MI HB6265

Removes mandatory language ("shall") and replaces with permissive language ("are") regarding village tax liens and collection procedures under the General Law Village Act.

Modifies deadline for interest-free tax payments from September 14 to clarify that taxes collected on or before September 14 are not subject to interest.

Changes references to outdated statutory citations by replacing "section 59 of Act No. 206 of the Public Acts of 1893" with modern citation to "the general property tax act, 1893 PA 206, MCL 211.1 to 211.155."

Adds clarification that village governing bodies must adopt resolutions by June 1 to synchronize delinquent tax returns with county tax returns, with provisions for revocation of such resolutions.

Updates language regarding county treasurer returns of delinquent village taxes to align terminology and procedures with current statutory references and to clarify the treatment of accumulated interest and fees on delinquent taxes.