Senate Introduced Bill 791























SENATE BILL NO. 791


  November 12, 1997, Introduced by Senators BULLARD, 
       HOFFMAN and CISKY and referred to the Committee on 
       Finance.
     


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending sections 57, 57a, and 58 (MCL 211.57, 211.57a, and

   211.58), section 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  THE treasurer OF A
                       LOCAL TAX COLLECT-

 3    ING UNIT a  statement of unpaid taxes, together with a list
             of

 4     the lands on which the same are  delinquent TAX
                       ROLL, verified

 5    according to law, the county treasurer shall enter the  same
             

 6    DELINQUENT TAX ROLL at length on the books in his or her office

 7    provided for that purpose.  The COUNTY treasurer shall make a

 8     statement  DELINQUENT TAX ROLL of all descriptions
             of  land 

 9    PROPERTY returned as delinquent for unpaid taxes, except those

10    rejected by him or her, with the  several  taxes
             assessed upon


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 1    those descriptions respectively.  The statement shall be

 2     compared by the county clerk with the statement of unpaid
                       taxes

 3     filed by the township, city, or village treasurer, and if
                       the

 4     county clerk finds it to be a true statement thereof, he or
                       she

 5     shall add to it a certificate that the county clerk has,
                       upon

 6     careful examination, found it correct.  The
                        statement, so 

 7    DELINQUENT TAX ROLL, AS made,  compared and certified, shall
             be

 8     considered  IS the return of delinquent taxes by
                       the county trea-

 9    surer  to the department of treasury under this act,
              and shall

10    be completed not later than THE May 1  next after 
             IMMEDIATELY

11    FOLLOWING the return to the county treasurer of the 
             statements 

12    DELINQUENT TAX ROLL of the  several township 
             treasurers OF THE

13    LOCAL TAX COLLECTING UNITS.  The state treasurer, if
             considered

14     expedient, may extend for a period not to exceed 30 days the
                       time

15     within which the statement shall be completed.  The state
                       trea-

16     surer shall promulgate rules and regulations governing and
                       shall

17     supervise the preparation of the statement.  The
                        statement 

18    DELINQUENT TAX ROLL shall be kept on file in the office of the

19     several  county  treasurers 
             TREASURER as  custodians  CUSTODIAN

20    for the state treasurer and shall not be forwarded to the state

21    treasurer.  The county  treasurers  TREASURER shall
             perform the

22    duties with respect to the maintenance and correction of the

23     statement  DELINQUENT TAX ROLL as prescribed by
             the state

24    treasurer.  The  keeping of the statement 
             DELINQUENT TAX ROLL

25    takes the place of the records of delinquent taxes in the depart-

26    ment of  the state  treasury before  sale
             of lands  PROPERTY

27    delinquent for taxes  ,  IS FORFEITED as provided
             in this act.



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

 2    the  township  treasurer OF A LOCAL TAX COLLECTING
             UNIT a

 3     statement of unpaid taxes, together with a list of the
             lands on

 4     which the same are  delinquent  , 
                       TAX ROLL verified according to

 5    law, the county treasurer shall mail to the persons TO WHOM THOSE

 6    UNPAID TAXES ARE assessed  for those unpaid taxes 
             as well as TO

 7    the legal owner of the property, if they are not the same,

 8     party,  a notice that the taxes have been returned
             to the county

 9    treasurer as unpaid.  The notice shall state the amount of taxes

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

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

12    file in the office of the county treasurer.

13         (3) Within  120  180 days after  March
             1 of the year follow-

14     ing the return of the delinquent taxes to  the
                       county treasurer

15    MAILS THE NOTICE UNDER SUBSECTION (2), the county treasurer shall

16    again mail the notice on all parcels OF PROPERTY for which the

17    tax is still unpaid.  This subsection does not apply to parcels

18    identified as certified special residential property under sec-

19    tion 55a.

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

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

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

23     together with a parcel identification number and address of
                       the

24     property.  The county treasurer will then notify the person
                       if

25     the property is returned delinquent within that year.
                       

26         (4)  (5)  The notices required by this section
             shall be sent

27    by first-class mail, address correction requested.



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 1         Sec. 57a.  (1)  It shall be the duty of the auditor
             general

 2     to  THE STATE TREASURER SHALL prescribe uniform
                       practices, forms,

 3    and methods  which  THAT shall be used by the
              several  county

 4    treasurers of this state in carrying out  the provisions of
              this

 5    act.  All proceedings under  the authority of the provisions
             of 

 6    this act shall be conducted  in conformity with 
             UNDER the uni-

 7    form practices prescribed  therefor  by the
              auditor general.  On

 8     the neglect or failure on the part of any  STATE
                       TREASURER.  IF A

 9    county treasurer NEGLECTS OR FAILS to abide by the uniform prac-

10    tices  and  PRESCRIBED OR TO use the uniform forms
             prescribed,

11    the  auditor general  STATE TREASURER may give
             notice in writing

12    to the county clerk and to the COUNTY board of  county

13     supervisors,  COMMISSIONERS or  in lieu of
                       such board  the COUNTY

14    board of  county  auditors in  counties
             having such  A COUNTY

15    THAT HAS A board OF AUDITORS,  which notice shall state
              STATING

16    the facts constituting the alleged neglect or failure.  If 
             such 

17    THE alleged neglect or failure is not corrected within 10 days

18    after  the giving of such  notice IS GIVEN, the
              auditor general

19     shall have complete power and authority, by himself or his
                       deputy

20     or authorized agents, to  STATE TREASURER OR HIS OR
                       HER AUTHO-

21    RIZED AGENT MAY enter the office of  said  THAT
             county treasurer

22    and complete the work in  said  THAT office in
             conformity with

23     such  THE uniform practices  , the
              PRESCRIBED.  THE expenses

24     thereof to  INCURRED SHALL be charged 
             back  to the county  ,

25     which expense  AND shall be paid from the general
                       fund of the

26    county.





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 1         (2)  It shall be the duty of the auditor general within
             

 2    WITHIN 30 days after the final adjournment of the legislature in

 3    every year,  to  THE STATE TREASURER SHALL furnish
              the  ALL

 4    county treasurers IN THIS STATE with instructions  relative
             to 

 5    REGARDING ANY changes made in the tax laws of  the 
             THIS state

 6    with respect to the duties of  the township treasurers and
              A

 7    TREASURER FOR A LOCAL TAX COLLECTING UNIT OR county 
             treasurers 

 8    TREASURER in connection with the collection of taxes.  It
             shall

 9     be the duty of the several county treasurers within
                        WITHIN 7

10    days after the receipt of  such  THOSE
             instructions,  to  A

11    COUNTY TREASURER SHALL forward a copy  thereof  OF
             THE

12    INSTRUCTIONS to  each township  THE treasurer FOR
             EACH LOCAL TAX

13    COLLECTING UNIT in his OR HER respective county.  Such
              THE

14    instructions shall contain all changes made since the 
             filing of

15     the  previous instructions WERE PROVIDED. 
                       In case of the fur-

16     nishing of the first instructions to county treasurers under
                       the

17     provisions of this section, all changes of tax collection
                       proce-

18     dure as well as instructions with respect to tax collection
                       pro-

19     cedures shall be furnished. 

20         Sec. 58.  (1) After  the return of lands 
             PROPERTY IS

21    RETURNED for unpaid taxes,  the  A county treasurer
              is autho-

22     rized to  MAY receive  , under like
                       provisions as in section 53

23     of this act, the amounts of  ANY OF the 
                       several  taxes  or any

24     of them  due,  and the board of supervisors
                       in each county may

25     authorize notice to be given to all delinquent taxpayers so
                       far

26     as known:  Provided, That neither taxes nor special
                       assessments

27     which are  AS PROVIDED IN SECTION 53.



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 1         (2) A TAX OR SPECIAL ASSESSMENT THAT IS delinquent  may
             

 2    SHALL NOT be paid under protest to the county treasurer.

 3         (3) The county treasurer shall issue duplicate receipts for

 4    all  such  taxes received.  by him, which
             shall be accounted for

 5     by the county clerk, or by the board of auditors in counties

 6     having such boards, 1 of such  ONE OF THE duplicate
                       receipts

 7    shall be delivered to the person paying the taxes, and 1 SHALL BE

 8    filed in the office of the county treasurer, which receipt shall

 9    be available to the county clerk or COUNTY board of  county
             

10    auditors in  counties having such boards  A COUNTY
             WITH A BOARD

11    OF AUDITORS for abstracting and accounting purposes.  All

12    receipts issued under  the provisions of  this
              section 

13    SUBSECTION shall be consecutively numbered.  by the printer
             and

14     by such printer delivered to the county clerk who shall
                       account

15     for same.  At the time the printer delivers the same to the

16     county clerk, said printer shall notify the auditor general
                       of

17     such delivery, specifying the quantity and numbers of such

18     receipts:  Provided, That except when 

19         (4) IF the final installment of  the  A
             DELINQUENT tax is

20    paid, the county treasurer shall not issue a receipt for a pay-

21    ment of less than $1.00 and any tax or installment  then
             sought 

22    to be paid in an amount less than $1.00 shall not be discharged

23    or considered paid unless  the sum of  $1.00 is
             paid, and the

24    difference between the amount of the tax  paid  DUE
             and  said

25     $1.00 shall be  THE $1.00 PAID IS deemed to be a
                       part payment of

26    the cost of issuing  such  receipts and shall be
             credited to the

27    general fund of the county.  :  Provided further, That in
             the



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 1    case of payments by the same taxpayer as  IF A
             TAXPAYER IS PAYING

 2    TAXES ON MORE THAN 1 PARCEL OF PROPERTY, AS many descriptions

 3    shall be included in 1 receipt as will be sufficient to make a

 4    payment of $1.00  ,  OR as near TO $1.00 as
             POSSIBLE.  may be:

 5     Provided further, That when payment of the taxes on any
                       parcel or

 6     description of land or on any undivided share thereof is
                       made to

 7     any county treasurer, said treasurer shall place or cause to
                       be

 8     placed upon the face of the receipt or redemption
                       certificate,

 9     the following certificate:  "I hereby certify that
                       application

10     was made to pay all taxes and special assessments due and
                       payable

11     at this office on the description shown in this receipt
                       except

12     for the years and items as follows:

13                           (Signed) ......................... 
                       Treas."

14          Every such receipt shall be deemed to include the
                       foregoing

15     certificate, and unless otherwise noted thereon, shall be
                       con-

16     strued as an application to pay all taxes and special
                       assessments

17     assessed against the property described therein and then due
                       and

18     payable at the office of the treasurer issuing such receipt.

19     Future installments of special assessments and future
                       install-

20     ments of taxes payable under the provisions of Act No.  126
                       of

21     the Public Acts of 1933, as amended, shall not be considered
                       as

22     being then due and payable. 

23         Enacting section 1.  This amendatory act does not take

24    effect unless all of the following bills of the 89th Legislature

25    are enacted into law:

26         (a)                          House Bill No. 5354.         

27                    



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 1         (b)                          House Bill No. 5353.         

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