November 10, 2016, Introduced by Senator COLBECK and referred to the Committee on Education.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending sections 43, 44a, 51, and 52 (MCL 211.43, 211.44a,
211.51, and 211.52), section 43 as amended by 1994 PA 253, section
44a as amended by 2012 PA 184, and section 51 as amended by 2012 PA
57.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 43. (1) The supervisor of each township, immediately upon
authorization to raise money by taxation pursuant to an election
held under section 36 or on or before the November 5 in each year,
shall notify the township treasurer of the amount of the state,
county, school, and public transportation authority taxes as
apportioned to his or her township.
(2) The treasurer, immediately upon authorization to raise
money by taxation pursuant to an election held under section 36 or
on or before the third day immediately preceding the day the taxes
to be collected become a lien, shall give to the county treasurer a
bond running to the county in the actual amount of state, county,
and school taxes, except school taxes collected through a city
treasurer, with sufficient sureties to be approved by the
supervisor of the township and the county treasurer, conditioned
that he or she will pay over to the county treasurer as required by
law all state and county taxes, pay over to the respective school
treasurers, subject to subsection (14), all school taxes that he or
she collects during each year of his or her term of office, and
duly and faithfully perform all the other duties of the office of
treasurer. If a corporate surety bond is provided, the bond shall
be approved only by the county treasurer. If the bond is furnished
by a surety company authorized to transact business under the laws
of this state, it is sufficient that the bond is equal to 40% of
the amount of state, county, and school taxes. If the bond is
furnished by a surety company, the premium and cost of the bond
given to the county shall be paid by the county treasurer from the
general fund of the county against which the premium and cost is
made a charge. However, the county treasurer having paid the
premium may bill each district school board afforded protection by
the bond that portion of the premium charge as is allocated to the
school taxes and the school district treasurers shall pay that
allocated premium charge as determined by the county treasurer for
the protection of school taxes from available school district
funds. If the county treasurer and township supervisor determine
that the bond of the township treasurer recorded with the township
clerk and on file with the township supervisor is adequate and
sufficient to safeguard the proper accounting of state, county, and
school taxes as required by law, the township treasurer shall not
be required to file with the county treasurer the bond provided for
in this section. The county treasurer shall deliver to the
supervisor on or before the day the taxes to be collected become a
lien a signed statement of approval of the bond. Upon the receipt
of the signed statement and on or before the day the taxes to be
collected become a lien, the supervisor shall deliver to the
township
treasurer the tax roll of this the
township. The county
treasurer shall file and safely keep the bond in his or her office
and shall give to the township treasurer a receipt stating that the
required bond was received, which receipt the township treasurer
shall deliver to the supervisor on or before the day the taxes to
be collected become a lien. After the delivery of the receipt and
on or before the day the taxes to be collected become a lien, the
supervisor shall deliver to the township treasurer the tax roll of
the township.
(3)
Except as provided in subsections (4), and (5), and (14),
tax collections shall be delivered pursuant to the following
schedule:
(a) Within 10 business days after the first and fifteenth day
of each month, the township or city treasurer shall account for and
deliver to the county treasurer the total amount of state and
county tax collections on hand on the first and fifteenth day of
each month; to the school district treasurers the total amount of
school tax collections on hand on the first and fifteenth day of
each month; and to the public transportation authorities the total
amount of public transportation authority tax collections on hand
the first and fifteenth day of each month. If the intermediate
school district and community college district provide for direct
payment pursuant to subsection (9), the township or city treasurer
shall also account for and deliver to the intermediate school
district and the community college district the total respective
amounts of school tax collections on hand the first and fifteenth
day of each month. This subdivision shall not apply to the month of
March.
(b) Within 10 business days after the last day of February,
the township or city treasurer shall account for and deliver to the
county treasurer at least 90% of the total amount of state and
county tax collections on hand on the last day of February; to the
school district treasurers at least 90% of the total amount of
school tax collections on hand on the last day of February; and to
the public transportation authorities at least 90% of the total
amount of public transportation authority tax collections on hand
on the last day of February. If the intermediate school district
and community college district provide for direct payment pursuant
to subsection (9), the township or city treasurer shall also
account for and deliver to the intermediate school district and
community college district at least 90% of the total respective
amounts of school tax collections on hand on the last day of
February.
(c) A final adjustment and delivery of the total amount of tax
collections on hand for the county, community college districts,
intermediate school districts, school districts, and public
transportation authorities shall be made not later than April 1 of
each year.
(4) Instead of following the schedule prescribed in subsection
(3), the township or city serving as the tax collecting unit and
the local governmental unit for which the tax collections are made
may, subject to subsection (14), enter into an agreement to
establish an alternative schedule for delivering tax collections.
(5)
A Subject to subsection
(14), a township that has a state
equalized valuation of $15,000,000.00 or less shall account for and
deliver to the county treasurer, the school district treasurers,
and the public transportation authorities and, if the intermediate
school district and community college district provide for direct
payment pursuant to subsection (9), the intermediate school
district treasurers and community college treasurers the taxes
collected up to and including January 10, within 10 business days
after January 10. However, a township treasurer subject to this
subsection shall at no time have on hand collections of state,
county, community college, intermediate school district if
applicable pursuant to subsection (9), school district, and public
transportation authority taxes in excess of 25% of the amount of
the
taxes apportioned to the township and, when if collections
on
hand
reach this that percentage, the township treasurer shall,
subject to subsection (14), immediately account for and turn over
the total amount of state and county tax collections on hand to the
county treasurer, the total respective amounts of school tax
collections on hand to the respective treasurers, and the total
respective amounts of public transportation authority tax
collections on hand to the respective public transportation
authorities. The township treasurer shall notify the secretary or
superintendent of each community college district, intermediate
school district, and school district applicable and each of the
applicable public transportation authorities of the total amount of
taxes paid to the respective treasurer or authority, which
notification shall show the different funds for which the taxes
were collected.
(6)
Except as may be provided under section 1613 of Act No.
451
of the Public Acts of 1976, being section 380.1613 of the
Michigan
Compiled Laws, the revised
school code, 1976 PA 451, MCL
380.1613, when a county treasurer is collecting the school district
or intermediate school district levy, the county treasurer shall,
subject to subsection (14), account for and deliver to the
appropriate local governmental unit treasurer the tax collections
received by the county treasurer within 10 business days after the
county treasurer receives the funds.
(7)
The A county treasurer shall account for and deposit in
the county library fund for the use of the county library board,
county tax collections received pursuant to a tax levied under
section
1 of Act No. 138 of the Public Acts of 1917, being section
397.301
of the Michigan Compiled Laws, 1917
PA 138, MCL 397.301,
within 10 business days after the county treasurer receives the
funds.
(8)
The A county treasurer shall account for and deliver to
the boards of each metropolitan transportation authority the county
tax collections for transportation authority purposes received by
the county treasurer within 10 business days after the county
treasurer receives the funds.
(9) For taxes that become a lien in December 1984 or after
1984, subject to subsection (14), an intermediate school district
board or the board of trustees of a community college may provide
that a local tax collecting treasurer shall account for and deliver
tax collections directly to the respective intermediate school
district or community college treasurer pursuant to the schedule
contained in subsections (3), (4), and (5) for delivery of the
respective taxes to the county treasurer. A resolution shall be
adopted at least 60 days before the day taxes to be collected
become a lien and shall specify the period for which the resolution
is effective. Copies of the resolution shall be transmitted to each
local tax collecting treasurer and county treasurer within the
intermediate school district or community college district.
(10)
By the fifteenth day of each month, the a county
treasurer shall account for and deliver to the state the
collections
under the state education tax act, Act No. 331 of the
Public
Acts of 1993, being sections 211.901 to 211.906 of the
Michigan
Compiled Laws, 1993 PA 331,
MCL 211.901 to 211.906, on
hand on the last day of the preceding month. By the first day of
each
month, the a county treasurer shall account for and deliver to
the
state the collections under the state education tax act, Act
No.
331 of the Public Acts of 1993, 1993
PA 331, MCL 211.901 to
211.906, on hand on or before the fifteenth day of the immediately
preceding
month. The A county treasurer may retain the interest
earned
on the money collected under Act No. 331 of the Public Acts
of
1993 the state education tax
act, 1993 PA 331, MCL 211.901 to
211.906, while held by the county treasurer, as reimbursement for
the cost incurred by the county in collecting and transmitting the
tax
imposed by that act. The money retained by the a county
treasurer under this section shall be deposited in the treasury of
the county in which the tax is collected to the credit of the
general fund.
(11) A treasurer who willfully neglects or refuses to perform
a duty required by subsections (3) to (8) is subject to the penalty
prescribed in section 119(1).
(12) Except as otherwise provided by subsection (10), interest
earned by a city, township, or county on collections of taxes
levied on or after November 5, 1985 before the tax collections are
accounted for and delivered to the respective taxing units pursuant
to this section or to the state treasurer pursuant to subsection
(14) shall also be accounted for and delivered to the respective
taxing
units and state treasurer on a pro rata basis. Interest
earned
by a city, township, or county on collections of taxes
levied
before November 5, 1985 before those collections were
accounted
for and delivered to the respective taxing units in
compliance
with the requirements of this section is not subject to
claim
and retroactive collection by those taxing units. However,
interest
earned on collections of taxes levied on or after November
5,
1985 and before December 1, 1987 are not subject to claim and
retroactive
collection unless a claim has been filed in a court of
competent
jurisdiction before March 1, 1988. This
subsection does
not apply to interest or penalties imposed by law or charter and
does not nullify or prohibit any agreements made between a
collecting
unit and a taxing unit regarding the earned interest
earned on tax collections delivered to that taxing unit.
(13) If there is an agreement for an alternative schedule for
delivering tax collections or for interest earned under subsections
(4) and (12), the collection of the state education tax is subject
to those provisions of that agreement.
(14) Notwithstanding any other provision of this act, after
December 31, 2016, taxes collected under this act that were levied
under sections 625a, 681, 705, 1211, and 1724a of the revised
school code, 1976 PA 451, MCL 380.625a, 380.681, 380.705, 380.1211,
and 380.1724a, shall be forwarded to the state treasurer for
deposit on an equal pro rata basis into the education savings
accounts of pupils residing in the taxing unit that levied the tax
to be used by each pupil to pay for eligible services authorized
under the Michigan parental choice in education program act.
(15) (14)
As used in this section:
(a) "Metropolitan transportation authority" means an authority
created under the metropolitan transportation authorities act of
1967,
Act No. 204 of the Public Acts of 1967, being sections
124.401
to 124.425 of the Michigan Compiled Laws.1967 PA 204, MCL
124.401 to 124.426.
(b) "Public transportation authority" means an authority
created
under Act No. 55 of the Public Acts of 1963, being sections
124.351
to 124.359 of the Michigan Compiled Laws.1963 PA 55, MCL
124.351 to 124.359.
Sec. 44a. (1) Notwithstanding any other statutory or charter
provision to the contrary, beginning in 2005 and each year after
2005, a county shall impose as a summer property tax levy that
portion of the number of mills allocated to the county by a county
tax allocation board or authorized for the county through a
separate tax limitation vote as provided in this section. The
portion of the total number of mills allocated to a county by a
county tax allocation board or authorized for a county through a
separate tax limitation vote that shall be imposed in each year as
a summer property tax levy under this section is as follows:
(a) In 2005, 1/3 of the total number of mills allocated to the
county by a county tax allocation board or authorized for the
county through a separate tax limitation vote.
(b) In 2006, 2/3 of the total number of mills allocated to the
county by a county tax allocation board or authorized for the
county through a separate tax limitation vote.
(c) In 2007 and each year after 2007, the total number of
mills allocated to the county by a county tax allocation board or
authorized for the county through a separate tax limitation vote.
(2) Notwithstanding any other statutory or charter provision
to the contrary, beginning in 2013 and each year after 2013, a
millage that is levied by any taxing authority within a local tax
collecting unit that had been previously billed and collected as
part of the winter property tax levy in a preceding tax year may be
accelerated and collected earlier in that tax year as a summer
property tax levy if all of the following conditions are satisfied:
(a) The aggregate amount of the revenue from the levy and
collection of all individual millages that would be levied and
collected in the winter tax bill totals $100.00 or less per
individual tax bill, excluding any property tax administration fee.
A millage may be accelerated and collected earlier for only those
tax bills that total $100.00 or less for all individual millages
and that millage may be levied and collected as a winter property
tax levy for all other tax bills that total more than $100.00 for
all individual millages. Any additional millage approved to be
levied by any taxing authority after collection of the summer
property tax levy shall be collected as part of a winter property
tax levy as provided in this act.
(b) A resolution authorizing the summer collection is approved
by all of the following:
(i) The county board of commissioners.
(ii) The legislative body of the local tax collecting unit.
(iii) The county tax allocation board, if any.
(c) Within 60 days of approval of the resolutions required
under subdivision (b), the local tax collecting unit notifies all
owners of property on the tax roll that if the aggregate amount of
the revenue from the levy and collection of all individual millages
that would be levied and collected in the winter tax bill totals
$100.00 or less, excluding any property tax administration fee,
those millages will be accelerated and collected as a summer
property tax levy.
(3) Before June 30 and in conformance with the procedures
prescribed by this act, the taxes being collected as a summer
property tax levy shall be spread in terms of millages on the
assessment roll, the amount of tax levied shall be assessed in
proportion to the taxable value, and a tax roll shall be prepared
that commands the appropriate treasurer to collect on July 1 the
taxes indicated as due on the tax roll.
(4) Taxes authorized to be collected shall become a lien
against the property on which assessed, and due from the owner of
that property on July 1.
(5) All taxes and interest imposed pursuant to this section
that are unpaid before March 1 shall be returned as delinquent on
March 1 and collected pursuant to this act.
(6) Interest shall be added to taxes collected after September
14 at that rate imposed by section 78a on delinquent property tax
levies that became a lien in the same year. However, if September
14 is on a Saturday, Sunday, or legal holiday, the last day taxes
are due and payable before interest is added is on the next
business day and interest shall be added to taxes that remain
unpaid on the immediately succeeding business day. The tax levied
under this act that is collected with the city taxes shall be
subject to the same penalties, interest, and collection charges as
city taxes and shall be returned as delinquent to the county
treasurer in the same manner and with the same interest, penalties,
and fees as city taxes.
(7) All or a portion of the fees or charges, or both,
authorized under section 44 may be imposed on taxes paid before
March 1 and shall be retained by the treasurer actually performing
the collection of the summer property tax levy pursuant to this
section, regardless of whether all or part of these fees or
charges, or both, have been waived by the township or city.
(8) Collections shall be remitted to the county for which the
taxes were collected pursuant to section 43.
(9) To the extent applicable and consistent with the
requirements of this section, this act shall apply to proceedings
in relation to the assessment, spreading, and collection of taxes
pursuant to this section.
(10) Each county shall establish a restricted fund known as
the revenue sharing reserve fund. The total amount required to be
placed in the revenue sharing reserve fund for each county shall
equal the amount of that county's December 2004 property tax levy
of the total number of mills allocated to the county by a county
tax allocation board or authorized for the county through a
separate tax limitation vote, less any amount of tax levy captured
and used under a tax increment financing plan under 1975 PA 197,
MCL 125.1651 to 125.1681; the tax increment finance authority act,
1980 PA 450, MCL 125.1801 to 125.1830; the local development
financing act, 1986 PA 281, MCL 125.2151 to 125.2174; or the
brownfield redevelopment financing act, 1996 PA 381, MCL 125.2651
to 125.2672, and shall be deposited in the revenue sharing reserve
fund as provided in this section. Revenues credited to the revenue
sharing reserve fund from the December tax levy of a county with a
fiscal year ending December 31 shall be accrued to the fiscal year
ending in the year of that December property tax levy. Revenue
shall be credited to the fund by each county as follows:
(a) From the county's December 2004 property tax levy, 1/3 of
the total December levy of the total number of mills allocated to
the county by a county tax allocation board or authorized for the
county through a separate tax limitation vote, less any amount of
tax levy captured and used under a tax increment financing plan
under 1975 PA 197, MCL 125.1651 to 125.1681; the tax increment
finance authority act, 1980 PA 450, MCL 125.1801 to 125.1830; the
local development financing act, 1986 PA 281, MCL 125.2151 to
125.2174; or the brownfield redevelopment financing act, 1996 PA
381, MCL 125.2651 to 125.2672.
(b) From the county's December 2005 property tax levy, 1/2 of
the remaining balance required to be deposited in the fund.
(c) From the county's December 2006 property tax levy, the
balance required to be deposited in the fund.
(11) All of the following apply to a revenue sharing reserve
fund established under subsection (10):
(a) Funds in the revenue sharing reserve fund may not be
expended in any fiscal year except as provided in this section.
(b) Funds in the revenue sharing reserve fund may be used
within a county fiscal year for cash flow purposes at the
discretion of the county.
(c) Interest earnings on funds deposited in the revenue
sharing reserve fund shall be credited to the revenue sharing
reserve fund. However, the county is not required to reimburse the
revenue sharing reserve fund for a reduction of interest earnings
that occurs because funds in the revenue sharing reserve fund were
used for cash flow purposes.
(d) The revenue sharing reserve fund shall be separately
reported in the annual financial report required under section 4 of
1919 PA 71, MCL 21.44.
(12) For a county fiscal year that ends on December 31, 2004,
a county may expend in that fiscal year an amount not to exceed the
payments made to that county under the Glenn Steil state revenue
sharing act of 1971, 1971 PA 140, MCL 141.901 to 141.921, in
October and December 2003 and, if the payment is accrued back to
the county's 2003 fiscal year, February 2004.
(13) Not later than March 1, 2005, a county that receives a
payment in October 2004 as provided in a bill making appropriations
to the department of treasury for the 2004-05 fiscal year shall pay
the amount of that payment to the state treasurer from the revenue
sharing reserve fund. A county that does not make the payment
required under this subsection shall not make any expenditures from
the
fund provided under subsection (13).(14).
(14) For each fiscal year of a county that begins after
September 30, 2004, a county may expend from the revenue sharing
reserve fund an amount not to exceed the total payments made to
that county under the Glenn Steil state revenue sharing act of
1971, 1971 PA 140, MCL 141.901 to 141.921, in the state fiscal year
ending September 30, 2004, adjusted annually by the inflation rate,
without regard to any executive orders issued after May 17, 2004.
As used in this subsection, "inflation rate" means that term as
defined in section 34d.
(15) A county's required 2012 revenue sharing reserve fund
balance shall be reduced by an amount equal to the amount of county
allocated property tax the county had to refund for the 2004 tax
year due to a single court judgment, if the refund of 2004 county
allocated tax due to that judgment was at least 70% of the county's
2011 allowable withdrawal from its revenue sharing reserve fund.
The refund amount shall include the interest the county paid on the
2004 property tax refund.
(16) If a resolution authorizing a summer property tax levy
for a tax previously billed as part of the winter property tax levy
is approved under subsection (2), the treasurer that collects the
summer property tax levy shall establish a restricted fund to be
known as the other levies reserve fund for any millage collected
that was previously billed as part of the winter property tax levy.
Any millage that had been previously billed and collected as part
of the winter property tax levy in a preceding tax year that is
accelerated and collected earlier as a summer property tax levy
shall be deposited into the other levies reserve fund. The
treasurer that collects the summer property tax levy shall, subject
to section 43(14), distribute to the local taxing authorities the
revenues credited to the other levies reserve fund from the summer
property tax collection of a millage that had been previously
billed and collected as part of a winter property tax levy on
December 1 of the tax year that the December property tax levy
would otherwise have been due and payable. If a millage previously
billed and collected as part of the winter property tax levy is
accelerated and collected earlier as a summer property tax levy,
and if the millage collected in that summer property tax levy is
less than that millage would have been if levied as part of the
immediately succeeding winter property tax levy, the treasurer that
collected the summer property tax levy may issue a supplemental
winter tax bill for the deficiency or, if approved by a resolution
of the legislative body of the local unit that collected the summer
property tax levy, pay any deficiency from that local unit's
general fund. The treasurer collecting the summer property tax levy
shall account for interest earned on the other levies reserve fund
and interest shall be transmitted to the various local tax
collecting units and to the state treasurer in proportion to the
revenue distributed to each that was collected from a millage
previously billed and collected as part of the winter property tax
levy in a preceding tax year that is accelerated and collected
earlier as a summer property tax levy, after a deduction of
reasonable expenses incurred by the treasurer in administering the
accounting and disbursement of funds, to the extent that those
expenses are in addition to the expenses of accounting and
disbursing other taxes.
(17) The treasurer that collects the state education tax shall
collect the summer property tax levy under this section.
Sec. 51. (1) If a township treasurer does not file his or her
bond with the county treasurer as prescribed by law and the
township board fails to appoint a treasurer to give the bond and
deliver a receipt for the bond to the supervisor by December 10,
the supervisor shall deliver the tax roll with the necessary
warrant directed to the county treasurer, who shall make the
collection and, subject to section 43(14), return of taxes. The
county treasurer, pursuant to the adoption of a resolution by the
county board of commissioners, has the same powers and duties to
add a property tax administration fee, a late penalty charge, and
interest to all taxes collected as conferred upon a township
treasurer under section 44. The excess of the amount of property
tax administration fees over the expense to the county in
collecting the taxes shall be returned to the township, and the
remainder of the property tax administration fees and any late
penalty charges imposed shall be credited to the county general
fund. For the purpose of collecting the taxes, the county treasurer
is vested with all the powers conferred upon the township treasurer
and an action may be brought on the county treasurer's bond under
the same circumstances as on those of a township treasurer.
(2) A local tax collecting unit that collects a summer
property tax shall defer the collection of summer property taxes
against the following property for which a deferment is claimed
until the following February 15:
(a) The principal residence of a taxpayer who meets both of
the following conditions:
(i) Meets 1 or more of the following conditions:
(A) Is a totally and permanently disabled person, blind
person, paraplegic, quadriplegic, eligible serviceperson, eligible
veteran, or eligible widow or widower, as these persons are defined
in chapter 9 of the income tax act of 1967, 1967 PA 281, MCL
206.501 to 206.532.
(B) Is 62 years of age or older, including the unremarried
surviving spouse of a person who was 62 years of age or older at
the time of death.
(ii) For the prior taxable year had a total household income
of the following:
(A) For taxes levied before January 1, 2005, $25,000.00, or
less.
(B) For taxes levied after December 31, 2004 and before
January 1, 2006, $35,000.00, or less.
(C) For taxes levied after December 31, 2005 and before
January 1, 2007, $37,500.00, or less.
(D) For taxes levied after December 31, 2006, $40,000.00, or
less.
(b) Property classified or used as agricultural real property
if the gross receipts of the agricultural or horticultural
operations in the previous year or the average gross receipts of
the operations in the previous 3 years are not less than the
household income of the owner in the previous year or the combined
household incomes in the previous year of the individual members of
a limited liability company or partners of a partnership that owns
the agricultural real property. A limited liability company or
partnership may claim the deferment under this section only if the
individual members of the limited liability company or partners of
the partnership qualified for the deferment under this section
before the individual members or partners formed the limited
liability company or partnership.
(3) A taxpayer may claim a deferment provided by subsection
(2) by filing with the treasurer of the local property tax
collecting unit an intent to defer the summer property taxes that
are due and payable in that year without penalty or interest. Taxes
deferred under subsection (2) that are not paid by the following
February 15 are not subject to penalties or interest for the period
of deferment.
(4) The intent statement required by subsection (3) shall be
on a form prescribed and provided by the department of treasury to
the treasurer of the local property tax collecting unit.
(5) The treasurer of the local property tax collecting unit
that collects a summer property tax shall do the following:
(a) Cause a notice of the availability of the deferment to be
published in a newspaper of general circulation within the local
property tax collecting unit or to be included as an insertion with
the tax bill.
(b) Assist persons in completing the deferment form.
(6) If a local property tax collecting unit that collects a
summer property tax also collects a winter property tax in the same
year, a statement of the amount of taxes deferred pursuant to
subsection (2) shall be in the December tax statement mailed by the
local property tax collecting unit for each summer property tax
payment that was deferred from collection. If a local property tax
collecting unit that collects a summer property tax does not
collect a winter property tax in the same year, it shall mail a
statement of the amount of taxes deferred under subsection (2) at
the same time December tax statements are required to be mailed
under section 44.
(7) Persons eligible for deferment of summer property taxes
under subsection (2) may file their intent to defer until September
15 or the time the tax would otherwise become subject to interest
or a late penalty charge for late payment, whichever is later.
(8) To the extent permitted by the revised school code, 1976
PA 451, MCL 380.1 to 380.1852, or the charter of a local property
tax collecting unit, a local property tax collecting unit may
provide
for the levy and collection of summer property taxes. The
Subject to section 43(14), the terms and conditions of collection
established by or under an agreement executed pursuant to the
revised school code, 1976 PA 451, MCL 380.1 to 380.1852, or the
charter of a local tax collecting unit govern a summer property tax
levy.
(9) As used in this section:
(a) "Principal residence" means property exempt under section
7cc.
(b) "Summer property tax" means a levy of ad valorem property
taxes that first becomes a lien before December 1 of any calendar
year.
Sec.
52. In case the If a township treasurer or other
collecting
officer shall does not collect the full amount of taxes
required by his or her warrant to be paid into the township
treasury,
such the portion thereof as he shall collect that he or
she
collected shall be retained by him to
or her and shall, subject
to section 43(14), be paid out for the following purposes: The
amount of school taxes collected to be paid to the treasurer of
each school district and the secretary or director of each school
district
notified of such the amount paid, the state and county
taxes
to the county treasurer as
provided in this act, provided,
the amount collected for general township purposes to be paid on
the order of the township board, the amount collected for highway
purposes to be paid on the order of the commissioner of highways
countersigned by the township clerk or supervisor, and the amount
collected for any special fund to be paid on the order of the
proper officer, but in no case shall the amounts collected for any
1 fund be paid on the orders drawn on any other fund.