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What must be included in a tax statement notice?
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."