HOUSE BILL No. 5711


     February 21, 2002, Introduced by Rep. Patterson and referred to the Committee on House Oversight and Operations.


        A bill to amend 1915 PA 59, entitled

   "An act to provide for the construction, improvement and mainte-
   nance of highways; for the levying, spreading and collecting of
   taxes and of special assessments therefor; to authorize the bor-
   rowing of money and the issuance of bonds under certain restric-
   tions, regulations and limitations; to prescribe the powers and
   duties of certain officers with reference thereto; and to vali-
   date certain proceedings heretofore taken,"

   by amending sections 34, 35, and 67 (MCL 247.434, 247.435, and

   247.467).

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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             Sec. 34.   In case  IF any tax assessed under  the provi-

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        sions of  this act  shall be  IS rejected because of an error in

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        the description of the premises sought to be charged, the  same

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        TAX shall be ordered charged back by the board of supervisors,

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        and  re-assessed  REASSESSED upon the lands in the same manner

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        that unpaid or rejected taxes may be charged back by the  auditor

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        general, and re-assessed  STATE TREASURER AND REASSESSED under


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        the general provisions of law applicable to state, county, and

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        township taxes.

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             Sec. 35.   In case  IF 2 or more parcels of land owned by

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        different persons  shall be  ARE assessed as 1 parcel and the

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        frontage of the different parcels upon the improvement are not

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        relatively the same, THEN UPON DISCOVERY OF THE ERROR the county

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        road commissioners or the state highway commissioner,  when the

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        same is discovered,  or any  one  1 of the several owners, may

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         thereupon  require the county road commissioners or the state

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        highway commissioner to apportion this tax between the  said

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        several parcels, upon the principle of benefits derived.  The

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        county road commissioners or the state highway commissioner shall

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        give the parties in interest 5 days' notice of their hearing, by

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        posting a notice  thereof,  OF THE HEARING in a conspicuous place

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        on each of such premises.  On apportioning the tax as  aforesaid

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        PROVIDED IN THIS SECTION, the county road commissioners or the

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        state highway commissioner shall change their roll  in accordance

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        therewith  ACCORDINGLY, and if any rolls have been delivered to

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        the county or township clerks, or to collecting officers, shall

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        certify  such  THE change to them.  , who  THE COUNTY OR TOWNSHIP

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        CLERK OR OTHER COLLECTING OFFICER shall  forthwith  correct the

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        roll in their hands, and collection shall be made accordingly.

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         Such  THIS change may be made at any time before final decree is

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        taken by the  auditor general of the state,  STATE TREASURER for

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        the sale of  such  THE lands for delinquent taxes.

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             Sec. 67.   No  A tax assessed under this act upon any

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        property or sale  therefor,  OF THE PROPERTY shall NOT be held



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        invalid by any court of this state on account of any irregularity

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        in any assessment, or on account of any tax roll not having been

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        made, or proceeding had within the time required by law, or on

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        account of the property having been assessed without the name of

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        the owner, or in the name of any person other than the owner, or

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        on account of any other irregularity, informality, omission, or

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        want of any matter or form or substance in any proceeding that

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        does not prejudice the property rights of the person whose prop-

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        erty is taxed.  ; and all  ALL proceedings in assessing and levy-

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        ing taxes, and in the sale and conveyance therefor, shall be pre-

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        sumed by all the courts of this state to be legal until the con-

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        trary is affirmatively shown.  All records, statements and cer-

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        tificates  herein  provided for  ,  UNDER THIS ACT shall be prima

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        facie evidence of the facts therein set forth.  The absence of

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        any record of any proceeding or proceedings, or the omission of

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        any mention in any record of any vote or proceeding, or mention

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        of any matter in any statement or certificate that should appear

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        therein under  the provisions of  this act,  shall  DOES not

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        affect the validity of any proceeding, tax, or title thereon,

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         providing  IF the fact that  such  THE vote or proceeding was

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        had or tax authorized is shown by any other record, statement or

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        certificate made evidence by the terms of this act or any other

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        law of this state.   No  A tax or sale of property for any tax

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         ,  shall NOT be rendered or held invalid by showing that any

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        record, statement, affidavit, certificate, paper, or return

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        cannot be found in the proper office.  Unless the contrary is

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        affirmatively shown, the presumption shall be that  such  THE



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        record was made, and that  such  THE certificate, statement,

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        affidavit, paper, or return  ,  was duly made and filed.   Where

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        IF any statement, certificate, or record is required to be made

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        or signed by the county road commissioners,  such  THAT state-

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        ment, certificate, or record may be made and signed by the mem-

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        bers of  said  THE commission, or a majority of them, and it

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         shall  IS not  be  necessary that other members be present when

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        each signs the  same  STATEMENT, CERTIFICATE, OR RECORD.  The

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        provisions of this section shall not be construed to authorize

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        any showing impeaching the validity of any deed executed by the

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         auditor general  STATE TREASURER under  the provisions of  this

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        act, but  such  THE deed shall be held absolute and conclusive as

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        provided in general tax laws of  the  THIS state.































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