MI SB0540

Amends the state education tax collection and distribution procedures under the 1993 Public Act 331.

Beginning in 2003, the state education tax shall be collected by cities and townships during summer levy under the general property tax act.

Cities that do not return delinquent real property taxes to the county treasurer must return all uncollected delinquent state education taxes to the county treasurer by March 1 following the levy year.

School districts and intermediate school districts collecting summer taxes under the revised school code shall also collect state education taxes in summer and distribute them as provided in the act.

State treasurer deposits collections into the state school aid fund and may return amounts erroneously collected or required to be returned by court order in bankruptcy proceedings filed after December 31, 1999.