SB 659 - Current law requires that collectors in certain counties mail resident taxpayers a statement of the property taxes the taxpayer owes at least thirty days before the taxpayer's taxes would be delinquent. This act extends this requirement to collectors in all counties, except for counties under township organization, which are subject to a different requirement. This act also allows prohibits taxpayers in these counties, who pay their property taxes by fifteen days after the delinquent date, from being charged penalties or interest when the county commission certifies that the statement was not mailed by the deadline.
EMILY KALMER