CITY INCOME TAX COLLECTION H.B. 6232 (H-1): FLOOR ANALYSIS
House Bill 6232 (Substitute H-1 as passed by the House) Sponsor: Representative Donald Gilmer
House Committee: Tax Policy
The bill would amend the State Tax Lien Registration Act, which the bill would rename the “State and City Tax Lien Registration Act”, to include provisions for the recording of notices of liens upon real property subject to a city tax lien. Currently, the Act provides for the recording of notices of liens upon real property subject to a State tax lien.
The bill also specifies that a lien could not be filed under the Act against real or personal property for real or personal property taxes.
MCL 211.681 et al. Legislative Analyst: S. Margules
This bill provides that cities could file liens against delinquent property. City tax collections would increase to the extent liens were successful at collecting city taxes owed.
Date Completed: 12-11-96 Fiscal Analyst: R. Ross
floor\hb6232
This analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent.