Dr. Phil Kazanji said he chuckled at a notice from the city that said legal action would be taken against him if he didn't fork over 51 cents in delinquent taxes.

"This is the most ridiculous thing a government agency would do," Kazanji told the Livingston County (Mich.) Daily Press & Argus.

Kazanji added that the city actually lost money by spending $5.21 to mail the certified letter.

Brighton officials said they are required by law to fine delinquent tax payers, regardless of the amount they owe.

"No matter how small, we can't ignore it or waive it," city finance director Dave Gajda said. "It doesn't matter how much we spend to collect (delinquent taxes), we have to collect it."