Michigan § 45.201 - Fiscal year for certain counties; annual reports; filing; report of county road commission.
Full text of Michigan Michigan Compiled Laws § 45.201 — Fiscal year for certain counties; annual reports; filing; report of county road commission., with citation guidance and answers to common questions.
§ 45.201. Fiscal year for certain counties; annual reports; filing; report of county road commission.
(1) Notwithstanding any provisions of law to the contrary, and except as provided in subsection (2), the fiscal year for a county with a population of less than 1,500,000 shall be the calendar year ending December 31, and annual reports of the county required by law and based in whole or part on accounting completed within the fiscal year shall be filed within 30 days after the April meeting of the county board of commissioners.
(2) If so determined by the county board of commissioners, a county may establish 1 of the following as its fiscal year and annual reports of the county required by law and based in whole or part on accounting completed within the fiscal year shall be filed 6 months from the end of the fiscal year:
(a) Fiscal year beginning July 1 and ending June 30.
(b) Fiscal year beginning October 1 and ending September 30.
(3) The county road commission of a county having a population of less than 1,500,000 may establish 1 of the following as its fiscal year:
(a) Fiscal year beginning January 1 and ending December 31.
(b) Fiscal year beginning July 1 and ending June 30.
(c) Fiscal year beginning October 1 and ending September 30.
(4) The annual report of a county road commission shall be made within 5 months after the end of the fiscal year of the county road commission.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 45.201
What does Michigan Compiled Laws § 45.201 cover?
Section 45.201 ("Fiscal year for certain counties; annual reports; filing; report of county road commission.") 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 § 45.201?
A common citation format is "Michigan Compiled Laws § 45.201" (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 § 45.201 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.