If a school district or intermediate school district adopts a resolution to issue a summer property tax levy - who has to collect the State Education Taxes and County Allocated Mills?

Beginning in 2003, any school or intermediate school district that elects to levy a summer tax, is obligated under the General Property Tax Act to also collect the State Education Tax (SET) and the county allocated mills. The School may enter into a contractual agreement as allowed by law (MCL 380.1613) for another local unit to act as the summer tax collector; however the tax collector is obligated to collect not just the school summer tax levy, but also the SET 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 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 shall collect the summer property tax levy under this section - being the county allocated mills.