HOUSE BILL No. 4375


     February 25, 1997, Introduced by Reps. Schermesser, Kelly, DeHart, Cherry, Scott, Kaza, Varga, Tesanovich, Bodem, Hale, LaForge, McBryde, Hanley, Willard, Profit, Palamara, Harder and Parks and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 57 (MCL 211.57), as amended by 1993 PA 291.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 57.  (1)  When  IF a county treasurer receives from a

 2    township, city, or village treasurer a statement of unpaid taxes,

 3    together with a list of the lands on which the  same  UNPAID

 4    TAXES are delinquent, verified according to law, the county trea-

 5    surer shall enter the  same  UNPAID TAXES at length on the books

 6    in his or her office provided for that purpose.  The treasurer

 7    shall make a statement of all descriptions of land returned as

 8    delinquent for unpaid taxes, except those rejected by him or her,

 9    with the  several  taxes assessed upon those descriptions

10    respectively.  The statement shall be compared by the county

11    clerk with the statement of unpaid taxes filed by the township,


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 1    city, or village treasurer, and if the county clerk finds it to

 2    be a true statement,  thereof,  he or she shall add to  it  THE

 3    STATEMENT a certificate that the county clerk has, upon careful

 4    examination, found  it  THE STATEMENT correct.  The statement, so

 5    made, compared, and certified, shall be considered the return of

 6    delinquent taxes by the county treasurer to the department of

 7    treasury under this act, and shall be completed not later than

 8    THE May 1  next after  IMMEDIATELY FOLLOWING the return to the

 9    county treasurer of the statements of the several township

10    treasurers.  The state treasurer, if considered expedient, may

11    extend for a period not to exceed 30 days the time within which

12    the statement shall be completed.  The state treasurer shall

13    promulgate rules and regulations governing and shall supervise

14    the preparation of the statement.  The statement shall be kept on

15    file in the office of the  several  county  treasurers  TREASURER

16    as  custodians  CUSTODIAN for the state treasurer and shall not

17    be forwarded to the state treasurer.  The county treasurers shall

18    perform the duties with respect to the maintenance and correction

19    of the statement as prescribed by the state treasurer.  The

20     keeping of the  statement takes the place of the records of

21    delinquent taxes in the department of  the state  treasury before

22    sale of  lands  PROPERTY FOR delinquent  for  taxes, as provided

23    in this act.

24         (2) Within 120 days after the county treasurer receives from

25    the township treasurer a statement of unpaid taxes, together with

26    a list of the lands on which the  same  UNPAID TAXES are

27    delinquent, verified according to law, the county treasurer shall



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 1    mail to the persons assessed for those unpaid taxes as well as

 2    the legal owner of the property, if they are not the same party,

 3    a notice that the taxes have been returned to the county trea-

 4    surer as unpaid.  The notice shall state the amount of taxes

 5    unpaid, and penalties, interest, and charges on the taxes, and

 6    shall state that a description of the property assessed is on

 7    file in the office of the county treasurer.

 8         (3) Within 120 days after March 1 of the year following the

 9    return of the delinquent taxes to the county treasurer, the

10    county treasurer shall again mail the notice on all parcels for

11    which the tax is still unpaid.  This subsection does not apply to

12    parcels identified as certified special residential property

13    under section 55a.

14         (4) Any person who wishes at any time to receive notice of

15    the return of taxes on a parcel of property may pay an annual fee

16    not to exceed $5.00 by February 1 to the county treasurer

17     together with a  AND SPECIFY THE parcel identification number

18    and address of the property.  The county treasurer  will then 

19    SHALL notify the person if the property is returned delinquent

20    within that year.

21         (5) The notices required by this section  shall be sent by

22     first class mail, address correction  AND, NOTWITHSTANDING ANY

23    OTHER PROVISION OF THIS ACT, ANY OTHER NOTICE THAT RELATES TO

24    UNPAID OR DELINQUENT TAXES SHALL BE SENT BY CERTIFIED MAIL DELI-

25    VERABLE TO THE ADDRESSEE ONLY, RETURN RECEIPT requested.







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