MI HB5797

Changes postmark consideration from "may" to "must" be used as the date of receipt for property tax payments sent via United States Postal Service or other common carriers.

Removes the 7-calendar-day limitation that previously prevented tax payments from being considered received prior to 7 days before actual receipt.

Expands the section's application to include current and delinquent property taxes, assessments, and other amounts shown on property tax statements, plus related penalties, interest, and fees.

Eliminates the prior exemption that excluded tax payments made prior to sale under section 60 from this provision's requirements.