Current through Public Act 156 of the 2024 Legislative Session
Section 43.58 - Payment of amount required under MCL 43.53 or MCL 43.55; time; amount as lien on property; report; spreading amount on assessment roll; collection; payment to property owner(1) The amount of the payment required by a property owner or tenant under section 3 or 5 shall be made on or before the first day of the next succeeding October. In the event of neglect or refusal to pay the sum due, the amount shall become a lien on the property. The fence viewer shall report to the supervisor of the township or to the assessing officer of a city or village not later than the first day of November. The supervisor or assessing officer shall then cause the amount to be spread upon the assessment roll, in a separate column for that purpose, opposite a description of the land owned by the property owner who refuses or neglects to pay the amount. The amount shall be collected in the same manner that other taxes are collected.(2) The amount collected shall be paid to the property owner to which the amount is due within 30 days after the collection.1978, Act 34, Eff. 10/1/1978.