Michigan Compiled Laws

Mich. Comp. Laws § 211.37 (2026)

County board of commissioners; determination of money for county purposes; apportionment of money, state tax, and indebtedness of county; correction of certificates, statements, papers, records, or proceedings; spread of money on assessment rolls; applicability of section.

✓ current as of July 2026

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THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

211.37 County board of commissioners; determination of money for county purposes; apportionment of money, state tax, and indebtedness of county; correction of certificates, statements, papers, records, or proceedings; spread of money on assessment rolls; applicability of section.

Sec. 37.

The county board of commissioners, either at a session held not later than October 31 in each year or at a special meeting held for a local tax collecting unit that approves under section 44a(2) the accelerated collection in a summer property tax levy of a millage that had been previously billed and collected as in a preceding tax year as part of the winter property tax levy, shall ascertain and determine the amount of money to be raised for county purposes, and shall apportion the amount and also the amount of the state tax and indebtedness of the county to the state among the several townships in the county in proportion to the valuation of the taxable real and personal property as determined by the board, or as determined by the state tax commission upon appeal in the manner provided by law for that year, which determination and apportionment shall be entered at large on county records. The board, at a session held not later than October 31 in each year, shall also examine all certificates, statements, papers, and records submitted to it, showing the money to be raised in the several townships for school, highway, drain, township, and other purposes. It shall hear and consider all objections made to raising that money by any taxpayer affected. If it appears to the board that any certificate, statement, paper, or record is not properly certified or is in any way defective, or that any proceeding to authorize the raising of the money has not been had or is in any way imperfect, the board shall verify the same, and if the certificate, statement, paper, record, or proceeding can then be corrected, supplied, or had, the board shall authorize and require the defects or omissions of proceedings to be corrected, supplied, or had. The board may refer any or all the certificates, statements, papers, records, and proceedings to the prosecuting attorney, who shall investigate and without delay report in writing his or her opinion to the board. The board shall direct that the money proposed to be raised for township, school, highway, drain, and all other purposes authorized by law shall be spread upon the assessment roll of the proper townships, wards, and cities. This action and direction shall be entered in full upon the records of the proceedings of the board and shall be final as to the levy and assessment of all the taxes, except if there is a change made in the equalization of any county by the state tax commission upon appeal in the manner provided by law. The direction for spread of taxes shall be expressed in terms of millages to be spread against the taxable values of properties and shall not direct the raising of any specific amount of money. This section does not apply when section 36(2) applies and shall not prevent the township clerk from providing a certification to the county clerk pursuant to section 36(1). If a certification is provided pursuant to section 36(1), the county board of commissioners shall meet and direct or amend its direction for the spread of millages by local units in the county pursuant to the certification.

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3860 ;-- Am. 1909, Act 292, Eff. Sept. 1, 1909 ;-- Am. 1913, Act 201, Eff. Aug. 14, 1913 ;-- CL 1915, 4031 ;-- CL 1929, 3425 ;-- CL 1948, 211.37 ;-- Am. 1968, Act 347, Eff. Nov. 15, 1968 ;-- Am. 1973, Act 135, Imd. Eff. Nov. 2, 1973 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 2009, Act 49, Imd. Eff. June 18, 2009 ;-- Am. 2012, Act 185, Imd. Eff. June 20, 2012

PopularName Notes:

Act 206

Notes of Decisions

Cited in 8 cases, 1963–2020 · leading case: Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982).

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Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). · cites it 2× “" MCL 211.37; MSA 7.55. [107] The Tax Tribunal has said that a determination made by the board of county commissioners not to spread a special assessment and, presumably, determinations concerning procedural irregularities, which were formerly appealable to the State Tax…”

Niles Twp. v. Berrien Cnty. Bd. of Commissioners, 683 N.W.2d 148 (Mich. Ct. App. 2004). · cites it 2× “Therefore, the county board of commis *310 sioners refused to certify the township’s special assessment roll under § 37 of the General Property Tax Act, MCL 211.37. The township sought declaratory relief.”

Niles Twp. v. Berrien Cty. Bd. of Comm'rs, 683 N.W.2d 148 (Mich. Ct. App. 2004). · cites it 2× “Therefore, the county board of commissioners refused to certify the township's special assessment roll under § 37 of the General Property Tax Act, MCL 211.37. The township sought declaratory relief.”

Jackson Dist. Library v. Jackson Cnty., 428 Mich. 371 (Mich. 1987). “In any calendar year in or for which more than two-thirds (%) of a mill is so levied, no more than an amount equal to two-thirds (%) of the tax revenues which would be raised by the levy of a full mill shall be used by the Board of Trustees of the Jackson District Library for…”

Calder v. DeWitt Twp., 256 N.W.2d 47 (Mich. Ct. App. 1977). · cites it 2× “As provided in MCLA 211.37; MSA 7.55, the board referred the matter to the prose *676 cuting attorney.”

Delta Coll. v. Saginaw Cnty. Bd. of Commissioners, 236 N.W.2d 425 (Mich. 1975). · cites it 2× “That clear, legal and compulsory duty is found in Michigan's general property tax law MCLA 211.37; MSA 7.55: "[The board of commissioners] shall direct that such of the several amounts of money proposed to be raised for township, school, highway, drain and all other purposes as…”

Romulus Cmty. Schs. v. City of Inkster (Mich. Ct. App. 2020). “Defendants counter that the county had statutory authority to determine whether the tax was authorized by law under MCL 211.37, and that the county properly declined to collect the hold harmless millage from Inkster residents after the Department of Treasury opined that the…”

Bd. of Educ. v. Northview Pub. Schs., 123 N.W.2d 775 (Mich. 1963). “45 be spread upon the assessment rolls of the proper townships, under the provisions of section 37 of the general property tax act (CL 1948, § 211.37 [Stat Ann 1960 Rev § 7.55]). The collection of such taxes commenced the following December 1st and were turned over to the…”

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.