§ 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;
§ 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
§ 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 facie evi
§ 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 collect;
§ 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; addin
§ 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 divisio
§ 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; alternative me
§ 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.
  • Advanced illness: except as otherwise provided in this subdivision, means a medical or surgical condition with significant functional impairment that is not reversible by curative therapies and that is anticipated to progress toward death despite attempts at curative therapies or modulation, the time course of which may or may not be determinable through reasonable medical prognostication. See Michigan Laws 333.5653
  • 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.
  • 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.
  • 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
  • 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.
  • Care: includes treatment, control, transportation, confinement, and isolation in a facility or other location. See Michigan Laws 333.5101
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • 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
  • Department: means the department of military and veterans affairs. See Michigan Laws 35.1252
  • Director: means the director of the department. See Michigan Laws 35.1252
  • 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
  • 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.
  • families: means the military dependents as determined by the qualified individual's branch of service. See Michigan Laws 35.1212
  • 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
  • Fraud: Intentional deception resulting in injury to another.
  • Fund: means the military family relief fund created in section 3. See Michigan Laws 35.1212
  • Fund: means the veterans cemetery fund created in section 5. See Michigan Laws 35.1252
  • 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.
  • Health facility: means a health facility or agency licensed under article 17. See Michigan Laws 333.5653
  • Hospice: means that term as defined in section 20106. See Michigan Laws 333.5653
  • 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.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Medical treatment: means a treatment including, but not limited to, palliative care treatment, or a procedure, medication, surgery, a diagnostic test, or a hospice plan of care that may be ordered, provided, or withheld or withdrawn by a health professional or a health facility under generally accepted standards of medical practice and that is not prohibited by law. See Michigan Laws 333.5653
  • 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
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • 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
  • 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.
  • Patient: means an individual who is under the care of a physician. See Michigan Laws 333.5653
  • Patient advocate: means that term as described and used in sections 5506 to 5515 of the estates and protected individuals code, 1998 PA 386, MCL 700. See Michigan Laws 333.5653
  • Patient surrogate: means the parent or legal guardian of a patient who is a minor or a member of the immediate family, the next of kin, or the legal guardian of a patient who has a condition other than minority that prevents the patient from giving consent to medical treatment. See Michigan Laws 333.5653
  • 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.
  • Physician: means that term as defined in section 17001 or 17501. See Michigan Laws 333.5653
  • 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
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • 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.
  • 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
  • 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.
  • 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
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • 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 35.1092
  • 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