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This ensures that the township has enough revenue to provide for the health, safety, and welfare of its residents. Defendant has elected to create a revolving delinquent tax fund, from which it advances funds to -1- any township with a delinquency, to cover the unpaid taxes. If the county elects to serve as a foreclosing governmental unit, it may create a “delinquent tax revolving fund” that funds local municipalities for the unpaid delinquent taxes. After forfeiture, the county may foreclose on the property and conduct an auction to sell the property. On March 1 of the year following the delinquency, properties with delinquent taxes are “forfeited” to the county treasurer for the amount of the tax delinquency, as well as any interest, penalties, and fees associated with the delinquency.

On March 1 of each tax year, taxes due in the immediately preceding year that remain unpaid are returned to the county treasurer as “delinquent.” MCL 211.78a(2). If, by March 1 of the tax year, the township is unable to collect the taxes that are due on a property or properties, the township turns over the delinquent taxes to the county, which then becomes responsible for collecting the taxes.

The township treasurer pays the collected taxes to the county treasurer. BACKGROUND Under the General Property Tax Act (GPTA), townships are responsible for collecting property taxes for each property in their boundaries on behalf of all taxing entities (state, county, school districts, etc.).

Plaintiff appeals as of right the trial court’s order granting defendant’s motion for summary disposition, denying plaintiff’s motion for summary disposition, and denying plaintiff’s first and second motions to amend its complaint. Before: BORRELLO, P.J., and SERVITTO and STEPHENS, JJ. 18-000470-CZ WASHTENAW COUNTY TREASURER, Defendant-Appellee. STATE OF MICHIGAN COURT OF APPEALS CHARTER TOWNSHIP OF PITTSFIELD, FOR PUBLICATION Aug9:00 a.m. If this opinion indicates that it is “FOR PUBLICATION,” it is subject to revision until final publication in the Michigan Appeals Reports.