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When calculating interest for late summer taxes, should the Property Tax Administration Fee be included in the tax base?

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When calculating interest for late summer taxes, should the Property Tax Administration Fee be included in the tax base?

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No. As provided by the General Property Tax Act, late interest is to be applied against the tax.. (MCL 211.905b(10), MCL 211.905b(11), and MCL 211.44a(5)). A city or village charter would take precedence on how interest applies to late property tax bills. MCL 211.

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