If a school district has elected to issue a summer tax levy, and cannot reach agreement with a township or city to act as the tax collector, can the school district enter into an agreement with the county to only collect the school district summer tax ...

No. A school district that has a summer tax levy is obligated also to collect the State Education Tax and county allocated mills. A taxpayer should receive only one summer property tax bill. While the school district may enter into a contractual agreement as allowed by law (MCL 380.1613) for another local unit to act as the summer tax collector; the tax collector is obligated to collect not just the school district summer tax levy, but also the State Education Tax and the county allocated mills.

The State Education Tax Act specifically provides that (MCL 211.905(4)) "beginning in 2003, if a school district or intermediate school district collects taxes in the summer under section 1613 of the revised school district code of 1976, (1976 PA 451, MCL 380.1613), the school district or intermediate school district shall collect the taxes levied under this act in the summer and shall distribute the taxes collected as provided in this act."

As provided by MCL 211.44a(1) - the treasurer that collects the State Education Tax is required to collect the county allocated mills.