Michigan Compiled Laws

Mich. Comp. Laws § 125.946c (2026)

Tax levy; special assessment.

✓ current as of July 2026
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NEIGHBORHOOD AREA IMPROVEMENTS


Act 208 of 1949


125.946c Tax levy; special assessment.

Sec. 6c.

    As an additional and alternative method of financing part or all of the costs of any project undertaken under this act, any municipality may use general tax revenues levied for the purpose or not otherwise earmarked, or the legislative body in its discretion may provide that the cost and expense or any portion thereof shall be assessed to a special district. The special assessment district shall be coterminous with the neighborhood area, and the special assessment district together with the tentative plan of assessment shall be set up as part of the neighborhood betterment plan before acquisition of the property involved in such plan. The written consent of a majority of the owners of property in the special district to the betterment plan shall be submitted to the legislative body. The rate of assessment shall be spread equally, on a front foot or land area basis, throughout the special district.

History: Add. 1957, Act 298, Eff. Sept. 27, 1957

Notes of Decisions
Cited in 1 case, 1982–1982 · leading case: Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982).
Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). · cites it 2× “2585(6), authorizing special assessments provide that they shall be collected in the same manner as other general taxes, most allow the local authority to provide for the manner of collection which need not be tied to the collection of property taxes. MCL 41.397; MSA 5.2597; MCL…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.