View the complete text of Act 26

ACT NO. 26

Property Taxes; Collection

This act removes current limitations on collection of the tax collector’s fee by authorizing collection of the eight percent collector’s fee as soon as taxes become delinquent. The act provides that warrants against delinquent taxpayers must be issued within 15 days after the date the tax was due, unless the municipality votes to direct the treasurer to issue a warrant within a shorter period of time. It also directs the treasurer or the collector of current taxes to accept, on behalf of the collector of delinquent taxes, full payment of overdue taxes, collection fee and interest tendered after the due date, but before the warrant or delinquent tax list is issued.

Effective Date: July 1, 1997