The following opinion is presented on-line for informational use only and does not replace the official version. (Mich Dept of Attorney General Web Site - www.ag.state.mi.us) STATE OF MICHIGAN FRANK J. KELLEY, ATTORNEY GENERAL Opinion No. 5400 December 12, 1978 TAX COLLECTION: Partial payment of property taxes In the absence of statutory or charter authority, a partial payment or installment payment of property taxes may not be made. Honorable Charles Zollar State Senator The Capitol Lansing, Michigan You have requested an opinion on the question of whether a taxpayer may make a partial payment of ad valorem property taxes. You included with your request an opinion of the Berrien County Prosecuting Attorney to the effect that any one of the several taxes may be paid but that a partial payment of a tax may not be made. Section 53 of the general property tax law, 1893 PA 206; MCLA 211.53; MSA 7.97, provides in pertinent part: 'A person may pay the taxes or special assessments, or any one of the several taxes or special assessments, on any parcel or description of land, or on any undivided share thereof, and the treasurer shall note across the face of the receipt in ink any portion of the taxes or special assessments remaining unpaid. Thus 1893 PA 206, Sec. 53, supra, authorizes the separate payment in full of the property tax of a school, county, township, or other governmental unit, but does not authorize the partial payment of any one tax, nor does it authorize the proration of less than 100% payment of the total taxes due among the various tax-levying entities. This conslusion is supported by Chapin Mining Co v Uddenberg, 126 Mich 375, 377; 85 NW 872 (1901), wherein the Court, in construing Sec. 53, held: 'the taxpayer may not pay a portion of a given tax today, and another portion tomorrow, and still another portion next week, thus allowing him to pay his tax in installments; but we are also of the opinion, as we have already said, that he may pay a portion of the tax which he deems to be valid, and receive a receipt therefor, and contest the validity of that portion of the tax unpaid. Furthermore, in Sayers v O'Connor, 124 Mich 256, 258; 82 NW 1044 (1900) it was held that: 'The tax collector is not obliged to take payment of a given tax in installments. See Harrington v Dickinson, 155 Mich 161; 118 NW 931 (1908). It should be noted, however, that state statutes or local charters may provide for partial payments of taxes. For example, MCLA 380.1611; MSA 15.41611 and MCLA 380.1612; MSA 15.41612 permit school taxes to be paid in two installments. Likewise, city charters or ordinances may provide for the payment of taxes in installments. MCLA 110.2; MSA 5.1931 authorizes fourth class cities to provide for collection of taxes in installments. See also OAG, 1941-1942, No 22467, p 492 (January 29, 1942). It is my opinion, therefore, that in the absence of statutory or charter authority, a partial or installment payment of property taxes may not be made. Frank J. Kelley Attorney General