1LORI LEUDEMAN Telephone: (231)832-6107

OSCEOLA COUNTY TREASURER Fax: (231) 832-6112

301 W. Upton Ave.
treasurer@osceolacountymi.com
Reed City, MI 49677

TO: Osceola County Township/City Treasurers

DATE: February 1, 2020
SUBJECT: Settlement
FROM: Tonia Hartline, Chief Deputy Treasurer

Below is a check list for you for settlement. Please provide a current backup to the county so adjustments can be
verified with the county if not already done. Feel free to contact us if you have any questions at all.

LOCAL TREASURER’S SETTLEMENT CHECK LIST

____ 1. Public Act 206 of 1893 –Amended Act 482 of 2012 – Establishes two days that you are required to be available to collect
taxes. The first date is any business day between December 25th and 31st, and the second day is the last day taxes are payable to the
local unit, which is March 2nd, and you must hold office hours.

____ 2. Bring in signed original tax warrant (summer & winter if applicable) from assessor. Bring in your Final Distribution
Payment to County. We cannot process your settlement without it. And, bring in or email a final backup. Be sure to check “use
generic backup” on the “select database” screen.

____ 3. Adjustments. It is not necessary to bring in a copy of your adjustment report as long as the county has balanced with
your database. You should have received a confirmation if adjustments balanced. Be sure you have rebilled or refunded if
necessary. This report is in with the Balancing/Settlement Reports. Adjustments can be BOR, MTT’S, PRE Denials, STC’S,
Manual Adjustments, etc.

____ 4. Run a Questionable Parcels/Payment Report, Reports-Balancing & Settlement–Questionable Parcels/Payment Report,
options: choose summer/winter. A blank report is what we want. If not, check the parcels listed and make corrections.

____ 5. Run an Over/Under Payments Report. Reports-Payment Distribution-Over/Under Payments. Use $50.00 as the cut off.
If you don’t put an amount in, the report cannot be generated. Check any parcels listed to see if there is a problem. *Do 4 & 5
before you pay out your last tax disbursement.

____ 6. Run Settlement Reports. Reports-Balancing & Settlement-Settlement Report, options: All billing types, Real Property
Only (Do 3 separate reports: 1 for real, 1 for personal, & 1 for real & personal), Include interest for summer & village and show
summer interest/penalty paid on report - Ad Valorem only – all records. Verify that you disbursed the correct amounts to each
unit. Run separate report for State Land Bank (Lincoln).

____ 7. If you took applications for a Summer Tax Deferral, be sure to click “Deferred” on that parcel in your tax program in
the summer season.

____ 8. Run a list of address changes for equalization. Go to Reports-Audit File Summary-click on report options and choose
address changes only in the drop down. Set your sort index to reference field in order to sort by parcel number. Only need the
address changes from the last date you ran the list for equalization, so use a date range in reference field.

_____ 9. Return all dog tags & books along with the settlement statement we gave you with your tags, and a check. New this
year: Instead of being paid for licenses sold; keep $1.00 per dog license sold. Please fill out completely, especially rabies # and
expiration date. List both PO Box & street address. Be sure to put license # in upper right corner. Note: Senior citizens, 65 &
older, only get their first dog license for $2.00, any additional dog licenses, they pay the same rate as non-seniors.

____ 10. When you receive your DNR money, if your check is a few cents over what was billed, just keep the extra for your local
unit. Please write us a separate check for your DNR. Run a Quick Tax Disbursement & select DNR/PILT instead of Ad Valorem.
Villages do not settle DNR with county – keep check. When you do your Final Quick Tax Distribution, be sure to change the
population back to Ad Valorem.

____ 11. If you have IFT’s and requested Lori to help calculate the report it will come via email in June. Report & payments are
due by July 31 to MI Dept. of Treasury. Use 3865 IFT Voucher when submitting.
____ 12. Keep copies of your settlement report. Only give us documents you do not expect to get back.