HOUSE BILL No. 4929


     June 17, 1997, Introduced by Reps. Owen, Wetters, Leland, Mathieu, Griffin, Baade, Goschka, Whyman, Middaugh, Gagliardi, Palamara, Prusi, Schroer, DeHart, Kelly, Curtis, Law and Gubow and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 40 (MCL 211.40), as amended by 1995 PA 143.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 40.  (1) Notwithstanding any provisions in the charter

 2    of any city or village to the contrary, all taxes become a debt

 3    due to the township, city, village, or county from the owner or

 4    person otherwise assessed on the tax day provided for in sections

 5    2 and 13.

 6         (2) The amounts assessed for state, county, CITY, village,

 7    or township taxes on  any interest in  real property  shall 

 8    become a lien on  the  THAT real property on December 1, on a day

 9    provided for by the charter of a city or village, or on the day

10    provided for in section 40a.  The  lein  LIEN for those amounts,




   02668'97                                                 FDD
                                              2

 1    and for all interest and charges on those amounts, shall continue

 2    until paid.

 3         (3) TAXES LEVIED BY THIS STATE OR BY A CITY, COUNTY, VIL-

 4    LAGE, TOWNSHIP, OR OTHER TAXING UNIT ARE CONSIDERED TO BE FOR THE

 5    CALENDAR YEAR IN WHICH THE TAXES ARE LEVIED, REGARDLESS OF WHEN

 6    THE TAXES ARE COLLECTED. Each tax statement and receipt for taxes

 7    on real property sent or given by any county, township, city, or

 8    village treasurer shall contain a printed, stamped, or written

 9    statement setting forth the date of the commencement and ending

10    of the fiscal year of each taxing unit of government during which

11    general taxes included on the tax statement or receipt will

12    defray the costs of governmental services rendered by that local

13    governmental unit.

14         (4) All  personal  taxes levied or assessed ON PERSONAL

15    PROPERTY for state, county, CITY, village, or township taxes are

16    also a first lien, prior, superior, and paramount, on all per-

17    sonal property of the persons assessed on December 1, on a day

18    provided for by the charter of a city or village, or on the day

19    provided for in section 40a.  The lien for those amounts, and for

20    all interest and charges on those amounts, shall continue until

21    paid.  The tax liens take  A TAX LIEN ON PERSONAL PROPERTY TAKES

22    precedence over all other claims, encumbrances, and liens on that

23    personal property, whether created by chattel mortgage, title

24    retaining contract, execution, any final process of a court,

25    attachment, replevin, judgment, or otherwise.  A transfer of per-

26    sonal property assessed for taxes does not divest or destroy the

27    lien,  except where  UNLESS the personal property is actually



   02668'97
                                   3

 1    sold in the regular course of retail trade.  The personal

 2     property taxes  TAXES levied or assessed ON PERSONAL PROPERTY by

 3    any city or village are a first lien, prior, superior, and para-

 4    mount to any other claims, liens, or encumbrances of any kind

 5    upon the personal property assessed as provided in this act, any

 6    provisions in the charter of cities or villages to the contrary

 7    notwithstanding.










































   02668'97          Final page.                            FDD