Michigan § 125.2476 - Special assessment; certification of delinquency; reassessment on annual township tax roll.

Full text of Michigan Michigan Compiled Laws § 125.2476 — Special assessment; certification of delinquency; reassessment on annual township tax roll., with citation guidance and answers to common questions.

§ 125.2476. Special assessment; certification of delinquency; reassessment on annual township tax roll.

Sec. 26.

If, pursuant to section 25, the township treasurer reports as delinquent any assessment or part of an assessment, the authority board shall certify the delinquent sum to the supervisor of the township where the parcel is located. The supervisor shall reassess on the annual township tax roll for the year in a column headed "special assessments" the delinquent sum, with interest and penalties to September 1 of that year, and an additional penalty of 6% of the total amount. The statutes relating to township taxes are applicable to the reassessments.

Source: official Michigan text · Last verified 2026-08-27

Frequently Asked Questions About Michigan § 125.2476

What does Michigan Compiled Laws § 125.2476 cover?

Section 125.2476 ("Special assessment; certification of delinquency; reassessment on annual township tax roll.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Michigan § 125.2476?

A common citation format is "Michigan Compiled Laws § 125.2476" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Michigan law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.

How does Michigan § 125.2476 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.