A tax statement must show the description of the property against which the
tax is levied, the taxable value of the property, and the amount of the tax on
the property (MCL 211.44(1)). Further, the Act requires that a tax statement
sent to a taxpayer, or the taxpayer's designated agent, must include both
property taxes and special assessments. (MCL 211.44(10)(d)) for the current tax
year.
Property tax statements and receipts must include the fiscal year of the
taxes being collected. (MCL 211.40):
- "Each tax statement and receipt for taxes on real property sent or given
by any county, township, city, or village treasurer shall contain a printed,
stamped, or written statement setting forth the date of the commencement and
ending of the fiscal year of each taxing unit of government during which
general taxes included on the tax statement or receipt will defray the costs
of governmental services rendered by that local governmental unit."
A property tax bill must contain a notice change of wetland inventory. (MCL
324.30322):
- "As wetland inventories are completed as specified in section 30321,
owners of record as identified by the current property tax roll shall be
notified of the possible change in the status of their property. Notification
shall be printed on the next property tax bill mailed to property owners in
the county. It shall contain information specifying that a wetland inventory
has been completed and is on file with the agricultural extension office,
register of deeds, and county clerk, and that property owners may be subject
to regulation under this part."
A winter tax bill must include information on summer taxes that were
deferred. MCL 211.51(6):
- "If a local property tax collecting unit that collects a summer property
tax also collects a winter property tax in the same year, a statement of the
amount of taxes deferred pursuant to subsection (2) shall be in the December
tax statement mailed by the local property tax collecting unit for each summer
property tax payment that was deferred from collection. If a local property
tax collecting unit that collects a summer property tax does not collect a
winter property tax in the same year, it shall mail a statement of the amount
of taxes deferred under subsection (2) at the same time December tax
statements are required to be mailed under section 44."
