Which document outlines the processes related to delinquent property taxes?

The Michigan General Property Tax Act is the primary legislation that addresses property taxation in Michigan, including the processes related to delinquent property taxes. This act provides detailed guidelines for assessing property taxes, the collection of those taxes, and the consequences for failing to pay them on time, such as penalties, interest, and the potential for foreclosure.

Within this act, you'll find explicit procedures for how local governments must handle situations when property taxes remain unpaid, including the timeline for tax collections, the notification process for property owners, and the steps that can be taken by the government to recover the owed amounts. Thus, it serves as the foundational legal framework that governs the management of delinquent property taxes in the state, making it the most relevant document regarding this topic.

In contrast, the State Constitution primarily outlines the overall structure and powers of the government and does not delve into specific tax collection procedures. The Local Government Act addresses broader issues related to the powers and responsibilities of local municipalities, while the Revenue Sharing Act focuses on financial distributions from the state to local governments rather than specifics about property tax delinquency.