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Michigan Legislature
Michigan Compiled Laws Complete Through PA 178 of 2019
House: Adjourned until Tuesday, January 21, 2020 1:30:00 PM
Senate: Adjourned until Tuesday, January 21, 2020 10:00:00 AM


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NOTE: Dates reflect any modification to item, not necessarily a change in law.

Act 206 of 1893 - THE GENERAL PROPERTY TAX ACT (211.1 - 211.157)
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     Section 211.6a ‑ Repealed. 2012, Act 409, Imd.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     Section 211.6b ‑ Repealed. 2012, Act 409, Imd.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...211.7ww)
     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 individual described in subsection (2); filing and inspection of affidavit; cancellation of taxes; local taxing unit to bear loss; death of disabled veteran; continuation of exemption in favor of unremarried surviving spouse; "disabled veteran" defined.
     Section 211.7c ‑ Repealed. 1973, Act 20, Eff. Dec. 31, 1973.
     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 211.7l ‑ 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; appeal of property assessment; “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; 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.
     Section 211.7gg ‑ Property held by land bank fast track authority; exemption from taxes; “land bank fast track authority” defined.
     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.
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...211.9o)
     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; failure to file form; failure to file combined document; deadline requirements; denial; definitions.
     Section 211.9n ‑ Qualified previously existing personal property; exemption; combined document; requirements; denial of claim; books and records; fraudulent claim; failure to file form; failure to file combined document; deadline requirements; 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.
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 211.15 ‑ 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 211.27c ‑ 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...211.33)
     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.
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; reduction in amount necessary to redeem property.
     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 211.78l ‑ Owner of extinguished recorded or unrecorded property interest; claim of failure to receive notice; action to recover monetary damages; 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, village, township, or county; 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.
     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 211.79 ‑ 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.

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