Which tax collections process is managed by the county treasurer in Michigan?

In Michigan, the county treasurer plays a critical role in the collection of delinquent taxes. This process involves managing unpaid property taxes that have not been settled by the due date. The county treasurer is responsible for ensuring that these payments are collected, which may include sending notices to property owners, allowing for payment plans, and, if necessary, initiating foreclosure proceedings on properties that have not had their taxes paid for an extended period.

The other tasks mentioned are not under the direct purview of the county treasurer. For example, the preparation of tax rolls is typically handled by the local assessors, who establish the value of properties and prepare the tax roll based on those assessments. The review of assessment rolls is also the responsibility of local assessors and the local boards of review, which ensure that property valuations are fair and accurate. Lastly, the certification of taxes is typically the responsibility of the local governing bodies, which finalize the amounts that will appear on the tax rolls after the assessments have been reviewed and approved.

Thus, the correct answer highlights the specific responsibility of the county treasurer in managing delinquent tax collections, a crucial aspect of ensuring that local government revenue is properly maintained and the fiscal stability of communities is upheld.