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 Year : 1st Year (2)
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| | Summer taxes are billed
- Due by September 14, except cities. They can vary.
- Sept. 15 - 1% interest is added (cities are according to their charter)
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| | Winter taxes are billed
- Due by February 14
- February 15 - 3% penalty can be added
Property taxes are billed at the local unit of government (township/city/village).
Each unit may have different collection schedules. Pursuant to P.A. 641 of 2002, a treasurer is required to be in his office from 9am to 5 pm to collect taxes on the last day of February and one business day between December 25 and January 1. In addition, they may choose to hold hours on any other day. |
| Year : 2nd Year (4)
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| | - Unpaid taxes are turned over to the County Treasurer for collection.
- 4% Administration Fee & interest at 1% per month are added.
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| | First Delinquent Tax Notice is mailed (first class mail) |
| | Second Delinquent Tax Notice is mailed (first class mail) |
| | $15.00 parcel fee is added |
| Year : 3rd Year (5)
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| | - Third Notice is mailed by certified mail
- May also publish notice with addresses
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| | - Property is FORFEITED to County Treasurer
- Adds $175.00 fee
- Interest increases to 1.5% per month retroactive to March 1 of previous year.
- Taxpayer has one year to redeem property from foreclosure.
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| | A Forfeiture Certificate is put on record at the County Register of Deeds. |
| | County Treasurer files a Petition for Foreclosure with Circuit Court. |
| | - Personal Visit is made to each property to serve notice on occupant
- Fourth Notice (Final Notice) is mailed by certified mail
- Notice by publication (with names) in a county newspaper
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| Year : 4th Year (6)
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| | Show Cause Hearing with County Treasurer to allow certain limited challenges to the property tax and pending foreclosure. |
| | - Foreclosure Hearing at Circuit Court. Limited challenges to taxes are allowed.
- Persons desiring to contest foreclosure shall file written objections with Circuit Court and also serve those objections on the County Treasurer.
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| | Circuit Court enters Judgment of Foreclosure quieting title and requiring payment of property taxes, fees, penalties and interest by March 31. * |
| | - All Redemption Rights Expire
- Clear title to the foreclosed property vests in the County.
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| | - County must have at least two (2) Public Auctions between these dates
- 1st Sale - requires a minimum bid.
- 2nd Sale - those not sold at 1st sale will be offered for sale with no minimum bid - may have a starting bid
- Notice of each auction will be published in an Allegan County newspaper 30 days prior to sale.
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| | - Any unsold property is transferred to the city, village, or township.
- Unsold property not sold or transferred is retained by the county.
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