MI SB0899

Allows townships, villages, cities, and counties to enter into agreements with each other for joint or individual administration of tax assessment and collection to reduce duplication and improve efficiency.

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

Requires agreements between local units and county treasurers to include specific provisions covering tax collection functions, effective dates, personnel employment, fund ownership, property/equipment access, service payment terms, and other administrative arrangements.

Specifies that county treasurers administering tax collection functions under such agreements are not deemed to hold public office in the city, village, or township they serve.

Requires agreements to be filed with the county clerk and state treasurer before taking effect, and exempts them from compliance with Michigan's urban cooperation acts of 1967.