Michigan Compiled Laws

Mich. Comp. Laws § 211.406 (2026)

Tax collecting officers; duties; cancellation of bonds and obligations.

✓ current as of July 2026
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ACCEPTANCE OF CERTAIN BONDS AND OBLIGATIONS IN PAYMENT OF TAXES


Act 133 of 1933


211.406 Tax collecting officers; duties; cancellation of bonds and obligations.

Sec. 6.

    It shall be the duty of the state treasurer, county treasurer, or other tax collecting officer to accept the bonds and coupons and other obligations of any municipality or special assessment district in full or partial payment of taxes and special assessments, as the case may be, including penalties, interest, and other charges, when the governing body of any municipality or special assessment district has authorized the acceptance, in accordance with the provisions of this act. The turning over to the municipality or special assessment district of any such bonds and coupons and other obligations shall be considered a full accounting for the collection of the tax or special assessment so paid. The municipality or special assessment district shall cancel the bonds and coupons and other obligations and mark them "paid in full".

History: 1933, Act 133, Imd. Eff. June 15, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 9, Imd. Eff. Mar. 16, 1934 ;-- CL 1948, 211.406 ;-- Am. 2002, Act 350, Imd. Eff. May 23, 2002

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× “[17] Const 1963, art 6, § 28 provides in part: "In the absence of fraud, error of law or the adoption of wrong principles, no appeal may be taken to any court from any final agency provided for the administration of property tax laws from any decision relating to valuation or…”
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.