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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. 5999 October 20, 1981 CITIES: Summer collection of community college district taxes COLLEGES AND UNIVERSITIES: Community college district--levy of summer taxes in township and city TOWNSHIPS: Obligation to collect community college district taxes in summer The board of trustees of a community college district may not request a township to make a summer collection of community college taxes. The governing body of a city may not refuse the request of the board of trustees of a community college district to collect community college taxes in the summer if the city collects its taxes in the summer. Honorable Gary G. Corbin State Senator The Capitol Lansing, Michigan You have requested my opinion on the following questions: 1. Whether, pursuant to 1966 PA 331, Sec. 144(1), a community college district may request that a township collect community college taxes in the summer. 2. Whether, pursuant to 1966 PA 331, Sec. 144(1), a city may refuse the request of a community college district to collect community college taxes in the summer. In 1966 PA 331, Sec. 144(1); MCLA 389.144; MSA 15.615(1144), the Legislature has provided: '[The] board of trustees shall determine the total taxes required for any year and shall certify the approved tax rate to be levied and the amount of taxes to be raised to the proper assessing officer of each city and township in which the territory of the community college district situated on or before September 1 of each year, except that the board of trustees may provide by resolution that taxes to be raised against property within any city, any portion of which lies within the community college district boundaries, may be levied and collected in the same manner and at the same time as the city taxes. All moneys collected by any tax collecting officer from the tax levied under the provisions of this section shall be returned to the county treasurer who shall pay the taxes so returned forthwith to the community college district.' An examination of the above-quoted statutory provision reveals no legislative authorization for the board of trustees of a community college district to request a township to collect community college taxes in the summer. Thus, it must be concluded that the board of trustees of a community college district is not empowered to request a township to make a summer collection of community college taxes. In response to your first question, it is my opinion, therefore, that pursuant to 1966 PA 331, Sec. 144(1), supra, the board of trustees of a community college district may not request a township to make a summer collection of community college taxes. Turning to your second question, 1966 PA 331, Sec. 144(1), supra, clearly authorizes the summer collection of community college taxes upon property located within cities that collect their city taxes in the summer. The Legislature has required that upon the resolution of the board of trustees of a community college district to such effect, cities which collect their city taxes in the summer are to collect community college taxes at the same time. This determination is not subject to approval by the governing body of the city. See the School Code of 1976, 1976 PA 451; MCLA 380.1 et seq; MSA 15.4001 et seq, Secs. 1611 and 1612, as amended, which make the summer collection of school district taxes by a city or township contingent upon the approval of the city or township governing body. It is my opinion, therefore, that pursuant to 1966 PA 331, Sec. 144(1) supra, the governing body of a city may not refuse the request of the board of trustees of a community college district to collect community college taxes in the summer if the city collects city taxes in the summer. Frank J. Kelley Attorney General
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