§ 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 appe
§ 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; establishmen
§ 211.44b Determining date payment received; applicability of section
§ 211.44c Special assessment levied after December 31, 1998
§ 211.44d Summer property tax levy; retention of administration fees
§ 211.45 Collection; time limit
§ 211.46 Collecting personal property taxes remaining unpaid on February 15; demand; receipt for payment; entering fact and date of payment on tax roll
§ 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 faci
§ 211.47a Treasurer’s bill of sale of property sold for unpaid taxes; contents
§ 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 coll
§ 211.49 Surplus from sale; contested claim; remedy; treasurer’s liability; rule in action
§ 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;
§ 211.52 Incomplete collection; disbursement of collection funds
§ 211.52a Returning erroneously collected taxes or taxes ordered returned by court order
§ 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 di
§ 211.53a Recovery of excess payments not made under protest
§ 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; alternati
§ 211.53c Denial of claim for exemption; appeal
§ 211.53d Corrections to assessment rolls
§ 211.54 Collected and unpaid taxes; accounting to county treasurer; time

Terms Used In Michigan Laws > Chapter 211 > Act 206 of 1893 > COLLECTING OF TAXES

  • Acquire: means acquisition by purchase, construction, or any other method. See Michigan Laws 123.731
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Adjutant general: means the adjutant general of this state. See Michigan Laws 35.1022
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • annual meeting: when applied to townships, mean the annual meeting required by law to be held on the Saturday immediately preceding the first Monday in April. See Michigan Laws 8.3d
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Balanced budget: A budget in which receipts equal outlays.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Care: includes treatment, control, transportation, confinement, and isolation in a facility or other location. See Michigan Laws 333.5101
  • Child care article: means a product designed or intended by the manufacturer to facilitate the sleep, relaxation, or feeding of children or to help children with sucking or teething. See Michigan Laws 333.5491
  • Children: means individuals who are 7 years old or younger. See Michigan Laws 333.5481
  • Children: means individuals who are 7 years old or younger. See Michigan Laws 333.5491
  • Combat veteran: means a veteran listed as missing in action, or a veteran eligible to wear the Vietnam Service Medal or the Armed Forces Expeditionary Medal if eligibility for the award occurred during the period of service. See Michigan Laws 35.1022
  • Commission: means the Michigan Vietnam veterans memorial monument fund commission established in section 4. See Michigan Laws 35.1052
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Consumer: means that term as used in the consumer product safety act, 15 USC 2051 to 2085. See Michigan Laws 333.5481
  • Consumer: means that term as used in the consumer product safety act, 15 USC 2051 to 2085. See Michigan Laws 333.5491
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the department of military and veterans affairs. See Michigan Laws 35.1212
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Employment services: means referrals to employers, supportive services, or assistance in finding employment training. See Michigan Laws 35.1092
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Erosion control: means installation of structures designed to control erosion or protect property adjacent to the great lakes or property affected by levels of the great lakes from erosion. See Michigan Laws 123.731
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Fund: means the military family relief fund created in section 3. See Michigan Laws 35.1212
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governing body: means , in the case of a county, the county board of commissioners; in the case of a city, the council, common council, commission, or other body having legislative powers; in the case of a village, the council, common council, commission, board of trustees, or other body having legislative powers; in the case of a township, the township board; in the case of a charter township, the township board; in the case of a drainage district, the drain commissioner or the drainage board; and in the case of another district or of an authority, the body in which is lodged general governing powers. See Michigan Laws 123.731
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Honorable service: means that service as evidenced by:
    (i) Honorable or general discharge, or separation under honorable conditions. See Michigan Laws 35.1022
  • Immunization: means the process of increasing an individual's immunity to a disease by use of a vaccine, antibody preparation, or other substance. See Michigan Laws 333.5101
  • in writing: shall be construed to include printing, engraving, and lithographing; except that if the written signature of a person is required by law, the signature shall be the proper handwriting of the person or, if the person is unable to write, the person's proper mark, which may be, unless otherwise expressly prohibited by law, a clear and classifiable fingerprint of the person made with ink or another substance. See Michigan Laws 8.3q
  • Inflation rate: means that term as defined in section 34d. See Michigan Laws 211.27a
  • Job training services: means any program that provides training or training services to eligible applicants. See Michigan Laws 35.1092
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lake improvements: means any improvements now or hereafter authorized by law to be made to any waters of the state by a municipality or any board or body which may be established by a municipality for that purpose, or any portion or any combination thereof. See Michigan Laws 123.731
  • Lead-bearing substance: means an item or substance that contains lead, or a coating on an item that contains lead, so that the lead content is more than 0. See Michigan Laws 333.5481
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Majority leader: see Floor Leaders
  • Manufacturer: means a person that prepares, produces, derives, propagates, compounds, processes, packages, or repackages a drug or device salable on prescription only, or otherwise changes the container or the labeling of a drug or device salable on prescription only, and that supplies, distributes, sells, offers for sale, barters, or otherwise disposes of that drug or device and any other drug or device salable on prescription only, to another person for resale, compounding, or dispensing. See Michigan Laws 333.17706
  • Members elect: means when applied to the county board of commissioners, both members elected and appointed. See Michigan Laws 123.731
  • month: means a calendar month; the word "year" a calendar year; and the word "year" alone shall be equivalent to the words "year of our Lord". See Michigan Laws 8.3j
  • Monument fund: means the Vietnam veterans memorial monument fund created in section 3. See Michigan Laws 35.1052
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Municipality: means a county, city, village, township, charter township, district, or authority existing under the laws of this state. See Michigan Laws 123.731
  • Need: means an unforeseen situation that causes a temporary or short-term financial emergency or hardship that a grant under this act will resolve and for which an applicant can demonstrate the ability to meet expenses in the future. See Michigan Laws 35.1212
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Period of service: means that period of time between 12:01 a. See Michigan Laws 35.1022
  • Person: means an individual, partnership, corporation, association, governmental entity, or other legal entity. See Michigan Laws 333.5481
  • Person: means an individual, partnership, corporation, association, governmental entity, or other legal entity. See Michigan Laws 333.5491
  • person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
  • Personal property: All property that is not real property.
  • Private employer: means a sole proprietor, corporation, partnership, limited liability company, or other private entity with 1 or more employees. See Michigan Laws 35.1201
  • Probate: Proving a will
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Qualified individual: means an individual who meets all of the following criteria:
    •     (i) The individual is or was a member of a reserve component of the United States armed forces or the United State coast guard based in this state or is a resident of this state serving in a reserve component of the United States armed forces or the United States coast guard based in another state and is called to active duty by the president of the United States or the United States secretary of defense as a result of national response to September 11, 2001 or as a response to a national emergency declared by the president of the United States and for which funds are being spent by the federal government. See Michigan Laws 35.1212
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Refuse: means putrescible and nonputrescible solid wastes, except body wastes, and includes garbage, rubbish, ashes, incinerator ash, incinerator residue, street cleanings, and industrial wastes. See Michigan Laws 123.731
  • Refuse system: means disposal, including all equipment and facilities for storing, handling, processing, and disposing of refuse, including plants, works, instrumentalities, and properties, used or useful in connection with the salvage or disposal of refuse and used or useful in the creation, sale, or disposal of by-products, including rock, sand, clay, gravel, or timber, or any portion or any combination thereof. See Michigan Laws 123.731
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Resident: means a person who has acquired a status as follows:
    •     (i) Was born in and lived in this state until entrance into the armed forces of the United States. See Michigan Laws 35.1022
  • Resolution: means a resolution or an ordinance, if the governing body of a municipality chooses to act by ordinance rather than by resolution. See Michigan Laws 123.731
  • seal: shall be construed to include any of the following:
    •     (a) The impression of the seal on the paper alone. See Michigan Laws 8.3n
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Sewage disposal system: means all sanitary sewers, storm sewers, combined sanitary and storm sewers, plants, works, instrumentalities, and properties, used or useful in connection with the collection, treatment, or disposal of sewage including storm water, sanitary sewage, or industrial wastes, or any portion or any combination thereof. See Michigan Laws 123.731
  • shall not apply: means that the pertinent provision is not operative as to certain persons or things or in conjunction with a particular date or dates. See Michigan Laws 8.4c
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
  • Statute: A law passed by a legislature.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Toxic substance: means a substance that contains lead, or a coating on an item that contains lead, so that the lead content is more than 0. See Michigan Laws 333.5491
  • Toy: means an article designed and made for the amusement of a minor or for the minor's use in play. See Michigan Laws 333.5491
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Unit: means a mobilized unit in which the qualified individual is in active federal service. See Michigan Laws 35.1212
  • United States: shall be construed to include the district and territories. See Michigan Laws 8.3o
  • Veteran: means an individual who meets both of the following:
    •     (i) Is a veteran as defined in section 1 of 1965 PA 190, MCL 35. See Michigan Laws 35.1022
  • Veteran: means an individual who meets both of the following:
    •     (i) Is a veteran as defined in section 1 of 1965 PA 190, MCL 35. See Michigan Laws 35.1092
  • Veteran: means an individual who meets both of the following:
    •     (i) Is a veteran as defined in section 1 of 1965 PA 190, MCL 35. See Michigan Laws 35.1201
  • Veterans memorial park: means the veterans memorial park established in section 5a. See Michigan Laws 35.1052
  • veterans memorial park: means the 2. See Michigan Laws 35.1064
  • Vietnam veteran: means a veteran of the Vietnam era as prescribed in section 1 of 1965 PA 190, MCL 35. See Michigan Laws 35.1052
  • Water supply system: means all plants, works, instrumentalities, and properties, used or useful in connection with obtaining a water supply, the treatment of water, or the distribution of water, or any portion or any combination thereof. See Michigan Laws 123.731