property; definitions. |
| Section 211.9a | Repealed. 1985, Act 147, Imd. Eff. Nov. 12, 1985. |
| Section 211.9b | Special tool; exemption from taxation; definitions. |
| Section 211.9c | Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined. |
| Section 211.9d | Computer software exempt from taxation; construction of section; “computer software” defined. |
| Section 211.9e | Intangible personal property exempt from taxes collected; effect of section on taxable status of computer software. |
| Section 211.9f | Personal property of business; resolution; tax exemption; duration; continuation; determination by state tax commission; adoption of resolution by Next Michigan development corporation; written agreement; exemption for eligible manufacturing personal property; delivery of combined document; definitions. |
| Section 211.9g | Area designated as rural enterprise community; exemption of personal property that is component part of natural gas distribution system. |
| Section 211.9g[1] | Leased bottled water coolers; exemption. |
| Section 211.9i | Alternative energy personal property; exemption from tax. |
| Section 211.9j | Tax exemption for property used by qualified high-technology business in innovations center. |
| Section 211.9k | Industrial personal property or commercial personal property; tax exemption. |
| Section 211.9m | Qualified new personal property; exemption; combined document; requirements; denial of claim; books and records; fraudulent claim; definitions. |
| Section 211.9n | Qualified previously existing personal property; exemption; combined document; requirements; denial of claim; books and records; fraudulent claim; definitions. |
| Section 211.9o | Eligible personal property; exemption; statement; books and records; audit program; filing rescission and statement if property no longer eligible; denial of claim for exemption; fraudulent claim; penalties; definitions. |
| Section 211.9p | Qualified heavy equipment rental personal property; exemption; annual filing of statement; requirements; denial of claim; books and records; fraudulent claim; definitions. |
| 206-1893-ASSESSMENT. | ASSESSMENT. (211.10...211.17) |
| Section 211.10 | Annual assessment of property. |
| Section 211.10a | Assessment rolls and appraisal cards; inspection and copying. |
| Section 211.10b | Repealed. 1954, Act 118, Eff. Aug. 13, 1954. |
| Section 211.10c | State assessor's board; creation; appointment, qualifications, and terms of members; expenses; training courses; examinations; conducting business at public meeting; notice; writings available to public. |
| Section 211.10d | Annual assessment by certified assessor; training or test; establishment and supervision of school of assessment practices; examination; conditional 6-month certification; certification upon completion of qualifications; assessment if certified assessor unavailable; cost of preparing rolls; certification of assessment roll; cost of training; misdemeanor; rules; certification of director of county tax or equalization department; conditional extensions; vacancy. |
| Section 211.10e | Use of official assessor's manual or any manual approved by state tax commission; records. |
| Section 211.10f | Preparation of certified assessment roll; costs; quality of tax maps and appraisal records; levy of interim taxes; substitution of latest complete assessment roll; effect and labeling of interim tax levy; notice of new assessment; petition for hearing; contents of notice; final levy; reporting difference in tax; sharing additional taxes or credits against tax liability; technical assistance; certified copy of orders; copy of final determination. |
| Section 211.10g | Audit program; audit of assessing districts; notice of noncompliance; corrective action plan; written petition to challenge determination; designated assessor; costs; definitions. |
| Section 211.11 | Corporate property; situs; exemptions. |
| Section 211.12 | Copartnership property; taxable situs; liability of each partner. |
| Section 211.13 | Personal property; taxable situs; persons assessable; assessment roll preparation. |
| Section 211.14 | Personal property; taxable situs. |
| Section 211.14a | Assessment of property in alternate location; definitions. |
| Section 211.15 | Forest products; place of destination; products in transit. |
| Section 211.16 | Forest products; duty of supervisor. |
| Section 211.17 | Taxable situs of personal property; transfer after tax day. |
| 206-1893-ASSESSMENT-HOW-MADE. | ASSESSMENT, HOW MADE. (211.18...211.23a) |
| Section 211.18 | Repealed. 2002, Act 267, Imd. Eff. May 9, 2002. |
| Section 211.19 | Statement as to assessable property. |
| Section 211.20 | Repealed. 2002, Act 267, Imd. Eff. May 9, 2002. |
| Section 211.21 | Willful neglect or refusal to make statement; penalty; report; fraudulent claim for personal property exemption. |
| Section 211.22 | Incorrect statement; inability to obtain statement; examination under oath of person having knowledge of amount or value of property; books and records; affidavits; preservation; assessment. |
| Section 211.22a | Personal property examiners; certification; powers; expenses; examination of property. |
| Section 211.23 | Statement; filing, preservation, permissible uses, unlawful use, liability for damages. |
| Section 211.23a | County-wide appraisal of property for assessment; expenses. |
| 206-1893-ASSESSMENT-ROLL. | ASSESSMENT ROLL. (211.24...211.27e) |
| Section 211.24 | Property tax assessment roll; time; use of computerized database system. |
| Section 211.24a | Tax rolls; preparation by county; expense. |
| Section 211.24b | Assessment based on taxable value; application. |
| Section 211.24c | Notice of increase in tentative state equalized valuation or tentative taxable value; contents; required information and forms; addressing and mailing assessment notice; effect of failure to send or receive assessment notice; calculation of tentative equalized valuation; model assessment notice form; statement; separate statement. |
| Section 211.24d | Structures or improvements approved for acquisition by governmental units; exemption; affidavit; false statement; notice of reoccupancy; noncompliance; condition for exemption. |
| Section 211.24e | Definitions; levying ad valorem property taxes for operating purposes; limitation; reduction; approving levy of additional millage rate; change in state equalized valuation of local governmental unit resulting from appeal; insufficiency of additional millage rate; public hearing; notice; establishing proposed additional millage rate before public hearing; calculating reductions in millage rates; amount used for substance abuse treatment programs; distribution to coordinating agency; applicability of section; effect of MCL 380.1211. |
| Section 211.24f | Proposal authorizing bond issuance or millage rate; ballot; maximum number of elections; submitting single question on renewal and additional millage. |
| Section 211.25 | Description of real property. |
| Section 211.25a | Real estate index number system. |
| Section 211.26 | Tax roll; description of personal property. |
| Section 211.27 | "True cash value" defined; considerations in determining value; indicating exclusions from true cash value on assessment roll; subsection (2) applicable only to residential property; repairs considered normal repairs, replacement, and maintenance; exclusions from real estate sales data; classification as agricultural real property; "present economic income" defined; applicability of subsection (5); "nonprofit cooperative housing corporation" defined; value of transferred property; "purchase price" defined; additional definitions; "standard tool" defined. |
| Section 211.27a | Property tax assessment; determining taxable value; adjustment; exception; "transfer of ownership" defined; qualified agricultural property; notice of transfer of property; notification of recorded transaction; definitions. |
| Section 211.27b | Failure to notify assessing office; adjustment. |
| Section 211.27b.amended | Failure to notify assessing office; adjustment; taxes, interest, and penalties; personal liability. |
| Section 211.27c | Failure to notify assessing office; action to be taken by taxing unit. |
| Section 211.27d | Report by county equalization director. |
| Section 211.27e | Reports; transmission of information from affidavits; definitions. |
| 206-1893-BOARD-OF-REVIEW. | BOARD OF REVIEW. (211.28...211.33a) |
| Section 211.28 | Board of review for township or city; appointment, qualifications, and terms of members; vacancy; eligibility; quorum; adjournment; deciding questions; board of review committees; meetings; size, composition, and manner of appointment of board of review; alternate members; indorsement of assessment roll; duties and responsibilities contained in MCL 211.29; single board of review. |
| Section 211.29 | Board of review of township; meeting; submission, examination, and review of assessment roll; additions to roll; correction of errors; compliance with act; review of roll on tax day; prohibitions; entering valuations in separate columns; approval and adoption of roll; conducting business at public meeting; notice of meeting; notice of change in roll. |
| Section 211.30 | Board of review; meetings; alternative dates; sessions; request, protest, or application for correction of assessment; hearing; examination of persons under oath; filing by nonresident taxpayer; notice; filing, hearing, and determination of objection; right of appeal; approval or disapproval of personal property exemption; indorsement and signed statement; delivery of assessment roll; ordinance or resolution authorizing filing of protest by letter; notice of option. |
| Section 211.30a | Township board of review; completion of review, date. |
| Section 211.30b | Revision of personal property assessments in 1965. |
| Section 211.30c | Reduced amount as basis for calculating assessed value or taxable value in succeeding year; applicability of section. |
| Section 211.31 | Township board of review; completed roll valid; conclusive presumption. |
| Section 211.32 | Township board of review; quorum; conscription of absent members; second meeting alternative. |
| Section 211.33 | Secretary of board of review; record; filing; form. |
| Section 211.33a | Collection and levy of taxes for 2020 tax year; modifications. |
| 206-1893-EQUALIZATION-BY-COUNTIES. | EQUALIZATION BY COUNTIES. (211.34...211.34e) |
| Section 211.34 | Determination of county equalized value; conducting business at public meeting; notice of meeting; advising local taxing units of increased equalized value; reduction of maximum authorized millage rate; examination of assessment rolls to ascertain equal and uniform assessment of real and personal property; equalization procedure; establishment of department to survey assessments and assist board of commissioners; appeal to state tax tribunal; authority of agent to file and sign petition for appeal. |
| Section 211.34a | Tabular statement of tentative equalization ratios and estimated multipliers; preparation; publication; copies, notices; effect on equalization procedures; appeal. |
| Section 211.34b | Joint equalization department; establishment; duties. |
| Section 211.34c | Classification of assessable property; tabulation of assessed valuations; transmittal of tabulation and other statistical information; description; buildings on leased land as improvements; total usage of parcel which includes more than 1 classification; notice to assessor and protest of assigned classification; decision; petition; arbitration; determination final and binding; appeal by department; construction of section; separate assessment roll for certain property. |
| Section 211.34d | Definitions; tabulation of tentative taxable value; computation of amounts; calculation of millage reduction fraction; transmittal of computations; delivery of signed statement; certification; tax levy; limitation on number of mills; application of millage reduction fraction or limitation; voter approval of tax levy; incorrect millage reduction fraction; recalculation and rounding of fractions; publication of inflation rate; permanent reduction in maximum rates. |
| Section 211.34e | Millage reduction fraction; calculation; application to local school district millage. |
| 206-1893-TAXES-HOW-AND-BY-WHOM-CERTIFIED. | TAXES, HOW AND BY WHOM CERTIFIED. (211.35...211.38) |
| Section 211.35 | State tax statement; duties of state treasurer; apportionment. |
| Section 211.36 | Duties of township clerk; tax levy by county board of commissioners; certification of school millage elections; certification of taxes levied for certain purposes; direction for spread of millages; county in which library is located; expenses. |
| Section 211.36a, 211.36b | Repealed. 1973, Act 135, Imd. Eff. Nov. 2, 1973. |
| Section 211.37 | County board of commissioners; determination of money for county purposes; apportionment of money, state tax, and indebtedness of county; correction of certificates, statements, papers, records, or proceedings; spread of money on assessment rolls; applicability of section. |
| Section 211.37a | Appeal to state tax board; assessment of costs; method of reimbursement. |
| Section 211.38 | Duplicate apportionment certificates; failure to certify, official notice. |
| 206-1893-TAXES—HOW-TO-BE-ASSESSED. | TAXES—HOW TO BE ASSESSED. (211.39...211.41a) |
| Section 211.39 | Assessment of taxes; avoiding fractions in computation; separate assessments and entries; designation of columns; imprinting tax receipt; printed statement. |
| Section 211.39a | Tentative levy; final levy; additional taxes; credits; technical assistance. |
| Section 211.40 | Lien for taxes; priority; statement and receipts for taxes to show taxing unit's fiscal year. |
| Section 211.40a | Date on which taxes become lien; designation; affidavit. |
| Section 211.41 | Assessor; local clerk; duties; county clerk; statement to state treasurer; contents. |
| Section 211.41a | Statement of land conveyance furnished to township supervisors. |
| 206-1893-TAX-ROLL. | TAX ROLL. (211.42...211.43c) |
| Section 211.42 | Tax roll; preparation; annexation and contents of warrant; loss of roll; copy of roll with warrant as “tax roll”. |
| Section 211.42a | Use of computerized data base as tax roll; authorization; requirements; certification; computer terminal for public viewing; noncompliance; notice; failure to correct condition of noncompliance; withdrawal of approval; proceedings; rules. |
| Section 211.43 | Notice of taxes apportioned to township; bond; schedule for delivering tax collections; alternative schedule; accounting for and delivering tax collections; resolution; willfully neglecting or refusing to perform duty; penalty; interest earned; alternative agreement; definitions. |
| Section 211.43a | Delay in receipt of tax roll; fees for unpaid taxes; delinquent tax return. |
| Section 211.43b | Public moneys; depository; liability. |
| Section 211.43c | Retention of earned interest. |
| 206-1893-COLLECTING-OF-TAXES. | COLLECTING OF TAXES. (211.44...211.54) |
| Section 211.44 | Collection of taxes; mailing and contents of tax statement; failure to send or receive notice; time and place for receiving taxes; property tax administration fees; return of excess; cost of appeals; waiver of interest, penalty charge, or property tax administration fee; use of fee; cost of treasurer's bond; enforcement of collection; seizing property or bringing action; amounts includable in return of delinquent taxes; distributions by county treasurer; local governing body authorization for imposition of fees or late penalty charges; annual statement; taxes levied after December 31, 2001 on qualified real property; definitions. |
| Section 211.44a | Summer property tax levy; imposition; tax previously billed and collected as part of winter property tax; collection; procedures; lien; interest; applicability of act to proceedings; establishment of revenue sharing reserve fund; expenditures by counties; limitations; "inflation rate" defined; deposit into other levies reserve fund; issuance of supplemental winter tax bill; collection of summer property tax levy by treasurer collecting state education tax. |
| Section 211.44b | Determining date payment received; applicability of section. |
| Section 211.44c | Special assessment levied after December 31, 1998. |
| Section 211.44d | Summer property tax levy; retention of administration fees. |
| Section 211.45 | Collection; time limit. |
| Section 211.46 | Collecting personal property taxes remaining unpaid on February 15; demand; receipt for payment; entering fact and date of payment on tax roll. |
| Section 211.47 | Seizure of personal property for nonpayment of taxes; sale at public auction; notice; adjournment of sale; return of balance; returning tax as unpaid; garnisheeing debtors; tax roll as prima facie evidence; property owned by person on tax day for year in which unpaid tax levied; recovery of money paid in civil action; personal liability of person owning real property on tax day for year unpaid tax levied; "person" defined. |
| Section 211.47a | Treasurer's bill of sale of property sold for unpaid taxes; contents. |
| Section 211.48 | Collecting officer's fee in case of distress and sale of goods and chattels; certified statement of property removed from township; contents; statement as evidence; authorization to levy and collect; transmittal of statement; double collection fees and additional sum; transmittal and receipt of taxes and collection fees; marking taxes paid on tax roll; levy and collection of executions issued upon judgments. |
| Section 211.49 | Surplus from sale; contested claim; remedy; treasurer's liability; rule in action. |
| Section 211.50 | Repealed. 1976, Act 76, Imd. Eff. Apr. 11, 1976. |
| Section 211.51 | Failure of township treasurer to file bond with county treasurer; failure to appoint treasurer to give bond and deliver receipt; delivery of tax roll and warrant; collection and return of taxes; adding property tax administration fee, late penalty charge, and interest; return of excess amount; powers of county treasurer; persons eligible for deferment of summer property taxes; deferred taxes not subject to penalties or interest; filing and form of intent to defer; duties of treasurer; statement of taxes deferred; levy and collection of summer property taxes by local taxing unit; definitions. |
| Section 211.52 | Incomplete collection; disbursement of collection funds. |
| Section 211.52a | Returning erroneously collected taxes or taxes ordered returned by court order. |
| Section 211.53 | Payment of taxes or special assessments; certificate; payment by owner of part or parcel of real property assessed in 1 description; suspected violation of or potential nonconformity with land division act; nonrecognition of division; payment by lienholder or tenant; payment by owner of mineral rights or surface rights; property acquired for highway purposes; excluding payment made by means of property tax credit; accepting less than total taxes or special assessments due. |
| Section 211.53a | Recovery of excess payments not made under protest. |
| Section 211.53b | Qualified error; verification, approval, and affidavit; correction of records; rebate; notice and payment; initiation of action; actions of board of review; exemption; appeal; approval; alternative meeting dates; "qualified error" defined. |
| Section 211.53c | Denial of claim for exemption; appeal. |
| Section 211.53d | Corrections to assessment rolls. |
| Section 211.54 | Collected and unpaid taxes; accounting to county treasurer; time. |
| 206-1893-RETURN-OF-DELINQUENT-TAXES. | RETURN OF DELINQUENT TAXES. (211.55...211.59) |
| Section 211.55 | Duplicate statement of uncollected taxes on roll; unpaid special assessment as delinquent tax; original tax roll as delinquent roll; tax roll forms; affidavit; stamp or marking to note payment of delinquent tax; certificate; rejection of tax; duplicate statement of school taxes collected and school taxes unpaid; recordation and filing of duplicate statements or copies; receipt and statements as vouchers. |
| Section 211.55a | Repealed. 1999, Act 123, Imd. Eff. July 23, 1999. |
| Section 211.56 | Indorsing settlement of bond on statement; discharge from obligation of bond; liability on bond for incorrect returns; deposit, filing, and preservation of tax roll; tax roll as evidence; statement of uncollected personal property taxes; warrant authorizing collection; payment of sums collected; credit and receipt for collection; liability; agreement for collection of delinquent personal property taxes; condition; notice demanding payment; neglecting or refusing to pay tax; distraint and sale; legal and equitable remedies; collection, deposit, and use of fees, interest, penalties, costs, charges, or expenses; transfer of excess money; distribution of taxes collected. |
| Section 211.56a | Personal property taxes uncollected for 5 years; petition; striking from rolls; judgment; duties of county treasurer. |
| Section 211.57 | Statement of unpaid taxes; return of delinquent taxes; extension of time; rules; notices. |
| Section 211.57a | State treasurer to prescribe practice for county treasurers; failure of county treasurer to comply; state treasurer to complete work; expense borne by county; state treasurer to furnish to county treasurers changes in tax laws. |
| Section 211.58 | Payments to county treasurer; receipt; numbering; certificate. |
| Section 211.59 | Payment of taxes on property returned as delinquent; interest and county property tax administration fee; allocation and distribution of taxes and interest; additional charge as lien on property; crediting expense charge to land reutilization fund and to general fund; reimbursement of state and county; disposition and use of county property tax administration fee; claim by certain persons for credit on taxes paid for principal property; indicating fee on delinquent tax roll; disposition and use of fees. |
| 206-1893-SALE-REDEMPTION-AND-CONVEYANCE-OF-DELINQUENT-TAX-LANDS. | SALE, REDEMPTION AND CONVEYANCE OF DELINQUENT TAX LANDS. (211.60...211.60a) |
| Section 211.60 | Disposition, sale, and redemption of delinquent tax property; purpose, method, and manner; time and place of tax sale; cancellation; expenses, county property tax administration fee, and interest; enforcement of lien; limitation on tax sale. |
| Section 211.60a | Cancellation of tax sale; return of property for forfeiture, foreclosure, and sale; county property tax administration fee; enforcement of lien. |
| 206-1893-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. | NOTICE AND LISTS OF LANDS TO BE SOLD. (211.61... 211.69) |
| Section 211.61 | Repealed. 1999, Act 123, Eff. Dec. 31, 2003. |
| Section 211.61a | Repealed. 2001, Act 94, Eff. Dec. 31, 2003. |
| Section 211.61b | Repealed. 1999, Act 123, Eff. Dec. 31, 2003. |
| Section 211.62-211.66 | Repealed. 2001, Act 94, Eff. Dec. 31, 2003. |
| Section 211.67-211.67b | Repealed. 1999, Act 123, Eff. Dec. 31, 1999. |
| Section 211.67c | Property remaining subject to lien recorded pursuant to MCL 324.20101 to 324.20142. |
| Section 211.68, 211.69 | Repealed. 1999, Act 123, Eff. Dec. 31, 1999. |
| 206-1893-SALE-BY-COUNTY-TREASURER. | SALE BY COUNTY TREASURER. (211.70...211.73c) |
| Section 211.70, 211.70a | Repealed. 1999, Act 123, Eff. Dec. 31, 1999. |
| Section 211.70b | Repealed. 1999, Act 123, Imd. Eff. July 23, 1999. |
| Section 211.71-211.73c | Repealed. 1999, Act 123, Eff. Dec. 31, 2003. |
| 206-1893-REDEMPTION-AND-ANNULMENT. | REDEMPTION AND ANNULMENT. (211.74...211.79a) |
| Section 211.74-211.77 | Repealed. 2005, Act 183, Eff. Dec. 31, 2006. |
| Section 211.78 | Delinquent taxes; return, forfeiture, and foreclosure of property; construction of act; election to have state foreclose property forfeited to county; resolution; rescission of prior resolution; foreclosure as voluntary; agreement for collection of taxes or enforcement and consolidation of tax liens; definitions. |
| Section 211.78a | Property returned as delinquent subject to forfeiture, foreclosure, and sale; unpaid taxes from preceding year; county property tax administration fee and interest; notice of return of delinquent taxes; annual fee; procedures and schedules established by ordinance. |
| Section 211.78b | Notice provisions; June 1. |
| Section 211.78c | Notice provisions; September 1. |
| Section 211.78d | Additional fee; October 1. |
| Section 211.78e | List of property subject to forfeiture for delinquent taxes; determinations. |
| Section 211.78f | Notice provisions; unpaid delinquent taxes; additional notices; circulation; insert. |
| Section 211.78g | Property delinquent for preceding 12 months or forfeited for total amount; right to possession by foreclosing governmental unit; limitation; recording certificate with county register of deeds; redemption; property as site of environmental contamination; payment reduction program; requirements; "local unit of government" defined. |
| Section 211.78h | Petition for foreclosure; filing in circuit court; removal of property from petition; withholding property by foreclosing governmental unit; hearing date. |
| Section 211.78i | Identification of owners of property interest; title search; personal visit to determine occupancy; publication of notice; sources of identification; notice provisions; prohibited assertions if failure to redeem property; noncompliance; “authorized representative” defined; applicability of other requirements. |
| Section 211.78j | Schedule of show cause hearing by foreclosing governmental unit. |
| Section 211.78k | Petition for foreclosure; proof of service of notice; filing with circuit court; contesting validity or correctness by person claiming property interest; filing objections; withholding property from foreclosure or extending redemption period; entry of judgment; specifications; failure to pay delinquent taxes, interest, penalties, and fees after entry of judgment; appeal to court of appeals; recording notice of judgment; cancellation; submission of certificate of error. |
| Section 211.78<Emph EmphType="italic">l</Emph> | Owner of extinguished recorded or unrecorded property interest; action for possession or recovery of property or interests; right to sue not transferable. |
| Section 211.78m | Granting state right of first refusal; election by state not to purchase property; purchase of property by city, city authority, village, township, county, or county authority; property sale at auction; notice of time and location; procedure; property not previously sold; disposition of sale proceeds; joint sale by 2 or more county treasurers; deed recording; cancellation of taxes and certain costs upon transfer or retention of property; foreclosed property defined as facility under MCL 324.20101; person convicted for executing false affidavit; definitions. |
| Section 211.78n | Land reutilization fund. |
| Section 211.78o | Forms. |
| Section 211.78p | Conveyance of property to Indian tribe; liability for delinquent taxes. |
| Section 211.78q | Delinquent property tax installment payment plan; tax foreclosure avoidance agreement. |
| Section 211.78r | Foreclosing governmental unit for county other than this state; acquisition of property owned by this state, federal government, or other governmental entity; methods; conveyance of real property owned by authority to foreclosing governmental unit; execution and recording of conveyance documents; sale of property; deposit of net proceeds; powers, duties, functions, or responsibilities of authority under land bank fast track act; "authority" defined. |
| Section 211.78s | Applicability of MCL 211.78a to 211.78r; notice in separate insert; definitions. |
| Section 211.78t | Notice of intent to claim interest; form and contents; procedures; hearing; definitions. |
| Section 211.79 | Certified abandoned property; definition. |
| Section 211.79a | Abandoned property; action to quiet title. |
| 206-1893-TAX-LANDS-HELD-BY-THE-STATE. | TAX LANDS HELD BY THE STATE. (211.83...211.86) |
| Section 211.83-211.86 | Repealed. 2005, Act 183, Eff. Dec. 31, 2006. |
| 206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF. | ACCOUNTS AND SETTLEMENT THEREOF. (211.87...211.91) |
| Section 211.87 | Adjustment of accounts; statement of account; interest on delinquent payments; charge back lists. |
| Section 211.87a | Detailed statement of delinquent taxes to school district; contents; city or township treasurer; duty. |
| Section 211.87b | Delinquent tax revolving fund; creation; designation; payments; commingled money, property, or assets; recovery of delinquent taxes and interest; reduction of interest rate; lien; validation and confirmation of resolution or agreement; separate funds or accounts; county treasurer as agent; powers and duties of county treasurer; interest charges, penalties, and county property tax administration fee rates; transfer of surplus; borrowing money; alternative method for paying delinquent taxes; effect of MCL 211.87f. |
| Section 211.87c | Delinquent tax revolving fund; resolution authorizing borrowing and issuance of notes; amounts; limitation; pledge of delinquent taxes; segregated fund or account; disposition of note proceeds; requirements as to notes and resolution authorizing issuance; sale and award of notes; full faith and credit; designation as general obligation tax notes; provisions; payment and registration of notes; county under home rule charter; notes secured under trust or escrow agreement; exemption from revised municipal finance act; effect of MCL 211.87f. |
| Section 211.87d | Submitting to voters question of issuing revolving fund notes at general or special election; establishment of revolving fund; limitation; form of question; issuance of notes; issuance of general obligation tax notes secured by delinquent taxes; submitting question annually; issuance of nonvoted notes; issuance of coupon notes. |
| Section 211.87e, 211.87f | Repealed. 2002, Act 165, Imd. Eff. Apr. 11, 2002. |
| Section 211.87f | Delinquent tax revolving fund; continuation; resolution; designation; commingled money, property, or assets; right, title, or interest of county; right of recourse; interest rate; lien; validation and confirmation of resolution or agreement; segregated fund or account; county treasurer as agent; powers and duties of county treasurer; approval of resolution adopted pursuant to subsection (1). |
| Section 211.87g | Contract for registration of notes with bank or trust company; provisions; delivery of notes to depository trustee; authentication; issuance of registered notes without actual or facsimile seal or signature of treasurer. |
| Section 211.88 | Repealed. 2001, Act 94, Eff. Dec. 31, 2003. |
| Section 211.89 | Provisions applicable for time period prescribed in subsection (2); applicability of subsection (1). |
| Section 211.89a | City with population of 600,000 or more; return of uncollected delinquent taxes to county treasurer; personal liability; right of city to bring in personam action; remittance by county treasurer. |
| Section 211.89b | City with population of 600,000 or more; taxes levied after December 31, 2003. |
| Section 211.89c | Solid waste fee; treatment as delinquent; applicability of section; "solid waste fee" defined. |
| Section 211.89d | Return of uncollected delinquent taxes levied on real property after December 31, 2008; return of uncollected delinquent taxes levied on real property prior to December 31, 2008; personal liability; right of city to bring in personam action; definitions. |
| Section 211.89e | Return of uncollected delinquent taxes levied on personal property after December 31, 2008; return of uncollected delinquent taxes levied on personal property prior to December 31, 2008; collection of taxes; provisions; definitions. |
| Section 211.90 | Compensation and expenses; payment. |
| Section 211.91 | Losses by default; allocation. |
| 206-1893-MISCELLANEOUS-PROVISIONS. | MISCELLANEOUS PROVISIONS. (211.92...211.126) |
| Section 211.92 | List of part-paid and homestead lands; contents, time. |
| Section 211.95 | Repealed. 2001, Act 94, Eff. Dec. 31, 2003. |
| Section 211.96-211.99 | Repealed. 2005, Act 183, Eff. Dec. 31, 2006. |
| Section 211.100 | Prosecuting attorney; duties. |
| Section 211.101-211.103 | Repealed. 2005, Act 183, Eff. Dec. 31, 2006. |
| Section 211.104 | Repealed. 2001, Act 94, Eff. Dec. 31, 2003. |
| Section 211.105 | Organization of new county; division of local tax collecting unit; effect on assessments; credit. |
| Section 211.106 | Repealed. 2001, Act 94, Eff. Dec. 31, 2003. |
| Section 211.107 | Applicability of interest, penalty, and fee requirements to cities and villages; prerequisite for protest to board of review; reference to supervisor, township treasurer, and board of review; composition of board in certain cities; sessions; election and duties of chairperson and clerk; purchase of county tax lien; enforcement and collection; interest and penalties; validity of pledge; foreclosure; county tax lien. |
| Section 211.107a | Authority of city to increase rate of taxation; referendum; maximum; reduction; limitation. |
| Section 211.108 | Unpaid tax return; ordinance; description rejected by county treasurer; judicial sale; condition. |
| Section 211.109 | Deputies; authorized acts; responsibility. |
| Section 211.110 | Statement of rejected taxes. |
| Section 211.111 | Deputy township treasurer; appointment; consent; oath; powers and duties; liability; compensation; assisting treasurer. |
| Section 211.112 | Collected taxes unaccounted; power of supervisor. |
| Section 211.113 | Waste; removal of property from lands bid to state prohibited; warrant for seizure and sale of property; agreement; injunctive relief. |
| Section 211.114 | Injunctions. |
| Section 211.115 | Repealed. 2001, Act 94, Eff. Dec. 31, 2003. |
| Section 211.116 | Assessment or review willfully erroneous; penalty. |
| Section 211.117 | Failure to record payment; penalty. |
| Section 211.118 | Perjury. |
| Section 211.119 | Wilfully neglecting or refusing to perform duty; intentional, arbitrary, or capricious violations; penalties. |
| Section 211.120 | Claim for exemption; prohibited conduct; violations; penalties; enforcement; applicability of penalty provisions. |
| Section 211.121 | Publication of tax laws; distribution; service claims audit. |
| Section 211.122 | Forms and record books; state treasurer to prescribe. |
| Section 211.124 | Repealed. 2001, Act 94, Eff. Dec. 31, 2003. |
| Section 211.125 | Vested rights. |
| Section 211.126 | Repeal; saving clause. |
| 206-1893-INSPECTION-AND-DISPOSITION-OF-STATE-TAX-LANDS. | INSPECTION AND DISPOSITION OF STATE TAX LANDS. (211.127b... 211.134) |
| Section 211.127b | Repealed. 2005, Act 183, Eff. Dec. 31, 2006. |
| Section 211.130 | Repealed. 2001, Act 94, Eff. Dec. 31, 2003. |
| Section 211.130a, 211.130b | Repealed. 1964, Act 256, Eff. Aug. 28, 1964. |
| Section 211.131-211.131d | Repealed. 2005, Act 183, Eff. Dec. 31, 2006. |
| Section 211.131e | Repealed. 2006, Act 611, Eff. Dec. 31, 2014. |
| Section 211.133, 211.134 | Repealed. 1964, Act 256, Eff. Aug. 28, 1964. |
| 206-1893-SUPPLEMENTARY. | SUPPLEMENTARY. (211.135... 211.157) |
| Section 211.135 | Recording of conveyances; tax certificate; excepted conveyances; register of deeds; violation; penalty. |
| Section 211.137 | Writs of assistance. |
| Section 211.138 | Repealed. 2005, Act 183, Eff. Dec. 31, 2006. |
| Section 211.139 | Examination of proceedings; collection of taxes. |
| Section 211.140 | Repealed. 2001, Act 94, Eff. Dec. 31, 2003. |
| Section 211.140a-211.144 | Repealed. 2005, Act 183, Eff. Dec. 31, 2006. |
| Section 211.146 | State tax commission; secretary and chief clerk; election, terms, duties, and compensation; availability of record to public. |
| Section 211.147 | Oath of office; compensation and expenses. |
| Section 211.148 | State tax commission; meetings; access to records and rolls; subpoena; fees; scope of examination; penalties. |
| Section 211.149 | Regular meetings; adjourned sessions; special sessions; conducting business at public meeting; notice. |
| Section 211.150 | State tax commission; duties. |
| Section 211.151 | State tax commission; report to governor; contents; time; printed copies. |
| Section 211.152 | State tax commission; inspection of assessment rolls; time; review procedure; complaints; hearing; notice; report; correction; contested case proceedings. |
| Section 211.152a | Apportionment and levy of tax where appeal filed with state tax commission; additional taxes; refunds. |
| Section 211.154 | Incorrect reporting or omission of property liable to taxation; placement of corrected assessment value on assessment roll; certification of taxes due; change in assessment; collection of additional taxes; penalty and interest; refund of excess tax payments; appeal. |
| Section 211.155 | Waste and removal of property from tax delinquent lands. |
| Section 211.156, 211.157 | Repealed. 2005, Act 183, Eff. Dec. 31, 2006. |