MI SB0350

Amends the village property tax collection procedures under 1895 PA 3, MCL 69.18, to clarify how village taxes are handled when returned delinquent to county treasurers.

Specifies that village taxes collected after September 14 bear interest at the rate established under the general property tax act for delinquent levies, and that villages may impose the same fees authorized under MCL 211.44.

Allows villages to elect by resolution (adopted by June 1) to return delinquent taxes to the county treasurer either on September 15 or on the same date as county taxes are returned delinquent.

Requires county treasurers to add fees and interest to unpaid village taxes returned before March 1 in the same amount the village would have added, with accumulated interest and fees then subject to county delinquent tax procedures.

Effective June 11, 2020.