Michigan Attorney General, Formal Opinion Number 3660, April 25, 1963

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In Folder: Michigan Attorney General, Formal Opinions, 1963-2022

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Michigan Attorney General, Formal Opinion Number 3660, April 25, 1963

Item Data

Title: Michigan Attorney General, Formal Opinion Number 3660, April 25, 1963

Collection Number: RG 2026-015

Scope and Content: A township supervisor and the assessing officer of each city or village is authorized under section 39 of the General Property Tax Law to add to the amount of taxes to be raised not more than 1% for the purpose of avoiding fractions in computation. The amount resulting, where this procedure is employed, is known as "the excess of roll levy." A city treasurer has no authority to add to the amount of taxes to be collected by him an additional sum as an excess levy since section 39 of the General Property Tax Law does not apply to the collection of taxes by the city treasurer.

Division: Executive Office

Agency: Michigan Attorney General

Language: english

Subject: TAXATION

Subject: Excess of Roll Levy

Date Issued: 1963-04-25

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