MI HB5160

Allows townships, villages, cities, and counties to enter into agreements for joint administration or consolidated assessment and collection of taxes to reduce duplication and improve efficiency.

Enables cities, townships, and villages to contract with county treasurers to handle some or all tax collection functions, subject to approval by both the local governing body and county board of commissioners.

Requires agreements to specify tax collection functions, effective dates, personnel responsibility, fund ownership, property/data access, service payment terms, and other necessary administrative arrangements.

County treasurers administering tax collection under these agreements are not considered to hold public office in the city, village, or township being served.

Agreements must be filed with the county clerk and state treasurer before taking effect and are exempted from compliance with the urban cooperation acts of 1967.