Michigan Compiled Laws
Mich. Comp. Laws § 211.45 (2026)
Collection; time limit.
✓ 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
211.45 Collection; time limit.
Sec. 45.
All taxes shall be collected by the several township and city treasurers or collectors, before the first day of March, in each year.
History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3868 ;-- CL 1915, 4041 ;-- CL 1929, 3436 ;-- CL 1948, 211.45
PopularName Notes:
Act 206Notes of Decisions
Cited in 4
cases (1 in the last 5 years), 1985–2021 · leading case: Forell v. Kent Cnty. Treasurer (In Re Kamstra), 51 B.R. 826 (Bankr. W.D. Mich. 1985).
Forell v. Kent Cnty. Treasurer (In Re Kamstra), 51 B.R. 826 (Bankr. W.D. Mich. 1985). “§§ 211.45, 211.51]. The 1983 taxes are property taxes assessed two months before the commencement of the case and were last payable without penalty after March 2, 1982, which was one year before the filing of the petition.”
Rafaeli LLC v. Oakland Cnty. (Mich. 2020). “44; MCL 211.45; see also OAG, 2014, No. 7,279 (June 11, 2014) (“[Real property taxes] are assessed and, in the first instance, collected by the city, township, or village treasurer.”
Rafaeli LLC v. Oakland Cnty. (Mich. 2020). “44; MCL 211.45; see also OAG, 2014, No. 7,279 (June 11, 2014) (“[Real property taxes] are assessed and, in the first instance, collected by the city, township, or village treasurer.”
Charter Twp. of Pittsfield v. Washtenaw Cnty. Treasurer (Mich. Ct. App. 2021). “MCL 211.45, MCL 211.55. On March 1 of each tax year, taxes due in the immediately preceding year that remain unpaid are returned to the county treasurer as “delinquent.”
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.