Mich. Comp. Laws » Michigan Compiled Laws / Chapter 211 / Act 206 of 1893
Michigan Compiled Laws

Mich. Comp. Laws § 211.61a (2026)

Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

✓ 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


211.61a Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

    Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

Compiler's Notes:

    The repealed section pertained to notice of annual tax sale of lands for delinquent taxes.

PopularName Notes:

Act 206
Notes of Decisions
Cited in 16 cases, 1954–2001 · leading case: Smith v. Cliffs on the Bay Condo. Ass'n, 617 N.W.2d 536 (Mich. 2000).
Sort: Relevance Newest Treatment
Smith v. Cliffs on the Bay Condo. Ass'n, 617 N.W.2d 536 (Mich. 2000). · cites it 4× “MCL 211.61a; MSA 7.106. In addition, notice of the tax sale is subject to a newspaper publication requirement.”
Dow v. State of Michigan, 240 N.W.2d 450 (Mich. 1976). “6 MCLA 211.61a; MSA 7.106. 7 MCLA 211.73c; MSA 7.”
Dow v. State, 207 N.W.2d 441 (Mich. Ct. App. 1973). · cites it 6× “MCLA 211.61a; MSA 7.106. Pursuant to the petition, the circuit court orders a hearing for the determination of the delinquency plus interest, and both the Treasurer's petition and the circuit court order are published for three consecutive weeks in a newspaper designated by the…”
Consol. Rail Corp. v. State of Mich., 976 F. Supp. 1085 (W.D. Mich. 1996). · cites it 2× “§ 211.61a. Notice of delinquent taxes and notice by publication are not enough to satisfy due process requirements in tax sale proceedings.”
City of Kentwood v. Sommerdyke Est., 581 N.W.2d 670 (Mich. 1998). “Given that this Court and MCL 211.61a; MSA 7.106 afford a property owner who has become delinquent in property taxes due process including notice by mail reasonably calculated to reach the property owner, 16 it is illogical and unreasonable to find less process due individuals…”
City of Grand Rapids v. Green, 466 N.W.2d 388 (Mich. Ct. App. 1991). “Dow v Michigan, 396 Mich 192, 196-197 ; 240 NW2d 450 (1976); MCL 211.61a; MSA 7.106. The city presented testimony that standard procedures had been followed by both the city and the county in sending out tax bills.”
Matter of Sabec, 137 B.R. 659 (Bankr. W.D. Mich. 1992). “(citing § 211.61a). “The circuit court then enters an order setting a date for a hearing, and the order is published in local newspapers.”
W. & E. Burnside, Inc. v. Bangor Twp., 259 N.W.2d 160 (Mich. Ct. App. 1977). “MCLA 211.61a; MSA 7.106, MCLA 211.44; MSA 7.”
Smith v. Cliffs on the Bay Condo. Ass'n, 573 N.W.2d 296 (Mich. Ct. App. 1997). · cites it 3× “The county treasurer shall mail the notice “by first-class mail, address correction requested, to each person, directed to his or her last known post office address with postage fully prepaid,” at least thirty days prior to the sale.”
Fisher v. Muller, 218 N.W.2d 821 (Mich. Ct. App. 1974). “Notice of the tax sale must be sent to each person who is assessed to his last known post office address, but: "Provided, That failure to receive or serve such notice shall not invalidate the proceedings taken under the auditor general’s petition and decree of the circuit court,…”
City of Flint v. Takacs, 449 N.W.2d 699 (Mich. Ct. App. 1989). “111, for the tax sale itself, MCL 211.61a; MSA 7.106, and for the one-year right of redemption following the tax sale, MCL 211.”
Golden v. Auditor Gen., 131 N.W.2d 55 (Mich. 1964). “3 CL 1948, § 211.61a (Stat Ann 1960 Rev § 7.106). 4 CL 1948, § 211,73a (Stat Ann 1960 Rev § 7.”
Show all 16 citing cases →
— Mich. Comp. Laws § 211.61a(1) — 1 case
Smith v. Cliffs Condo. Ass'n., 573 N.W.2d 296 (Mich. Ct. App. 1998).
— Mich. Comp. Laws § 211.61a(2) — 3 cases
Smith v. Cliffs on the Bay Condo. Ass'n, 617 N.W.2d 536 (Mich. 2000). “MCL 211.61a; MSA 7.106. In addition, notice of the tax sale is subject to a newspaper publication requirement.”
Smith v. Cliffs on the Bay Condo. Ass'n, 573 N.W.2d 296 (Mich. Ct. App. 1997). “The county treasurer shall mail the notice “by first-class mail, address correction requested, to each person, directed to his or her last known post office address with postage fully prepaid,” at least thirty days prior to the sale.”
Smith v. Cliffs Condo. Ass'n., 573 N.W.2d 296 (Mich. Ct. App. 1998).
— Mich. Comp. Laws § 211.61a(5) — 2 cases
Smith v. Cliffs on the Bay Condo. Ass'n, 573 N.W.2d 296 (Mich. Ct. App. 1997). “The county treasurer shall mail the notice “by first-class mail, address correction requested, to each person, directed to his or her last known post office address with postage fully prepaid,” at least thirty days prior to the sale.”
Smith v. Cliffs Condo. Ass'n., 573 N.W.2d 296 (Mich. Ct. App. 1998).
— Mich. Comp. Laws § 211.61a(l) — 2 cases
Smith v. Cliffs on the Bay Condo. Ass'n, 573 N.W.2d 296 (Mich. Ct. App. 1997). “The county treasurer shall mail the notice “by first-class mail, address correction requested, to each person, directed to his or her last known post office address with postage fully prepaid,” at least thirty days prior to the sale.”
Johnson v. Michigan Dep't of Treasury, 120 F. Supp. 2d 619 (E.D. Mich. 1999).
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.