6.05. Collection of property taxes.
- Except as otherwise provided by this Charter or ordinance, the rights, duties, powers, immunities, and procedures established by State law shall apply in the collection and enforcement of City property taxes.
- City property taxes shall become a debt of the persons liable for them on the date provided by State law and shall become payable, and a lien on the property, on the first day of the following fiscal year of the City or such other date as may be provided by ordinance.
- All taxes paid on or before the 14th of September shall be collected by the City Treasurer without penalty. On September 15, the Treasurer shall add to all taxes paid thereafter a collection fee as the Council may determine, not to exceed, however, the amount allowed by State law. Such added collection fees shall belong to the City and shall constitute a charge and shall be a lien against the property to which the taxes themselves apply, collectable in the same manner as the taxes to which they are added.
- State, County, and school taxes shall be levied, collected and returned by the City Treasurer in accordance with State law.
State law reference(s)--Collection of taxes, MCL 211.44 et seq., MSA 7.87 et seq.; lien for taxes, MCL 211.40, MSA 7.81; return of delinquent taxes, MCL 211.55 et seq., MSA 7.99 et seq.
