HOUSE BILL No. 4472


     March 11, 1997, Introduced by Rep. Profit and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 47 (MCL 211.47), as amended by 1994 PA 253.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 47.  (1) If a person, firm, or corporation  neglects or

 2     refuses to  DOES NOT pay a tax on property assessed to that

 3    person, firm, or corporation, the  township or city  treasurer  ,

 4     as the case may be, shall,  OF THE LOCAL TAX COLLECTING UNIT or,

 5    for the state education tax levied under the state education tax

 6    act,  Act No. 331 of the Public Acts of 1993, being sections

 7     211.901 to 211.906 of the Michigan Compiled Laws  1993 PA 331,

 8    MCL 211.901 TO 211.906, the state treasurer  may also,  SHALL

 9    collect the tax by seizing the personal property of that person,

10    firm, or corporation in this state  ,  in an amount sufficient to

11    pay the tax,  the  fees, and  the  charges DUE, for subsequent


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 1    sale of the property.  , and no  NO property is exempt FROM

 2    SEIZURE AND SALE UNDER THIS SECTION.  The  treasurer may sell

 3     the  property seized  , in an amount sufficient to pay the taxes

 4     and all charges,  MAY BE SOLD at public auction  in the place 

 5    where seized or in the  township or city of which he or she is

 6     treasurer  LOCAL TAX COLLECTING UNIT or, for the state

 7     treasurer  EDUCATION TAX, anywhere in  the  THIS state.  The

 8    treasurer CONDUCTING THE SALE shall give public notice of the

 9    auction at least 5 days before the sale by posting written or

10    printed notices in 3 public places in the township, village, or

11    city where the sale is to be made.  The sale may be adjourned

12    from time to time if the treasurer CONDUCTING THE SALE considers

13    it necessary.  If  the  property is seized and advertised,  the 

14    A sale may take place at any time within 6 days after the expira-

15    tion of the warrant of sale.  If  it is necessary to sell  THE

16    TREASURER OF THE LOCAL TAX COLLECTING UNIT SELLS personal prop-

17    erty that brings more than the amount of taxes, FEES, and charges

18    DUE, the balance shall be returned to the person, firm, or corpo-

19    ration from whose possession the property was taken.  However,

20     if  IF the state  seizes and  TREASURER sells PERSONAL property

21     and the sale  THAT brings more than the amount of the state edu-

22    cation tax, FEES, and charges due, the state TREASURER shall dis-

23    tribute the balance on a pro rata basis to any other local taxing

24    units to which delinquent personal property taxes on that

25    PERSONAL property remain unpaid.  If the PERSONAL property  so 

26    seized cannot be sold for want of bidders,  and  in that case





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 1    only, the treasurer CONDUCTING THE SALE shall return a statement

 2    of that fact and the tax shall be returned as unpaid.

 3         (2) Notwithstanding or in lieu of subsection (1), the

 4     township or city  treasurer  , in the name of the township, vil-

 5     lage, or city,  OF THE LOCAL TAX COLLECTING UNIT IN THE NAME OF

 6    THE LOCAL TAX COLLECTING UNIT or the state treasurer in the name

 7    of the state may sue the person, firm, or corporation to whom the

 8    tax is assessed and garnishee any debtor or debtors of that

 9    person, firm, or corporation.  The tax roll  shall be  IS prima

10    facie evidence of the debt  sought  to be recovered.  IF THE

11    TREASURER OF THE LOCAL TAX COLLECTING UNIT OR THE STATE TREASURER

12    SUES TO COLLECT THE TAX, THE OWNER OF THE PROPERTY ASSESSED IS

13    LIABLE FOR ANY REASONABLE ATTORNEY'S OR COLLECTION FEES INCURRED

14    AND THAT AMOUNT SHALL BE ADDED TO THE TAX ASSESSMENT DUE.

15         (3) If a person, firm, or corporation having possession of

16    the personal property of any other person, firm, or corporation

17    is assessed for that PERSONAL property and is obliged to pay the

18    taxes on  the  THAT PERSONAL property, the person, firm, or cor-

19    poration paying the taxes may recover THE MONEY PAID WITH APPLI-

20    CABLE INTEREST in a civil action from the person, firm, or corpo-

21    ration for whose benefit the taxes were paid.  , the money paid

22     with the applicable interest. 













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