Michigan Compiled Laws

Mich. Comp. Laws § 211.44b (2026)

Determining date payment received; applicability of section.

✓ current as of July 2026

Find cases: SyfertCases citing this section MI-LEGlegislature.mi.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

211.44b Determining date payment received; applicability of section.

Sec. 44b.

For purposes of determining the date payment of the tax is received under this act, the date of a United States postal service postmark may be considered the date of receipt. However, a tax payment shall not be considered received prior to 7 calendar days before the date of actual receipt. This section does not apply to the payment of the tax prior to the sale provided under section 60.

History: Add. 1994, Act 297, Imd. Eff. July 14, 1994

PopularName Notes:

Act 206

Notes of Decisions

Cited in 1 case, 2014–2014 · leading case: Packaging Corp of Am. v. Dep't of Treasury (Mich. Ct. App. 2014).

Sort: Relevance Newest Treatment

Packaging Corp of Am. v. Dep't of Treasury (Mich. Ct. App. 2014). “” For example, MCL 211.44b provides that,“[f]or purposes of determining the date payment of the tax is received .”

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.