{"data":{"id":"us-mi/mich.-comp.-laws-324.30917","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 324.30917","heading":"Delinquent assessments; reassessment.","body":"Sec. 30917.\n\nIf the treasurer reports as delinquent any assessment or part of an assessment, the lake board shall certify the delinquency to the assessing official of each local unit of government, who shall reassess, on the annual tax roll of the local unit of government of that year, in a column headed \"special assessments\", the delinquent sum, with interest and penalties to September 1 of that year, and an additional penalty of 6% of the total amount. Thereafter, the statutes relating to taxes shall be applicable to the reassessments in each local unit of government.","path":["MI Code","Chapter 324","Act Act-451-of-1994"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-324-30917","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"e1b425ecc472d8356ba05fddfa70d2b225b35e0016ee6e9a452c7f43510ed004","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-324.30916","next":"us-mi/mich.-comp.-laws-324.30918"},"notice":"GroundRules: Original legal text. Not legal advice."}