HOUSE BILL No. 5722


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


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending sections 35, 41, 57a, 58, 62, 63, 64, 66, 67, 70, 73,

   73a, 73b, 75, 83, 85, 86, 87, 88, 90, 95, 96, 97, 98, 98a, 99,

   101, 102, 103, 105, 113, 121, 122, 127b, 130, 135, 138, 139, and

   144 (MCL 211.35, 211.41, 211.57a, 211.58, 211.62, 211.63, 211.64,

   211.66, 211.67, 211.70, 211.73, 211.73a, 211.73b, 211.75, 211.83,

   211.85, 211.86, 211.87, 211.88, 211.90, 211.95, 211.96, 211.97,

   211.98, 211.98a, 211.99, 211.101, 211.102, 211.103, 211.105,

   211.113, 211.121, 211.122, 211.127b, 211.130, 211.135, 211.138,

   211.139, and 211.144).

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1
             Sec. 35.  On or before the first day of September in each

 2
        year, the  auditor general  STATE TREASURER shall make and record

 3
        in his OR HER office a statement showing the taxes to be raised


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 1
        for state purposes that year, referring to the law on which each

 2
        tax is based, and the total amount of  such  THE taxes.  The

 3
        state tax he OR SHE shall apportion among the several counties in

 4
        proportion to the valuation of the taxable property  therein  IN

 5
        EACH COUNTY as determined by the last preceding state board of

 6
        equalization, and shall before the October session of the board

 7
        of supervisors in each year make out and transmit to the clerk of

 8
        each county a statement of the amount of  such  THE taxes  so

 9
        apportioned to  such  THAT county.   He  THE STATE TREASURER

10
        shall also, in a separate item of  said  THE statement, set forth

11
        the amount of indebtedness of  such  THE county to the state

12
        remaining unpaid at the time  such  THE statement is made, as

13
        shown by the statement of the account between the county and

14
         the  THIS state made by the  auditor general  STATE TREASURER on

15
        the first day of July  next previous to such  AFTER THE

16
        apportionment, which amount shall be apportioned by the board of

17
        supervisors of the proper county at the same time as state taxes

18
        contained in  said  THE apportionment of the  auditor general

19
        STATE TREASURER, and shall be levied in the same manner as and

20
        become a portion of the county taxes for the same year, unless

21
        the  said  indebtedness  shall have been  IS paid to the state

22
        before October first.  :  Provided, That such  THE portion

23
         thereof  OF THE TAXES, if any,  as  THAT should be assessed to a

24
        particular township, shall be apportioned to and assessed upon

25
         such  THE township, ward, or city.

26
             Sec. 41.  Before the supervisor or assessing officer  shall

27
        deliver such  DELIVERS THE roll to the township treasurer or city



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 1
        collector, he OR SHE shall carefully foot the several columns of

 2
        valuation and taxes, and make a detailed statement,  thereof,

 3
        which he OR SHE shall give the clerk of his OR HER township or

 4
        city, and  said  THE clerk shall immediately charge the amount of

 5
        taxes to the township treasurer or city collector.  The clerk of

 6
        each city and incorporated village shall report to the clerk of

 7
        their respective counties all taxes levied in their respective

 8
        cities or villages, and not included in the general tax levy, on

 9
        or before the first day of October in each year.  The county

10
        clerk shall, within 30 days after the close of the annual session

11
        of the board of supervisors in October in each year, forward to

12
        the  auditor general  STATE TREASURER, to be filed in his OR HER

13
        office, a statement showing the aggregate valuation of all prop-

14
        erty as assessed in each assessing precinct within the county

15
        during the current year.   He  THE STATE TREASURER shall include

16
        in  such  THE statement a detail of all taxes to be raised in the

17
        county for  such  THAT year  ; also  AND the amount of taxes not

18
        included in the general tax levy, reported to him OR HER by the

19
        several city and village clerks as  above  provided IN THIS

20
        SECTION.

21
             Sec. 57a.  (1) It  shall be  IS the duty of the  auditor

22
        general  STATE TREASURER to prescribe uniform practices, forms,

23
        and methods  which  THAT shall be used by the several county

24
        treasurers of this state in carrying out  the provisions of  this

25
        act.  All proceedings under the authority of  the provisions of

26
        this act shall be conducted in conformity with the uniform

27
        practices prescribed  therefor  by the  auditor general  STATE



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 1
        TREASURER.  On the neglect or failure on the part of any county

 2
        treasurer to abide by the uniform practices and use the uniform

 3
        forms prescribed, the  auditor general  STATE TREASURER may give

 4
        notice in writing to the county clerk and to the  board of

 5
        county  supervisors  BOARD OF COMMISSIONERS, or in lieu of  such

 6
        THE board OF COMMISSIONERS, the board of county auditors in coun-

 7
        ties having  such  A COUNTY board OF AUDITORS, which notice shall

 8
        state the facts constituting the alleged neglect or failure.  If

 9
         such  THE alleged neglect or failure is not corrected within 10

10
        days after  the  giving  of such  THE notice, the 
    auditor

11
        general  STATE TREASURER shall have complete power and authority,

12
        by himself OR HERSELF or his OR HER deputy or authorized agents,

13
        to enter the office of  said  THE county treasurer and complete

14
        the work in  said  THE office in conformity with  such  THE uni-

15
        form practices, the expenses  thereof  OF THAT WORK to be charged

16
        back to the county, which expense shall be paid from the general

17
        fund of the county.

18
             (2)  It shall be the duty of the auditor general  THE STATE

19
        TREASURER SHALL, within 30 days after the final adjournment of

20
        the legislature in every year,  to  furnish the county treasurers

21
        with instructions relative to changes made in the tax laws of

22
         the  THIS state with respect to the duties of the township trea-

23
        surers and county treasurers in connection with the collection of

24
        taxes.   It shall be the duty of the  THE several county treasur-

25
        ers SHALL, within 7 days after the receipt of  such  THOSE

26
        instructions,  to  forward a copy  thereof  OF THE INSTRUCTIONS

27
        to each township treasurer in his OR HER respective county.



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 1
         Such  THE instructions shall contain all changes made since the

 2
        filing of the previous instructions.  In case of the furnishing

 3
        of the first instructions to county treasurers under the provi-

 4
        sions of this section, all changes of tax collection procedure as

 5
        well as instructions with respect to tax collection procedures

 6
        shall be furnished.

 7
             Sec. 58.  After the return of lands for unpaid taxes, the

 8
        county treasurer is authorized to receive, under like provisions

 9
        as in section 53,  of this act,  the amounts of the several taxes

10
        or any of them due, and the board of  supervisors  COMMISSIONERS

11
        in each county may authorize notice to be given to all delinquent

12
        taxpayers so far as known.  :  Provided, That neither  NEITHER

13
        taxes nor special assessments  which  THAT are delinquent may be

14
        paid under protest to the county treasurer.  The county treasurer

15
        shall issue duplicate receipts for all  such  THE taxes received

16
        by him OR HER, which shall be accounted for by the county clerk,

17
        or by the board of auditors in counties having  such boards  A

18
        BOARD OF AUDITORS, 1 of  such  THE duplicate receipts shall be

19
        delivered to the person paying the taxes, and 1 filed in the

20
        office of the county treasurer, which receipt shall be available

21
        to the county clerk or board of county auditors in counties

22
        having  such boards  A BOARD OF AUDITORS for abstracting and

23
        accounting purposes.  All receipts issued under the provisions of

24
        this section shall be consecutively numbered by the printer and

25
        by  such  THE printer delivered to the county clerk who shall

26
        account for  same  THE RECEIPTS.  At the time the printer

27
        delivers the  same  RECEIPTS to the county clerk,  said  THE



   05728'01                                   6

 1
        printer shall notify the  auditor general  STATE TREASURER of

 2
         such  THE delivery, specifying the quantity and numbers of

 3
         such  THE receipts.  :  Provided, That except  EXCEPT when the

 4
        final installment of the tax is paid, the county treasurer shall

 5
        not issue a receipt for a payment of less than $1.00 and any tax

 6
        or installment then sought to be paid in an amount less than

 7
        $1.00 shall not be discharged or considered paid unless the sum

 8
        of $1.00 is paid, and the difference between the amount of the

 9
        tax paid and  said  $1.00 shall be  deemed  CONSIDERED to be a

10
        part payment of the cost of issuing  such  THE receipts and shall

11
        be credited to the general fund of the county.  :  Provided fur-

12
        ther, That in  IN the case of payments by the same taxpayer as

13
        many descriptions shall be included in 1 receipt as will be suf-

14
        ficient to make a payment of $1.00.  , as near as may be:

15
        Provided further, That when  WHEN payment of the taxes on any

16
        parcel or description of land or on any undivided share  thereof

17
        OF LAND is made to any county treasurer,  said  THE treasurer

18
        shall place or cause to be placed upon the face of the receipt or

19
        redemption certificate, the following certificate:  "I hereby

20
        certify that application was made to pay all taxes and special

21
        assessments due and payable at this office on the description

22
        shown in this receipt except for the years and items as follows:

23
                              (Signed) .........................  Treas."

24
             Every  such  receipt shall be deemed to include the forego-

25
        ing certificate, and unless otherwise noted  thereon  ON THE

26
        CERTIFICATE, shall be construed as an application to pay all

27
        taxes and special assessments assessed against the property



   05728'01                                   7

 1
        described  therein  ON THE CERTIFICATE and then due and payable

 2
        at the office of the treasurer issuing  such  THE receipt.

 3
        Future installments of special assessments  and future install-

 4
        ments of taxes payable under the provisions of Act No. 126 of the

 5
        Public Acts of 1933, as amended,  shall not be considered as

 6
        being then due and payable.

 7
             Sec. 62.   It shall be the duty of the county clerk, on the

 8
        filing of the said  IF A PETITION IS FILED, THE COUNTY CLERK

 9
        SHALL PRESENT THE petition  , to at once present the same  to the

10
        circuit  judge  COURT of the county in which  said  THE delin-

11
        quent tax  lands are  PROPERTY IS situated, and  it shall be  the

12
         duty of said  circuit  judge to make  COURT SHALL ENTER an order

13
         in the form herein  AS prescribed  , which order, when so made

14
        and signed by the circuit judge,  IN THIS SECTION.  THE COUNTY

15
        CLERK shall  be countersigned by the county clerk as register in

16
        chancery  COUNTERSIGN THE ORDER,  and recorded by him  RECORD THE

17
        ORDER in the proper books of his OR HER office, and  thereupon it

18
        shall be the duty of said county clerk to immediately make a true

19
        copy of said order, and  transmit  the same  A TRUE COPY OF THE

20
        ORDER to the  auditor general  STATE TREASURER.   Said  THE order

21
        shall be substantially in the following form:

22
        

23
        STATE OF MICHIGAN,          )

24
                                    ) ss.

25
          County of ................)

26
             The circuit court for the county of ...............  .  in

27
        chancery.



   05728'01                                   8

 1
             In the matter of the petition of ................,  auditor

 2
        general  STATE TREASURER of the state of Michigan, for and in

 3
        behalf of  said  THIS state, for the sale of certain  lands

 4
        PROPERTY for taxes assessed  thereon  ON THAT PROPERTY:  On read-

 5
        ing and filing the petition of the  auditor general  STATE

 6
        TREASURER of the state of Michigan  , praying for  REQUESTING a

 7
         decree  JUDGMENT in favor of the state of Michigan  ,  against

 8
        each parcel of land   therein   described IN THE PETITION, for

 9
        the amounts  therein  specified IN THE PETITION THAT ARE, claimed

10
        to be due for taxes, interest, and charges on each  such  parcel

11
        of  land  PROPERTY, and that  such lands  THE PROPERTY be sold

12
        for the amounts  so  claimed by the state of Michigan.  It is

13
        ordered that  said  THE petition will be brought on for hearing

14
        and decree at the ..........  term of this court, to be held at

15
        ................, in the county of .........., state of Michigan,

16
        on the .........  day of ..........   A.D.  18....,  20...., at

17
        the opening of the court on that day, and that all persons inter-

18
        ested in  such lands  THAT PROPERTY or any part  thereof,  OF

19
        THAT PROPERTY desiring to contest the lien claimed  thereon  ON

20
        THAT PROPERTY by the state of Michigan  ,  for  such  THE taxes,

21
        interest, and charges CLAIMED, or any part  thereof  OF THE

22
        TAXES, INTEREST, AND CHARGES CLAIMED, shall appear in  said  THIS

23
        court, and file with the clerk  thereof, acting as register in

24
        chancery,  OF THIS COURT their objections  thereto  TO THE LIEN,

25
        on or before the first day of the term of this court,  above

26
        mentioned,  and that in default  thereof  the  same
     LIEN will be

27
         taken as confessed and a decree will be taken  GRANTED and



   05728'01                                   9

 1
        JUDGMENT entered as  prayed for  REQUESTED in  said  petition.

 2
        And it is further ordered that in pursuance of  said decree  THE

 3
        JUDGMENT the  lands  PROPERTY described in  said  THE petition

 4
        for which a  decree  JUDGMENT of sale  shall be  IS made, will be

 5
        sold for the  several taxed  TAXES, interest, and charges

 6
         thereon  ON THE PROPERTY as determined by  such decree  THE

 7
        JUDGMENT, on the first Tuesday in May  thereafter,  AFTER THE

 8
        JUDGMENT IS ENTERED, beginning at 10 o'clock a.m.   , on said

 9
        day, or on the day or days subsequent thereto, as may be neces-

10
        sary to complete the sale of said lands and of each and every

11
        parcel thereof,  THE SALE SHALL BE HELD at the office of the

12
        county treasurer, or at  such  ANOTHER convenient place  as shall

13
        be  selected by  him  THE COUNTY TREASURER at the county seat of

14
        the county of ..............., state of Michigan.  ; and that

15
        the  THE sale  then and there made will  SHALL be a public sale,

16
        and each parcel described in the  decree  JUDGMENT shall be sepa-

17
        rately  exposed for sale  SOLD for the total taxes, interest, and

18
        charges.  , and the  THE sale shall be made to the person paying

19
        the full amount charged against  such  A parcel, and accepting a

20
        conveyance of the smallest undivided fee simple interest.

21
         therein; or, if  IF no person will pay the taxes and charges and

22
        take a conveyance of less than the entire  thereof  FEE SIMPLE

23
        INTEREST, then the whole parcel shall be offered and sold.  If

24
        any parcel  of land  cannot be sold for taxes, interest, and

25
        charges,  such  THE parcel shall be passed over  for the time

26
        being,  and  shall, on the succeeding day, or before the close of

27
        the sale, be  reoffered  , and if, on such second offer, or



   05728'01                                  10

 1
        during such sale, the same  FOR SALE.  IF THE PARCEL cannot be

 2
        sold for the  amount aforesaid  TAXES, INTEREST, AND CHARGES, the

 3
        county treasurer shall bid off the  same  PARCEL in the name of

 4
        the state.

 5
             Witness the Hon.  .................., circuit judge, and the

 6
        seal of  said  THE (circuit) court of .........  county, this

 7
        ......  day of .........   A.D.  18....  20....  .

 8
        



 9
                                       ..................................



10
                                                           Circuit Judge.

11
        Countersigned,



12
                                     ....................................



13
                                                                Register.

14
             Sec. 63.  (1) The  newspapers  STATE TREASURER SHALL DESIG-

15
        NATE A NEWSPAPER in which  such  AN order and petition are to be

16
        published  shall be designated by the auditor general  on or

17
        before September 1 in each year.  , and not afterwards, unless

18
        IF the publisher of the DESIGNATED newspaper  so designated shall

19
        fail  FAILS to accept  such  THE designation within 15 days after

20
        the  same  DESIGNATION is made  ,  or  shall refuse or
    neglect

21
        REFUSES OR NEGLECTS to publish and print  such  THE order and

22
        petition, or,  unless, from  FOR any other cause,  such  THE

23
        publication  shall become  BECOMES impracticable,  ; in which



   05728'01                                  11

 1
        case  the  auditor general  STATE TREASURER shall designate some

 2
        other newspaper  for that purpose  before the time limited for

 3
        commencing publication.

 4
             (2) In counties  where  IN WHICH 1 or more regularly estab-

 5
        lished newspapers have been printed, published, and circulated

 6
        more than 1 year  prior to such  BEFORE THE designation, 1 of

 7
         such  THOSE newspapers shall be designated for the publication

 8
         herein  required UNDER SUBSECTION (1).

 9
             (3) The  auditor general  STATE TREASURER shall also cause

10
        to be carried in not  to exceed  MORE THAN 10 newspapers in each

11
        county a notice advising the public of the tax sale advertising.

12
        The newspapers shall be designated by the  auditor general  STATE

    13  TREASURER, and the notice  referred to  shall be carried once in

14
        each of the newspapers designated on a date selected by the

15
         auditor general and  STATE TREASURER.  THE NOTICE shall contain

16
        the name of the newspaper in the county  which has been  desig-

17
        nated to print the order and petition and description of  lands

18
        PROPERTY advertised.

19
             Sec. 64.  (1)  In case there is no paper  IF A NEWSPAPER IS

20
        NOT published in  such  A county IN WHICH DELINQUENT TAX PROPERTY

21
        IS LOCATED, or if  from any cause no paper can  A NEWSPAPER

22
        CANNOT be secured  in any county  to publish  such  AN order and

23
        petition IN THAT COUNTY, the  auditor general  STATE TREASURER

24
        shall cause  such  THE order and petition containing the list of

25
         lands  PROPERTY delinquent for taxes to be printed in proper

26
        form for general distribution, and shall  furnish  PROVIDE the

27
        county treasurer with  such number of the same as may be



   05728'01                                  12

 1
        necessary  ENOUGH COPIES to  furnish  PROVIDE each voter at the

 2
        last general election in  said  THE county with 1 copy.  , and

 3
        such

 4
             (2) THE county treasurer shall distribute the order and

 5
        petition in such A manner that copies  thereof  may  SHALL become

 6
        public in every  township  LOCAL TAX COLLECTING UNIT in  said

 7
        THE county, and shall post or cause to be posted 3 copies in 3

 8
        public places in each  township, and  LOCAL TAX COLLECTING UNIT.

 9
             (3) THE COUNTY TREASURER shall file AN affidavit of the

10
        posting and distribution of the  same  ORDER AND PETITION in the

11
        usual form in the office of  said  THE county treasurer and of

12
        the  auditor general  STATE TREASURER.

13
             Sec. 66.  (1) The  auditor general  STATE TREASURER shall

14
        cause a copy of the order and a copy of the petition to be pub-

15
        lished once  in  each week for 3 consecutive weeks  preceding

16
        BEFORE the time fixed for the hearing  thereof  ON THE PETITION,

17
        in  some regularly established  A newspaper PUBLISHED in the

18
        county  where such  IN WHICH THE petition is filed  , to be

19
        selected by the  auditor general  STATE TREASURER.

20
             (2) The order and petition shall  both  be published in the

21
        same newspaper, the order immediately preceding the petition.  :

22
        Provided, In such  THE petition  it  shall  be sufficient
    to

23
        print against each parcel  STATE the years for which delinquent

24
        TAXES ARE DUE and the total AMOUNT of taxes, interest, and

25
        charges due  in said years  FOR EACH PARCEL.

26
             (3) The cost of  such publication  PUBLISHING THE ORDER AND

27
        PETITION shall be paid by  the  THIS state.



   05728'01                                  13

 1
             (4) The proprietor of  such  THE newspaper IN WHICH THE

 2
        ORDER AND PETITION ARE PUBLISHED shall furnish the proper county

 3
        treasurer  ,  WITH not  to exceed 300  MORE THAN 400 copies of

 4
         such  EACH publication, 10  such  copies to each  city
    and vil-

 5
        lage clerk and township supervisor  LOCAL TAX COLLECTING UNIT,

 6
        and 2  such  copies to the  auditor general, and the auditor

 7
        general  STATE TREASURER.

 8
             (5) THE STATE TREASURER and county treasurer shall carefully

 9
        examine the notices published and  see that  DETERMINE IF they

10
        are correct.

11
             (6) The term 3 consecutive weeks means 3 publications IN 3

12
        SUCCESSIVE WEEKS and the dates of the publications shall be spec-

13
        ified by the  auditor general  STATE TREASURER.   Any

14
             (7) A person familiar with the facts may make an affidavit

15
        as to the publication required.

16
             (8) The  auditor general  STATE TREASURER shall not pay for

17
         any such  THE publication  until  UNLESS satisfied that 
    it  THE

18
        PUBLICATION has been made according to law.

19
             (9) The publication of the order and petition  aforesaid

20
        shall be  IS equivalent to a personal service of notice OF THE

21
        FILING OF THE PETITION on all persons who are interested in the

22
         lands  PROPERTY specified in  such  THE petition, of 
    the filing

23
        thereof, of  all proceedings  thereon  ON THE PETITION, and on

24
        the sale of the  lands  PROPERTY under the  decree  JUDGMENT, and

25
         shall give  GIVES the court jurisdiction to hear  such  THE

26
        petition, determine all questions arising  thereon  ON THE

27
        PETITION, and to  decree  ENTER a JUDGMENT ORDERING THE sale of



   05728'01                                  14

 1
         such lands  THE PROPERTY for the payment of all taxes, interest,

 2
        and charges  thereon  ON THE PROPERTY.

 3
             (10) The circuit court  in chancery shall have  HAS juris-

 4
        diction to hear, try, and determine the matters alleged in  such

 5
        THE petition, even though the amount involved  therein be  IN THE

 6
        PETITION IS less than $100.00.   It shall be the duty of the

 7
             (11) THE prosecuting attorney  to  SHALL prosecute all

 8
         such  proceedings UNDER THIS SECTION on the part of  the  THIS

 9
        state.  If  he shall refuse, neglect or be unable to do so  THE

10
        PROSECUTING ATTORNEY DOES NOT PROSECUTE A PROCEEDING UNDER THIS

11
        SECTION, the court shall appoint  some  ANOTHER competent person

12
        to take charge of and prosecute the  same  PROCEEDING, who shall

13
        be paid by the county.  The COUNTY board of  supervisors

14
        COMMISSIONERS may employ  some  A competent person to prosecute

15
         such  OR TO ASSIST IN THE PROSECUTION OF proceedings  or assist

16
        therein.  Proof of  UNDER THIS SECTION.

17
             (12) AN AFFIDAVIT ATTESTING TO the publication of the order

18
        and petition  herein  required UNDER THIS SECTION shall be filed

19
        in both the office of the county clerk and  auditor general

20
        STATE TREASURER before any final order is  made  ENTERED.  Proof

21
        of the filing of  such  AN affidavit of publication in the office

22
        of the  auditor general  STATE TREASURER may be made by affidavit

23
        of the  auditor general,  STATE TREASURER or his OR HER deputy.

24
         Any

25
             (13) A person  having any  WITH AN interest in the  lands

26
        PROPERTY or any portion  thereof  OF THE PROPERTY included or

27
        referred to in  said  THE petition  desiring  WHO DESIRES to



   05728'01                                  15

 1
        contest the validity of any tax shall file  in writing his

 2
        WRITTEN objections  thereto  with the clerk of the county in

 3
        which  said lands are  THE PROPERTY IS advertised for sale and

 4
        serve a copy  thereof  OF THE OBJECTIONS on the prosecuting

 5
        attorney of the county,  and the auditor general  THE STATE

 6
        TREASURER, and the county,  city, village, township  LOCAL TAX

 7
        COLLECTING UNIT, and school district IN WHICH THE PROPERTY IS

 8
        LOCATED,  the validity of the taxes of which are contested,  and

 9
        SHALL file proof of  such  service on or before the day fixed in

10
         said  THE notice for the hearing of  such  THE petition.
     , and

11
        A PERSON shall not  be allowed to  make any objections not

12
         therein  specified IN WRITTEN OBJECTIONS FILED UNDER THIS

13
        SECTION.   Hearing  A HEARING upon  such  objections FILED UNDER

14
        THIS SUBSECTION shall not be held until  such  service  has been

15
        IS made and  due  proof  thereof  OF SERVICE IS filed.

16
             (14) If on the day fixed in  such  THE notice for the hear-

17
        ing  of such  ON THE petition or on the day following that day,

18
         it shall be made to appear to  the court DETERMINES that any

19
        person has been prevented from filing  his  objections to any tax

20
        without any fault on his OR HER part,  such further time  THE

21
        COURT may  be granted  GRANT ADDITIONAL TIME for that purpose,

22
         as may seem proper,  not  exceeding  TO EXCEED 5 days.  The

23
        court shall give precedence to the hearing of  such  A petition

24
        over all other business, shall examine, consider, and determine

25
        the matters  therein  stated IN THE PETITION and ANY objections

26
        made  ,  in a summary manner without other pleadings, and  make





   05728'01                                  16

 1
        TO ENTER A final  decree thereon as the right of the case may be

 2
        JUDGMENT ON THE PETITION.

 3
             (15) The taxes specified in the petition  shall be  ARE pre-

 4
        sumed to be legal and a  decree  JUDGMENT FOR THOSE TAXES SHALL

 5
        be made  therefor  unless  the contrary is proved  THE TAXES ARE

 6
        SHOWN TO BE IMPROPER.  Evidence shall be taken in open court.

 7
        All oral testimony shall, at the request of any person inter-

 8
        ested, be written down and filed.  The court may make  such

 9
        orders from time to time as may be  ANY ORDER necessary to facil-

10
        itate the proceedings.  , and  THE COURT shall decide all ques-

11
        tions as to the admissibility of evidence, and  the decisions so

12
        made shall be  THAT DECISION IS final and not subject to review

13
        or appeal.

14
             (16) If the  lands  PROPERTY of 2 or more persons  have  HAS

15
        been assessed together, the court may, if practicable, separate

16
        the  same  ASSESSMENTS and apportion to each parcel  its  THE

17
        just proportion of the taxes, interest, and charges.  If any tax

18
         shall be  IS found illegal,  such  THAT part shall be set aside

19
        and the remaining tax  shall be decreed  IS valid.  The total

20
        amount of taxes, interest, and charges  , as  fixed by the court

21
         ,  shall be entered by the register of the court opposite each

22
        parcel of  land  PROPERTY in the column of  said  THE record

23
        under the heading "amount  decreed  OF JUDGMENT against  lands

24
        PROPERTY."  If the court  shall make  MAKES any order setting

25
        aside the taxes on any parcel of  land  PROPERTY, or any part

26
         thereof  OF THE TAXES, or any special order relating to any

27
         particular  parcel of  land  PROPERTY, or taxes  thereon
     ON ANY



   05728'01                                  17

 1
        PARCEL OF PROPERTY, a brief entry of  such  THAT order shall be

 2
         made upon said records  ENTERED opposite  such land  THAT

 3
        PROPERTY or tax.  , which  THE SPECIAL ORDER shall be signed by

 4
        the judge of the court, either by his OR HER full name or ini-

 5
        tials, and  such  THAT entry  shall have  HAS the same effect as

 6
        if made and entered as a part of a final  decree  JUDGMENT.

 7
             (17) At least 10 days  prior to  BEFORE the time fixed for

 8
        the sale of  such lands  THE PROPERTY, the court shall  make

 9
        ENTER a final  decree  JUDGMENT in favor of  the  THIS state
     of

10
        Michigan  for the payment of  such  ALL VALID taxes, interest,

11
        and charges,  as shall be valid, and  SHALL determine the total

12
        amount  thereof  chargeable against each parcel of  land

13
        PROPERTY, and shall order  and decree  that unless  such  payment

14
         be  IS made,  such several parcels of land  THE PROPERTY, or

15
         so  AS much of  each  THE PROPERTY as  may be 
    IS necessary to

16
        satisfy the amount fixed by  such decree  THE JUDGMENT, shall

17
        severally be sold as the law directs.   Such decree shall be  A

18
        JUDGMENT IS considered  as a several decree  in favor of  the

19
        THIS state  of Michigan  against each parcel of  land  PROPERTY

20
        for each tax included  therein  IN THE JUDGMENT.  The court may

21
        decree  such  costs against a person contesting any tax  as may

22
        be  THAT IS equitable, if the tax, or any part  thereof which  OF

23
        THE TAX THAT remains unpaid,  be adjudged  IS DETERMINED TO BE

24
        valid.

25
             (18) In the absence from the file of A proper affidavit of

26
        publication as required by this section, secondary evidence of

27
         such  THE publication and  of  the  due  filing
    of  such  THE



   05728'01                                  18

 1
        affidavit  shall be  IS admissible  :  Provided, That  IF,

 2
        according to the calendar entry of the clerk of  such  THE court,

 3
        an affidavit of publication was filed.  The affidavit of  such

 4
        publication filed in the office of the  auditor general shall be

 5
        STATE TREASURER IS admissible as secondary evidence.

 6
             Sec. 67.  (1)  Such  A final  decree  JUDGMENT shall be

 7
        entered in the  chancery  record for recording  decrees

 8
        JUDGMENTS of  such  THE CIRCUIT court  ,  OF THE COUNTY IN WHICH

 9
        THE PROPERTY IS LOCATED.  THE JUDGMENT SHALL have the usual cap-

10
        tion for  decrees,  JUDGMENTS and shall be substantially in the

11
        following form:

12
        

13
          "State of Michigan,      )

14
          The circuit court for the)  In chancery

15
          county of ...............)

16
             At a session of  said  THIS court held at the court house in

17
        the ....................  of ............  on the .........  day

18
        of ........   A.D.  19....  20....

19
             Present:  Hon.  ......................, Circuit Judge

20
             In the matter of the petition of .................,  auditor

21
        general  STATE TREASURER of the state of Michigan, for and in

22
        behalf of  said  THIS state, for the sale of certain  lands

23
        PROPERTY for taxes assessed  thereon  ON THAT PROPERTY:

24
             The  said  petition and the matters  therein  stated IN THE

25
        PETITION, and the objections filed to  certain  THE taxes

26
         therein  claimed IN THE PETITION (if any  such  objections are

27
        filed) came on to be heard, and proof of the  due  publication of



   05728'01                                  19

 1
        the order of hearing, and of  said  THE petition having been made

 2
        and filed, and after hearing all INTERESTED parties:   interested

 3
        therein:  It is ordered  , adjudged and decreed  that the amount

 4
        of taxes, interest, collection fee, and charges set down in the

 5
         column headed 'amount decreed against lands,' in the  tax

 6
        record,  of  which  said  IS INCORPORATED AS PART OF THE

 7
        petition,  forms a part,  are valid, and  decree is made

 8
        JUDGMENT IS ENTERED in favor of the state of Michigan  therefor

 9
        against each parcel of  said land  PROPERTY for payment of the

10
        amount set down in  said column  THE TAX RECORD opposite  to

11
        such  THAT parcel.  It is further ordered  , adjudged and

12
        decreed  that unless  said  THAT amount  be  IS
    paid prior to

13
         said  sale, that  said several parcels of land  PROPERTY, or

14
         such  THAT interest  therein as may be  IN THE PROPERTY neces-

15
        sary to satisfy the  amount herein decreed  JUDGMENT against the

16
         same  PROPERTY, shall be severally sold as the law directs, on

17
        the..........  day of May, A.D.   19  20...., beginning at 10

18
        o'clock a.m.   on said day, or on the day or days subsequent

19
        thereto as may be necessary to complete the sale of said lands

20
        and of each and every parcel thereof, at the office of the county

21
        treasurer, or at such convenient place as shall be selected by

22
        him at the county seat of the county of .............., state of

23
        Michigan.  It is further ordered  , adjudged and decreed  that

24
        title to each parcel of  land  PROPERTY ordered in this  decree

25
        JUDGMENT to be offered for sale,  and which parcel of land is bid

26
        in at such sale  THAT IS BID OFF to the state, shall become

27
        absolute in the state of Michigan on the expiration of the period



   05728'01                                  20

 1
        of redemption from  such  THAT sale, and all taxes, special

 2
        assessments  , which  THAT are charged against or are liens upon

 3
         such parcel  THAT PROPERTY, and other liens and encumbrances  ,

 4
        against  such parcel  THAT PROPERTY of whatever kind or nature,

 5
        shall be  cancelled  CANCELED as of  such  THAT date, unless any

 6
         said  parcel of  land shall be  PROPERTY IS redeemed as provided

 7
        in section 74 of  Act No. 206 of the Public Acts of 1893, as

 8
        amended  THE GENERAL PROPERTY TAX ACT, 1893 PA 206, MCL 211.74,

 9
        or unless an appeal  shall have been  IS taken as provided in

10
         said act  THE GENERAL PROPERTY TAX ACT, 1893 PA 206, MCL 211.1

11
        TO 211.157.  It is further  adjudged and decreed  ORDERED that

12
        the  several  special orders made by this court, and entered on

13
         said  THE tax records, are made a part  hereof  OF THIS

14
        JUDGMENT, with the same effect as if entered  herein  IN THIS

15
        JUDGMENT.







16
        (Countersigned)                             .....................

17
                                                        Circuit Judge







18
        ..............................

19
               Clerk of Courts."

20
             (2) Unless sooner redeemed, upon the expiration of  such

21
        THE period of redemption provided  for  in section 74,  of this



   05728'01                                  21

 1
        act,  absolute title to the  lands so sold and bid in to the

 2
        state shall vest in the state of Michigan  PROPERTY BID OFF TO

 3
        THIS STATE VESTS IN THIS STATE as provided in  said decree  THE

 4
        JUDGMENT.

 5
             (3) If costs are adjudged against any person contesting a

     6  tax, the  decree therefor  JUDGMENT shall  be in proper form

 7
        STATE THE COSTS and execution awarded.  The  decree  JUDGMENT

 8
        shall be signed by the judge and countersigned by the clerk.

 9
             (4) Immediately after the entry of  such decree  THE

10
        JUDGMENT, the county clerk shall make a certified copy  thereof

11
        OF THE JUDGMENT, and annex the  same  JUDGMENT to the tax

12
        record.   He  THE COUNTY CLERK shall  thereupon  THEN deliver

13
         such  THE tax record to the county treasurer, in whose office

14
        the  same  TAX RECORD shall remain.   , except as needed in the

15
        office of the county clerk.

16
             (5) If  from any cause  the hearing on  said  THE petition

17
        is not  had  HELD on the day fixed in the notice,  therefor,  the

18
         same  HEARING shall  stand  BE continued from day to day during

19
        the term without the entry of any order of continuance, until

20
        disposed of.   , and if it shall for any reason be found

21
             (6) IF IT IS DETERMINED TO BE impracticable to hear and

22
        determine the objections to all of the taxes specified in  such

23
        THE petition within the time  herein  fixed for that purpose,

24
        then  and in that case  the court shall, within the time  herein

25
        named  STATED IN THIS SECTION,  make  ENTER a final 
    decree

26
        JUDGMENT as to all taxes to which no objections have been filed,

27
        and also those to which objections have been filed, which the



   05728'01                                  22

 1
        court has then heard and  passed upon.  Such decrees  DETERMINED

 2
        TO BE VALID.  THE JUDGMENT shall be signed and recorded as

 3
         hereinbefore  provided IN THIS SECTION.  The court shall proceed

 4
        with the consideration of the remaining taxes  embraced in such

 5
        SET FORTH IN THE petition, and objections  thereto  TO THOSE

 6
        TAXES, and as soon as practicable dispose of the  same  REMAINING

 7
        TAXES by 1 or more  decrees and in such  JUDGMENTS IN A form as

 8
        the court  may determine  DETERMINES, which shall be entered in

 9
        the  chancery  record of  decrees of such  THE court.   ,
    and the

10
        same  THE JUDGMENT shall describe the  lands  PROPERTY and spec-

11
        ify the total amount of taxes, interest, and charges on each

12
        parcel  thereof.  The  OF PROPERTY.  AFTER THE JUDGMENT IS

13
        ENTERED, THE county clerk shall immediately  thereafter  deliver

14
        to the county treasurer a certified copy of  such decree  THE

15
        JUDGMENT, to be kept and used as  hereinbefore  provided  IN THIS

16
        SECTION.   Such  A copy of  decree  THE JUDGMENT shall be annexed

17
        to the tax record and  shall thereby become a  IS part  thereof

18
        OF THE TAX RECORD.

19
             (7) If  from any cause no decree shall be made on such  A

20
        DECREE IS NOT ENTERED ON A petition as to the taxes  therein

21
        named IN THE PETITION, or any part  thereof  OF THE TAXES NAMED

22
        IN THE PETITION, the  auditor general  STATE TREASURER shall, as

23
        soon as practicable, file a new petition for  decree and  sale,

24
        and proceedings  thereon  ON THAT NEW PETITION shall be  the

25
        same  CONDUCTED and  a decree  JUDGMENT ENTERED and sale made as

26
         herein  provided IN THIS SECTION.





   05728'01                                  23

 1
             (8)  In case a decree is given  IF JUDGMENT IS ENTERED in

 2
        favor of the validity of any disputed tax, and the person

 3
        contesting  its  THE validity OF THAT TAX desires to appeal to

 4
        the  supreme  court OF APPEALS,  he shall be allowed to  THAT

 5
        PERSON MAY do so on paying the amount of the  decree  JUDGMENT to

 6
        the county treasurer  ,  within 10 days after the date  of such

 7
        decree, who  THE JUDGMENT IS ENTERED.  THE COUNTY TREASURER shall

 8
        retain the  same  AMOUNT OF THE JUDGMENT until the decision of

 9
        the  supreme  court OF APPEALS, and SHALL pay the  same  AMOUNT

10
        OF THE JUDGMENT to the party  interested,  APPEALING THE JUDGMENT

11
        if  such  THE tax APPEALED is held invalid.   ; if  IF THE TAX

12
        APPEALED IS held valid, then  such money  THE AMOUNT OF THE

13
        JUDGMENT shall be credited to the proper fund.   By such payment

14
        the land in question shall be discharged from the lien of the

15
        tax.  In case the decision is  PAYMENT OF THE AMOUNT OF THE JUDG-

16
        MENT DISCHARGES THE TAX LIEN ON THE PROPERTY.  IF THE COURT RULES

17
        against the validity of any tax, either the county treasurer or

18
        the  auditor general shall have a right to direct an  STATE TREA-

19
        SURER MAY appeal  therefrom  to the  supreme  court OF APPEALS on

20
        behalf of  the  THIS state, but there shall be no sale for the

21
        tax held invalid  ,  until  such  THE decision  has
    been

22
        APPEALED IS reversed or modified by the supreme court.

23
             (9)  The proceedings where  PROCEEDINGS IN WHICH the valid-

24
        ity of any tax is in dispute shall,  where  IF no other provision

25
        is made  herein  IN THIS SECTION, follow the ordinary  chancery

26
        practice OF THE COURT, and the court may allow amendments as in

27
        ordinary cases.



   05728'01                                  24

 1
             (10) Notice shall be given of all appeals to the  supreme

 2
        court OF APPEALS, and  such  AN appeal shall be claimed, entered,

 3
        and bond for costs given, within 20 days after the  making and

 4
        entering of the decree  JUDGMENT IS ENTERED.  Any party appealing

 5
        from  such decree  A JUDGMENT, except the  auditor general  STATE

 6
        TREASURER and any political subdivision of  the  THIS state,

 7
        shall file a bond for costs in the usual form, the amount

 8
         thereof  OF THE BOND and sureties  thereon  ON THE BOND to be

 9
        approved by the court  which  THAT entered the  decree

10
        JUDGMENT.  The judge shall, at the request of either party and on

11
        due notice, settle in proper form a case containing  so  AS much

12
        of the record and proceedings as  may be  necessary to the  due

13
        understanding  thereof  OF THE JUDGMENT by the  supreme  court OF

14
        APPEALS, and if AN appeal  shall be  IS taken,  such  THE case

15
        shall be transmitted to  such  THE court OF APPEALS.  An appeal

16
         as to  OF the tax on any parcel  shall  DOES not delay or affect

17
        the proceedings for the sale of any  land  PROPERTY on which

18
        there  has been  IS no appeal.

19
             (11)  In case  IF the court in its  decree shall determine

20
        JUDGMENT DETERMINES an assessment to be void because of an erro-

21
        neous or indefinite description of the parcel of  land  PROPERTY,

22
        the court shall, in  such decree  THAT JUDGMENT, direct the

23
         auditor general  STATE TREASURER to reject  such  THAT tax and

24
        cause  the same  THAT TAX to be reassessed on a correct descrip-

25
        tion of the parcel of  land.  Such decree  PROPERTY.  THE

26
        JUDGMENT shall also set forth the correct description of  such

27
        land  THAT PROPERTY.



   05728'01                                  25

 1
             Sec. 70.  (1) On the first Tuesday of May, beginning at

 2
        10  o'clock  a.m., the county treasurer shall commence the sale

 3
        of the  lands  PROPERTY mentioned in the  decree  JUDGMENT upon

 4
        which the amounts charged  shall  HAVE not  have  been paid.
     ,

 5
        and  THE COUNTY TREASURER shall continue the  same  SALE from day

 6
        to day, Sundays and other legal holidays excepted, until  so  AS

 7
        much of each parcel  shall be  IS sold as  shall be  IS suffi-

 8
        cient to pay  such  THE amounts  :  Provided, That the  CHARGED.

 9
             (2) THE county treasurer may deputize 1 or more persons in

10
        his OR HER office to conduct  such  THE sale for him OR HER and

11
        in his OR HER behalf.   Such appointments  AN APPOINTMENT shall

12
        be filed by the county treasurer with the county clerk in the

13
        court proceedings relating to the tax sale.

14
             (3) Each parcel described in the  decree  JUDGMENT shall be

15
        SOLD separately  exposed to sale  for the total taxes, interest,

16
        and charges.  , and the sale  THE PROPERTY shall be  made  SOLD

17
        to the person paying the full amount charged against  such  THAT

18
        parcel, and accepting a conveyance of the smallest undivided fee

19
        simple interest  therein  IN THAT PARCEL.  No greater interest in

20
        any parcel shall be sold than is sufficient to pay the amount of

21
        the tax,  on  INTEREST, AND CHARGES FOR which the  same  PROPERTY

22
        is sold.

23
             (4) If no person will pay the  several taxes  TAX, INTEREST,

24
        and charges and take a conveyance of less than the entire

25
         thereof  FEE SIMPLE INTEREST IN A PARCEL, then the whole parcel

26
        shall be offered and sold.





   05728'01                                  26

 1
             (5) The sale shall be HELD at the county seat, at the office

 2
        of or at  such  A convenient place  as shall be  selected by the

 3
        county treasurer.  , and shall be  PROPERTY SOLD IS subject to

 4
        the taxes assessed  subsequent to  AFTER taxes included in the

 5
         decree  JUDGMENT and for the year for which the sale is made.

 6
             (6) The county treasurer may, in his OR HER discretion,

 7
        require immediate payment of any person to whom any parcel of

 8
         such land may be struck off, and in  PROPERTY IS SOLD.  IN all

 9
        cases where payment is not made in 24 hours after THE sale,  he

10
        THE COUNTY TREASURER shall declare the bid  cancelled  CANCELED

11
        and sell the land again.  ; and any  ANY person  to whom any

12
        parcel of land shall be so struck off neglecting for 24 hours

13
        after the close of such sale  WHO FAILS to pay to the county

14
        treasurer the amount of  such  HIS OR HER bid, shall forfeit to

15
        the state 5 times the amount of  such  THAT bid, and costs of

16
         suit therefor  COLLECTION, which  amount  may be recovered in

17
        the name of the people of the state of Michigan in an action  of

18
        debt,  in any court of competent jurisdiction.  , and it be the

19
        duty of the  THE county treasurer and prosecuting attorney of the

20
        county  to  SHALL prosecute for all  such  delinquencies and pen-

21
        alties without unnecessary delay.  Any subsequent bid of  such  A

22
        person  made at the  WHO FAILS TO PAY A PREVIOUS BID AT THAT sale

23
        may be disregarded by the treasurer.

24
             (7) If  any  A parcel of  land  PROPERTY cannot be sold for

25
        taxes, interest, and charges,  such  THAT parcel shall be passed

26
        over  for the time being, and shall, on the succeeding day, or

27
        AND SHALL BE REOFFERED before the close of the sale.  be



   05728'01                                  27

 1
        reoffered; and if, on such second offer, or during such sale, the

 2
        same  IF THE PROPERTY cannot be sold for the  amount aforesaid

 3
        TAXES, INTEREST, AND CHARGES, the county treasurer or his OR HER

 4
        deputy or deputies shall bid off the  same  PROPERTY in the name

 5
        of the state for the state, county, and township, in proportion

 6
        to the taxes, interest, and charges due each.   And in such case

 7
        the taxes assessed  TAXES, INTEREST, AND CHARGES on  the lands

 8
        so  PROPERTY bid off to the state  , and the interest and charges

 9
        thereon,  shall remain a lien  upon said lands  ON THAT PROPERTY,

10
        and any person  or persons  may  thereafter  purchase 
    such lands

11
        of the state,  THAT PROPERTY as provided in this act.

12
             (8) The county treasurer shall enter or cause to be entered

13
        in the proper columns of the tax record the interest in  lands

14
        PROPERTY sold, the name and  post-office  POST OFFICE address of

15
        each purchaser opposite each parcel  of land  sold, and the word

16
        "state" opposite each parcel bid off in the name of the state.

17
        Certificates shall be given to each purchaser of the  lands

18
        PROPERTY and THE interest bid off by him OR HER, showing the

19
        year's tax for which he OR SHE has purchased,  and also  the

20
        amount  thereof  OF THAT TAX, and of all charges paid by him OR

21
        HER at the time of  such  purchase.  , stating  THE CERTIFICATE

22
        SHALL STATE that he OR SHE will be entitled to a deed after the

23
        period of redemption provided for in section 74 has expired, and

24
        that if the sale is not confirmed the money will be returned.

25
             (9) As soon as possible after the conclusion of any sale,

26
        and within 25 days after the day named in the notice for the

27
        commencement  thereof  OF THE SALE, the county treasurer shall



   05728'01                                  28

 1
        make and file with the clerk of the court a report of  such  THE

 2
        sale,  therein  referring to the tax record for the particulars.

 3
         thereof:  Provided, however, That the court may upon  UPON peti-

 4
        tion by the county treasurer, THE COURT MAY extend the time

 5
        within which  said  THE report  shall be  IS required to be

 6
        filed, not to exceed 50 days from the date of the commencement of

 7
        the sale.

 8
             (10) All sales shall stand confirmed, subject to the right

 9
        of redemption provided for in section 74, unless objections

10
         thereto  TO THE SALE are filed within 8 days after the time

11
        limited for filing  such  THE report DESCRIBED IN SUBSECTION (9),

12
        without the entry of an order or further notice.   The practice

13
        with reference to  PROCEDURES FOR setting aside  such  A sale

14
         shall be  ARE the same, so far as applicable, as in a sale in

15
        equity on the foreclosure of mortgages.  :  Provided,  No sale

16
        shall be set aside for inadequacy of price, except upon payment

17
        of the amount bid,  upon such sale,  with interest and costs.  :

18
        Provided further, That no  NO sale shall be set aside after con-

19
        firmation,  except in cases where  UNLESS the taxes were paid  ,

20
        or the property was exempt from taxation  .  In such cases  AND,

21
        IN THAT CASE, the owner of  such lands  THE PROPERTY may move the

22
        court at any time within 1 year after he  shall have  OR SHE HAS

23
        notice of  such  THE sale to set the  same  SALE aside. 
    , and

24
        the court may so order upon such terms as may be just.

25
             (11) As soon as practicable after sales are confirmed and

26
        within 30 days from the date of confirmation, the county

27
        treasurer shall make full report of the  same  SALE to the



   05728'01                                  29

 1
         auditor general  STATE TREASURER, in  such  A form  as
    the

 2
        auditor general shall prescribe  PRESCRIBED BY THE STATE

 3
        TREASURER, giving a description of the property sold, the amounts

 4
        for which the  same  PROPERTY was sold, and the names and

 5
        addresses of the purchasers.  , and thereupon the auditor

 6
        general  THE STATE TREASURER shall, after the period of redemp-

 7
        tion provided in section 74 has expired, execute deeds to the

 8
        purchasers in  such form as shall be determined  A FORM

 9
        PRESCRIBED by him OR HER.

10
             (12) All  lands  PROPERTY bid off in the name of the state

11
        shall continue liable to be taxed in the same manner as if  they

12
        were  IT WAS not the property of the state.  , except as herein-

13
        after provided.

14
             (13) If  from any cause the lands, or any parcel thereof

15
        decreed for sale by the auditor general, shall  PROPERTY INCLUDED

16
        IN THE JUDGMENT IS not  be  sold as advertised,  it shall be the

17
        duty of  the  auditor general to  STATE TREASURER SHALL cause A

18
        sale to be made at  such  SOME other time as he OR SHE may fix

19
        for that purpose.  , of which notice  NOTICE OF THAT SALE shall

20
        be published at least 4 weeks prior to  such day, and such  THE

21
        SALE.  THE notice shall contain a description of the  lands

22
        PROPERTY and the amount  claimed thereon  OF TAXES, INTEREST, AND

23
        CHARGES, as  hereinbefore  provided in the  first instance

24
        JUDGMENT.  The sale and all OTHER proceedings  thereon  shall be

25
        the same as if made on the first day  fixed therefor  OF THE INI-

26
        TIAL SALE.  The  several  county  treasurers  TREASURER shall

27
        receive  on such sale  only  such funds as shall be  THAT AMOUNT



   05728'01                                  30

 1
        receivable at the state treasury.  , and all moneys  ALL MONEY

 2
        received at any tax sales that belong to the state shall be paid

 3
        into the state treasury.  , and the  THE expenses of advertising

 4
        and sale exclusive of the county's share shall be paid

 5
         therefrom  FROM THE STATE TREASURY on the warrant of the

 6
         auditor general  STATE TREASURER, and the remainder shall be

 7
         placed to the credit of  CREDITED TO the general fund.

 8
             Sec. 73.  (1) No sale of  any lands  PROPERTY or deed  made

 9
        ISSUED by the  auditor general  STATE TREASURER under  the provi-

10
        sions of  this act shall be set aside or annulled by any court of

11
        this state after the purchaser  ,  OR his OR HER heirs or assigns

12
        have been in actual and undisputed possession of  such lands so

13
        THE PROPERTY sold  or conveyed  for a period of 5 years from the

14
        date of  such  THE purchase or deed.   Whenever any

15
             (2) IF A sale made under this act is set aside by any court

16
         in a  less  time  than 5 years FROM THE DATE OF THE SALE OR

17
        DEED, the court shall determine  and decree  the value of

18
        improvements made by the purchaser, if he OR SHE has been in pos-

19
        session OF THE PROPERTY, and  give  ENTER A judgment  therefor

20
        IN THAT AMOUNT IN FAVOR OF THE PURCHASER, and issue execution to

21
        collect  the same of  THAT AMOUNT FROM the claimant before

22
        putting him OR HER in possession.

23
             (3) If a sale made under this act is set aside by any court

24
        or is canceled by the  auditor general  STATE TREASURER as pro-

25
        vided in this act, the  auditor general  STATE TREASURER shall

26
        refund to the purchaser the amount paid at the time of the sale,

27
        with interest  thereon  at the rate of  6 per cent  6% per annum



   05728'01                                  31

 1
        from the time of the purchase to the time when  said  THE sale

 2
        was set aside or canceled.  , out of the general fund of the

 3
        state:  Provided, That no

 4
             (4) NO refund of purchase money and interest shall be made

 5
         after a period of  MORE THAN 5 years from the date of expiration

 6
        of the redemption period in the case of a tax certificate, or

 7
         after  MORE THAN 5 years from the date the purchaser  ,  OR his

 8
        OR HER heirs or assigns, was entitled to a tax deed,  in case  IF

 9
        a tax deed was issued.   In such case the auditor general  THE

10
        STATE TREASURER shall charge back to the county all taxes,  and

11
        the  interest, and charges  thereon  for all years for which
     it

12
        has been held that  the taxes  were  ARE invalid or the descrip-

13
        tion erroneous.  , but for  FOR all years for which no invalidity

14
        has been found  he  THE STATE TREASURER shall proceed to enforce

15
        the collection of the taxes for all years refunded as  herein

16
        provided IN THIS ACT, as in the case of taxes for which sale has

17
        not been made.

18
             Sec. 73a.  (1) The right to recover possession of  land, or

19
        PROPERTY to a  refunding  REFUND of the amount paid, or to secure

20
        a tax deed, by a person claiming through or under a deed executed

21
        by the  auditor general  STATE TREASURER or by an officer autho-

22
        rized to issue tax deeds under a former tax law of the territory

23
        of the state of Michigan or by virtue of a certificate of pur-

24
        chase issued under this act or by a former tax law,  shall be  IS

25
        forever barred by the actual, open, and continuous possession of

26
        a person claiming that  land  PROPERTY adversely to the tax deed

27
         ,  or certificate of purchase, for the period of 5 years after



   05728'01                                  32

 1
        the purchaser of the tax title  ,  OR his OR HER heirs or assigns

 2
         , is  ARE entitled to a deed  thereof,  or by a failure of the

 3
        tax title purchaser  ,  OR his OR HER heirs or assigns  ,  to

 4
        make a bona fide attempt to give notice required  by  UNDER this

 5
        act, or by a former tax law, for a reconveyance of the  premises

 6
        PROPERTY within  the above specified period of  5 years.

 7
             (2) In case of a failure to give the required notice for

 8
        reconveyance within the period of 5 years from the date the pur-

 9
        chaser  ,  OR his OR HER heirs or assigns  shall  become entitled

10
        to a tax deed to be issued by the  auditor general  STATE

11
        TREASURER, the person  or persons,  claiming title under THE tax

12
        deed or certificate of purchase  shall be forever  IS barred from

13
        asserting that title or claiming a lien on the land by reason of

14
        a tax purchase  ;  and the purchaser  ,  OR his OR HER heirs or

15
        assigns  shall not thereafter be  ARE NOT entitled to a

16
         refunding  REFUND of the amount paid as a condition of the pur-

17
        chase of the tax title by reason of any defect, irregularity,

18
        invalidity, or any cause whatever affecting the taxes or the sale

19
        of the  lands  PROPERTY for a tax lien.

20
             (3) The failure of a tax title purchaser  ,  OR his OR HER

21
        heirs or assigns  ,  to present a certificate of purchase or due

22
        proof of loss  thereof  to the  auditor general  STATE TREASURER

23
        or his OR HER deputy, as prescribed in section 72, or to the

24
        officer empowered by a former law to issue tax deeds, within  the

25
        above specified period of  5 years  shall forever bar a  FROM THE

26
        PURCHASE OF THE TAX TITLE, BARS THE tax title purchaser  ,  OR

27
        his OR HER heirs or assigns from securing a tax deed.



   05728'01                                  33

 1
             (4) In the case of failure to present a certificate of

 2
        purchase to the  auditor general  STATE TREASURER or his OR HER

 3
        deputy or to an officer empowered by a former tax law to issue

 4
        tax deeds, a person owning an interest in the  lands so  PROPERTY

 5
        sold for taxes, upon the payment of 50 cents to the  auditor

 6
        general  STATE TREASURER or his OR HER deputy, shall be entitled

 7
        to a certificate of cancellation under the hand and seal of the

 8
         auditor general  STATE TREASURER or his OR HER deputy, setting

 9
        forth a description of the certificate of purchase and that,

10
        according to the records of the  auditor general  STATE

11
        TREASURER, a tax deed has not been issued for a certificate of

12
        purchase, and that the time for presentation of the certificate

13
        of purchase or due proof of loss  thereof  OF THE CERTIFICATE has

14
        expired, and neither the certificate of purchase nor due proof of

15
        loss  thereof  OF THE CERTIFICATE was presented within the time

16
         so limited  REQUIRED.  The certificate of cancellation may be

17
         received and  recorded in the office of the register of deeds of

18
        the county in which the  lands affected are  PROPERTY IS

19
        situated.  , and when  WHEN recorded,  shall be  THE CERTIFICATE

20
        prima facie evidence of the facts  so  certified  ,  and 
    shall

21
        have  HAS the same effect as evidence and notice of title as the

22
        recording of deeds and other conveyances.  , and the  THE regis-

23
        ter of deeds  shall be  IS entitled, for the recording of the

24
        certificate of cancellation, to the same fees as for recording of

25
        deeds.

26
             (5) If within the period of 5 years the tax title purchaser

27
         ,  OR his OR HER heirs or assigns  , has  HAVE made a bona fide



   05728'01                                  34

 1
        attempt to give the REQUIRED notice  or notices required by law

 2
        for the reconveyance of the premises, neither the legality or

 3
        sufficiency of the sale or notice, nor the bona fides of the pur-

 4
        chaser in this attempt to give the statutory notice, shall be

 5
        questioned, raised, or adjudicated except in or by a suit in

 6
        equity.  ; and when in any case at law it shall appear that any

 7
        such question is a material issue in the case, it shall on motion

 8
        of either party be forthwith transferred to the equity side of

 9
        the court, and there tried and determined in accordance with rec-

10
        ognized equitable principles, including provisions for reimburse-

11
        ment for the value of improvements made and taxes paid or other

12
        expenses incurred.

13
             (6) A person who has  himself  been properly served with

14
        notice and WHO HAS failed to redeem from a sale in accordance

15
        with this act, within the period  herein  specified,  shall  IS

16
        not  thereafter be  entitled to question or deny in any manner

17
        the sufficiency of notice upon the ground that some other person

18
         or persons  entitled to notice was not also served.

19
             (7) Nothing in this section  contained  shall be  deemed or

20
        construed, by implication or otherwise, to revive or give effect

21
        to a tax deed or certificate of purchase  heretofore or

22
        hereafter  barred or voided by operations of law or otherwise.

23
             Sec. 73b.  (1) A purchaser's certificate of tax sale  of

24
        lands  issued under this ACT or any prior act, including any law

25
        of the territory of Michigan  ,  prior to September 28, 1907,

26
        which, or due proof of loss of which,  shall  HAS not  have  been

27
        presented to the  auditor general  STATE TREASURER or his OR HER



   05728'01                                  35

 1
        deputy, as prescribed in section 72, within 90 days after the

 2
        effective date of this section,  shall be forever  IS barred and

 3
        shall cease to be a cloud upon the title to the  lands  PROPERTY

 4
        affected.  thereby.

 5
             (2) An action based upon a tax deed executed by an officer

 6
        of the state of Michigan before September 28, 1942  ,  shall not

 7
        be maintained in any court to recover  land  PROPERTY in this

 8
        state or to establish, maintain, or recover an interest  therein

 9
        IN PROPERTY against a person in possession who, or whose prede-

10
        cessors in interest,  shall have  paid or caused to be paid the

11
        taxes regularly assessed against the  land  PROPERTY for at least

12
        5 consecutive years  next  preceding the date when the action is

13
        brought and who  claims the land  CLAIM THE PROPERTY under a con-

14
        nected chain of title from the person who was the last grantee in

15
        the regular chain of title of the  land  PROPERTY at the time the

16
        tax deed was executed.  , unless the action shall be brought

17
        within 1 year from and after the effective date of this act.

18
             (3) In the case of unoccupied, unimproved, and unenclosed

19
         lands  PROPERTY a person shall be  deemed  CONSIDERED to be in

20
        possession of the  land  PROPERTY for the purposes of  the pre-

21
        ceding paragraph when  SUBSECTION (2) IF that person or his OR

22
        HER predecessors in interest paid or caused to be paid all taxes

23
        regularly assessed against the  land  PROPERTY for a period of at

24
        least 5 consecutive years  next preceding  BEFORE the  date when

25
        action is brought against him OR HER.

26
             (4) Nothing in this section  contained  shall be  deemed or

27
        construed, by implication or otherwise, to revive or give any



   05728'01                                  36

 1
        effect to any  such  certificate or deed  heretofore or

 2
        hereafter  barred or voided by operation of law or otherwise.

 3
             Sec. 75.   Whenever any  IF A court  of competent jurisdic-

 4
        tion shall annul any  ANNULS A certificate executed by the county

 5
        treasurer  aforesaid  or any deed issued by the  auditor general

 6
        STATE TREASURER, the clerk of  such  THE court, on the payment by

 7
        any party interested of $1.00, shall deliver to  such  THAT

 8
        person a certified copy of  such  THE judgment or order.  ,

 9
        which  THE certified copy of  such  THE judgment or order
     shall

10
        be a proper subject of record  MAY BE RECORDED in the office of

11
        the register of deeds of the county in which the  land is situat-

12
        ed, and on  PROPERTY IS LOCATED.  ON recording the  same

13
        CERTIFICATE, the register OF DEEDS shall enter in the margin of

14
        the record of the tax deed affected a brief statement of  such

15
        THE judgment or order, and shall also send notice of  such  THE

16
        judgment or order to the office of the  auditor general  STATE

17
        TREASURER.

18
             Sec. 83.  (1)  In case of the loss of such  IF A certificate

19
        of sale FOR DELINQUENT TAXES IS LOST, the purchaser,  or  his OR

20
        HER legal representative, or HIS OR HER assigns  ,  may file

21
         his  A VERIFIED affidavit  , duly verified, of such  OF THE loss

22
         ,  and that  he  THE PURCHASER was, at the time of  such
     THE

23
        loss, the bona fide and legal holder and owner  thereof  OF THE

24
        CERTIFICATE.   The auditor general

25
             (2) IF AN AFFIDAVIT IS FILED UNDER SUBSECTION (1), THE STATE

26
        TREASURER or  deputy auditor general  HIS OR HER DESIGNATED

27
        REPRESENTATIVE shall  thereupon  execute  , as aforesaid,  a deed



   05728'01                                  37

 1
         for  TO the  land  PROPERTY described in  said 
    THE certificate,

 2
        if the  same shall  CERTIFICATE HAS not  have  been redeemed, in

 3
        the same manner as though  it  THE CERTIFICATE had been presented

 4
        and surrendered.

 5
             (3) The  auditor general or deputy auditor general  STATE

 6
        TREASURER OR HIS OR HER DESIGNATED REPRESENTATIVE shall execute a

 7
        second deed  of lands  TO PROPERTY conveyed  as herein provided,

 8
        in all cases in which he shall be satisfied, by sufficient proof,

 9
        that  IF the original deed and record  thereof has been  OF THE

10
        ORIGINAL DEED IS lost or destroyed.  , which said  A SECOND deed

11
        shall declare upon its face that it is a second deed, and shall

12
        recite the loss or destruction of the former deed  ,  and its

13
        date, if possible.   Such  A SECOND deed shall inure to the bene-

14
        fit of the grantee in the first deed  ,  OR his OR HER heirs or

15
        assigns, as the case may be, and shall have the same force and

16
        effect as  said  THE first deed.  Before  the  execution of

17
         such  A SECOND deed, the party applying  therefor  FOR THE

18
        SECOND DEED shall pay to the  auditor general  STATE TREASURER

19
        the sum of $1.00, which shall  belong  BE CREDITED to the general

20
        fund of  the  THIS state.

21
             Sec. 85.  The sale of any of the bids of the state for which

22
        the time of redemption has not expired  ,  shall  in nowise  NOT

23
        prejudice the right to enforce the collection of any tax prior or

24
        subsequent to the year or years for which the  same has been

25
        PROPERTY WAS sold.  as aforesaid, and, for  FOR the taxes and

26
        charges remaining unpaid for  said  prior or subsequent year or

27
        years, the  auditor general  STATE TREASURER shall  cause such



   05728'01                                  38

 1
        lands to be offered  OFFER THAT PROPERTY in regular succession at

 2
        the next  ensuing  annual  sales for taxes  TAX SALE, giving

 3
        notice as required by law, unless previously redeemed or other-

 4
        wise discharged.

 5
             Sec. 86.  In  all cases where it shall become necessary, in

 6
        the prosecution of an action of ejectment by any person holding

 7
        an adverse claim to any  lands hereinafter  PROPERTY bid  in for

 8
        OFF TO the state as provided in this act, the  auditor general

 9
        STATE TREASURER may be defendant.  , and in  IN all cases in the

10
        prosecution or defense of an action of ejectment or trespass by

11
        any person holding or claiming  land  PROPERTY under any deed  or

12
        deeds  or other conveyance of  land  PROPERTY bid off or pur-

13
        chased for delinquent or unpaid taxes, the party reclaiming under

14
         and by virtue of such  THE purchase for unpaid taxes may show

15
        his OR HER title to  said land and premises  THE PROPERTY,

16
        whether  the same  TITLE was derived under 1 or more purchases or

17
        sales for taxes or otherwise, and may give in evidence any and

18
        all deeds of conveyance or other legal evidence of  such

19
        purchase,  as aforesaid,  which he OR SHE may have received on

20
        sales for taxes, and may claim title under any or all of them.

21
         :  Provided, In no case shall the  THE state or county SHALL NOT

22
        be required to refund any taxes or money by reason of defect in

23
         said  THE taxes or sales  ,  prior to the particular tax or deed

24
         which may be  decreed valid.

25
             Sec. 87.  (1) The accounts between  the  THIS state  ,  AND

26
        EACH county and  each township  LOCAL TAX COLLECTING UNIT IN THIS

27
        STATE shall be adjusted on the basis of crediting and paying to



   05728'01                                  39

 1
        each COUNTY AND LOCAL TAX COLLECTING UNIT the taxes collected by

 2
        and for each COUNTY AND LOCAL TAX COLLECTING UNIT with  the

 3
        interest  thereon  ON THOSE TAXES.

 4
             (2) The  auditor general  STATE TREASURER shall, on  the

 5
        first day of  January 1, April 1, July 1, and October 1 in each

 6
        year, make a statement of account between  the  THIS state and

 7
        each county  respectively,  and  render the same  DELIVER THE

 8
        STATEMENT OF ACCOUNT to the county treasurer of each county  ,

 9
        and draw his  TOGETHER WITH A warrant  on the state treasurer,

10
        payable to  such  THE county treasurer  ,  for all 
    moneys  MONEY

11
        in the state treasury collected for the county,  township  A

12
        LOCAL TAX COLLECTING UNIT, school DISTRICT, OR highway IN THAT

13
        COUNTY, or any other purposes for  such  THAT county,  or town-

14
        ship or district thereof, and transmit such warrant to the county

15
        treasurer, and  LOCAL TAX COLLECTING UNIT, SCHOOL DISTRICT, OR

16
        HIGHWAY.  THE STATE TREASURER SHALL SEND notice OF THE WARRANT to

17
        the county clerk.   thereof.

18
             (3) At the  same  time DESIGNATED IN SUBSECTION (2), the

19
        county  treasurers  TREASURER shall pay to  the  THIS state all

20
         moneys  MONEY collected and due from  their respective counties

21
        to the  THAT COUNTY TO THIS state, as shown by  such account so

22
        rendered  THE STATEMENT OF ACCOUNT PREPARED by the  auditor gen-

23
        eral to be due the  state TREASURER.  On January 15, and on the

24
        fifteenth day of each month thereafter, the county treasurer

25
        shall pay to  the  THIS state all  moneys  MONEY coming into his

26
        OR HER hands from the collection of  said  THE state tax, and

27
        shall transmit  therewith  a sworn statement of the amount of



   05728'01                                  40

 1
        taxes received from the collector in each assessing district in

 2
         his  THAT county.   Also the  THE collector in each assessing

 3
        district in the county shall pay to the county treasurer of its

 4
        respective county all  moneys  MONEY collected not later than

 5
        January 10, and not later than the tenth day of each month there-

 6
        after until the regular quarterly settlement for the quarter

     7  ending March 31  shall have been  IS made each year.   Said  THE

 8
        county treasurer or collector of each assessing district in the

 9
         said  county shall also pay to the  auditor general  STATE

10
        TREASURER for the use of  the  THIS state 1/2 of 1% for each

11
        month or fraction  thereof  OF A MONTH as interest on all money

12
        in his OR HER possession belonging to  the  THIS state and not

13
        remitted on the fifteenth of the month.  on which remittance is

14
        to be made as herein provided.  The  auditor general  STATE

15
        TREASURER shall include all sums due as interest in his OR HER

16
        quarterly statement to the county treasurer.   Such  THE sum DUE

17
        AS INTEREST shall be paid by the county the same as the taxes are

18
        paid and  thereafter  collected by the county from the treasurer

19
        or the sureties on his OR HER bond.

20
             (4) The county treasurer of each county shall, on or before

21
        the fifteenth day of each month, make out a detailed statement of

22
         the  account for the preceding calendar month between the county

23
        and the  several townships or cities, which  LOCAL TAX COLLECTING

24
        UNITS IN THAT COUNTY.  THE statement shall show the different

25
        funds to which the several debits and credits belong.   , and

26
        render the same  THE COUNTY TREASURER SHALL DELIVER THE STATEMENT

27
        to the  township or city  treasurer  ,  OF THE LOCAL TAX



   05728'01                                  41

 1
        COLLECTING UNIT and pay  all moneys  THE AMOUNT shown by  said

 2
        THE statement  so rendered  to the  township or city to the

 3
        proper receiving officer of the township or city, and  LOCAL TAX

 4
        COLLECTING UNIT.  THE COUNTY TREASURER SHALL notify the  township

 5
        or city  clerk OF THE LOCAL TAX COLLECTING UNIT of the  items

 6
        and  total amount  thereof; also  PAID AND PROVIDE a description

 7
        of the  lands  PROPERTY upon which  such  THE taxes were paid.

 8
        The county clerk shall charge  such amounts  THAT AMOUNT to the

 9
        county treasurer, and the  township or city  clerks OF THE LOCAL

10
        TAX COLLECTING UNITS shall charge  such  THAT amount to the

11
         township or city  treasurers OF THE LOCAL TAX COLLECTING UNITS

12
        on the books of their respective offices.   Township and city

13
        treasurers shall

14
             (5) TREASURERS FOR THE LOCAL TAX COLLECTING UNITS ARE not

15
         be  required to make A settlement with the county  treasurers

16
        TREASURER for the items of state and county taxes included in the

17
        annual charge back list until  their  THE annual settlement with

18
         their  THE county treasurer.

19
             (6) The COUNTY board of  supervisors  COMMISSIONERS by  a

20
        majority vote  of its members elect  may authorize the county

21
        treasurer to pay directly to the school districts all  moneys as

22
        MONEY shown on  such  THE statement TO BE due to the school dis-

23
        tricts within the county.  In  such  THAT case the county super-

24
        intendent  shall  IS not  be  required to compute and report

25
        delinquent school taxes handled by the county.

26
             Sec. 88.  The  auditor general  STATE TREASURER shall, on

27
        the first Monday in each month, transmit to the treasurer of each



   05728'01                                  42

 1
        county a list of the  lands therein  PROPERTY IN THAT COUNTY upon

 2
        which the taxes have been paid to the state treasurer  ,  and

 3
        also a list of all  lands bid in  PROPERTY BID OFF to the state

 4
         which have  THAT HAS been sold during the preceding month.  ,

 5
        and upon  UPON receiving  such  THE lists the county treasurer

 6
        shall make the proper entries showing  such  THE payment or

 7
        sale.  Where a sale has been made by the  auditor general  STATE

 8
        TREASURER, the county treasurer shall note  the  THAT fact upon

 9
        the tax record.

10
             Sec. 90.  All compensation of officers in the assessment and

11
        collection of taxes in townships and in the return of delinquent

12
        taxes to the county treasurer, except fees collected by township

13
        treasurers on their tax rolls, shall be paid by the township.

14
        All compensation of county officers and  expense  EXPENSES

15
        incurred by them under the provisions of this act shall be paid

16
        by the county.  , and the  THE compensation of all state officers

17
        and expenses INCURRED by them  incurred or paid,  shall be paid

18
        by  the  THIS state.  Expenses  made  INCURRED by the state offi-

19
        cers shall be audited by the  auditor general  STATE TREASURER

20
        and paid out of the general fund.

21
             Sec. 95.  (1) If the  auditor general  STATE TREASURER or

22
        county treasurer  shall discover  DISCOVERS before the sale of

23
        any  lands, as aforesaid,  PROPERTY FOR DELINQUENT TAXES that for

24
        any reason  they  THE PROPERTY should not be sold,  he  THE STATE

25
        TREASURER OR COUNTY TREASURER shall cause the  same  PROPERTY to

26
        be withheld from sale.  ; and if





   05728'01                                  43

 1
             (2) IF the error originated with the  township  LOCAL TAX

 2
        COLLECTING UNIT or county officers, the amount of  such  THE

 3
        taxes shall be charged against the county from which the  same

 4
        was  TAXES WERE returned  ; if such  AS DELINQUENT.

 5
             (3) IF THE error was made by  a township  AN officer OF A

 6
        LOCAL TAX COLLECTING UNIT, the amount  thereof  OF THE TAXES

 7
        shall be charged by the county treasurer to the  township in

 8
        which such error occurred  LOCAL TAX COLLECTING UNIT.

 9
             (4) If there has been a change in the boundaries of  any

10
        THE county  or town  in which the  lands are  PROPERTY IS situa-

11
        ted after the return of  such  THE taxes,  such rejected  THE

12
        taxes shall be charged to the county  to  IN which the  lands

13
        belong at the time of such rejection  PROPERTY WAS LOCATED WHEN

14
        THE TAXES WERE RETURNED AS DELINQUENT.

15
             Sec. 96.  (1) The county treasurer shall, on or before  the

16
        thirtieth day of  June 30 of each year, prepare a statement  of

17
        SETTING FORTH all rejected taxes,  giving  the reasons for  such

18
        rejections  THE REJECTION, and a description of the  lands

19
        PROPERTY upon which the  same  TAXES were assessed.   ; and the

20
        auditor general shall after

21
             (2) AFTER due examination, if  such rejections are  THE

22
        REJECTION IS approved, THE STATE TREASURER SHALL submit the

23
         same  REJECTED TAXES, through the county treasurer, to the

24
        COUNTY board of  supervisors at their  COMMISSIONERS AT THE next

25
        annual fall session.

26
             (3) If  such  taxes  shall have been  ARE rejected or

27
        charged back by the  auditor general  STATE TREASURER or the



   05728'01                                  44

 1
        county treasurer,  except for the reason that such land  UNLESS

 2
        THE PROPERTY was not subject to taxation at the time  of  the

 3
         assessment for such taxes, or that  TAXES WERE ASSESSED, the

 4
        taxes  thereon  ON THE PROPERTY have been paid, or  that  there

 5
        had been a double assessment  thereof  OF THE TAXES ON THE

 6
        PROPERTY, the COUNTY board of  supervisors  COMMISSIONERS shall

 7
        cause the  same  TAXES to be reassessed upon the same  land, and

 8
        PROPERTY, collected with the taxes of the  then  current year,

 9
        and treated in the same manner as taxes of  said  THE current

10
        year.   and shall be  TAXES THAT ARE REJECTED OR CHARGED BACK ARE

11
        NOT subject to  no other  penalties OTHER than  applies to the

12
        taxes of the year of the reassessment and shall be entitled to

13
        all the privileges and benefits of Act No.  126 of the Public

14
        Acts of 1933, as amended  THE PENALTIES THAT APPLY TO TAXES

15
        ASSESSED IN THE CURRENT YEAR.  If  such  THE taxes cannot be

16
        properly reassessed upon the same  lands  PROPERTY, the COUNTY

17
        board of  supervisors  COMMISSIONERS shall cause the  same  TAXES

18
        to be reassessed upon the taxable property of the proper

19
         township  LOCAL TAX COLLECTING UNIT.

20
             Sec. 97.   It shall be the duty of the  THE COUNTY board of

21
         supervisors to  COMMISSIONERS SHALL furnish to the  auditor

22
        general  STATE TREASURER a list of all taxes  which shall  THAT

23
        have been rejected or charged back to their county  by him,  upon

24
         lands which shall have  PROPERTY THAT HAS been detached from

25
         such  THE county  subsequent to the time when such  AFTER THE

26
        taxes were assessed.   , and the auditor general shall thereupon

27
        THE STATE TREASURER SHALL credit to  such  THAT county the amount



   05728'01                                  45

 1
         which he may have so far  charged back, and charge  the same

 2
        THAT AMOUNT to the county in which  such lands may then be

 3
        situated:  Provided, Such  THE PROPERTY IS SITUATED IF THE taxes

 4
         shall not  have NOT been  previously  paid or  re-
    assessed

 5
        REASSESSED.

 6
             Sec. 98.  (1)  Whenever any lands  IF PROPERTY returned to

 7
        the  office of the auditor general under the provisions of any of

 8
        the general tax laws, or to the county treasurer during the life

 9
        of the tax law of 1891, shall have been sold on account of

10
        non-payment  STATE TREASURER UNDER THIS ACT IS SOLD FOR THE

11
        NONPAYMENT of taxes  thereon, if  AND the  auditor general shall

12
        discover before a conveyance of said lands is executed and

13
        delivered  STATE TREASURER DISCOVERS ANY OF THE FOLLOWING, THE

14
        STATE TREASURER SHALL SUSPEND THE SALE OR FORFEITURE OF THAT

15
        PROPERTY:

16
             (A)  First, That the land so sold  THE PROPERTY was not

17
        subject to taxation  at  ON the date of the assessment of the

18
        taxes for which it was sold.  ; or

19
             (B)  Second, That the  THE taxes had been paid to the proper

20
        officer within the time limited by law for  the  payment or

21
        redemption.   thereof; or

22
             (C)  Third, That such sale was in contravention of any of

23
        the provisions of this act; or  THE SALE VIOLATED A PROVISION OF

24
        THIS ACT.

25
             (D)  Fourth, That a  A certificate, including the certifi-

26
        cate provided for in section 135,  of this act,  tax history, or

27
        statement to the effect that all taxes charged against  said



   05728'01                                  46

 1
        lands had  THE PROPERTY HAS been paid,  has been  IS given by the

 2
        proper officer within the time limited by law for  the  payment

 3
        or redemption.   thereof; or

 4
             (E)  Fifth, That the  THE description of  such lands as  THE

 5
        PROPERTY used in the assessment was so indefinite or erroneous as

 6
        to result in the tax lien being void.

 7
             (2) The  auditor general  STATE TREASURER shall withhold a

 8
        conveyance of  such lands  PROPERTY THE SALE OF WHICH IS SUS-

 9
        PENDED PURSUANT TO SUBSECTION (1) and shall, on demand,  cause

10
        the money paid therefor to be refunded  REFUND THE PURCHASE PRICE

11
        to the purchaser with interest  thereon  at  6 per cent  6% per

12
        annum.  :  Provided, That in the fourth above mentioned case the

13
             (3) IF A SALE IS SUSPENDED PURSUANT TO SUBSECTION (1)(D),

14
        THE person  in  ON whose behalf  such  THE certificate, tax

15
        history, or statement was given shall,  at the time of  WHEN

16
        presenting  such  THE certificate to the  auditor general  STATE

17
        TREASURER, pay to the state treasurer  , on the statement of the

18
        auditor general,  all taxes and charges due to  the  THIS state

19
        upon  such lands  THE PROPERTY at the time  such  THE certificate

20
        was issued.  :  Provided further, That refunds of purchase money

21
        A REFUND OF THE PURCHASE PRICE and interest shall not be made

22
         after a period of  MORE THAN 5 years  from  AFTER the expiration

23
        of the redemption period.

24
             (4) If the discovery OF ANY OF THE CONDITIONS SET FORTH IN

25
        SUBSECTION (1) is not made until after  the  A conveyance  has

26
        been  OF THE PROPERTY IS executed and delivered, a certificate of

27
        error may be issued in proper form for  record;  RECORDING and



   05728'01                                  47

 1
        the deed, if not recorded, shall be surrendered when the purchase

 2
         money  PRICE is refunded.  If the deed has been recorded, the

 3
         money  PURCHASE PRICE shall be refunded on a recorded release

 4
        from the holder of the tax deed.  :  Provided further, That the

 5
        conveyance  CONVEYANCE of  such lands  THE PROPERTY shall not be

 6
        withheld or a certificate of error issued  after a period of

 7
        MORE THAN 5 years  from  AFTER the date of THE sale  thereof;

 8
        except for the reasons, first, that the land described therein

 9
        UNLESS 1 OR MORE OF THE FOLLOWING CONDITIONS EXIST:

10
             (A) THE PROPERTY was not subject to taxation at the time of

11
        the assessment of the taxes for which it was sold.  ; or, second,

12
        that the

13
             (B) THE taxes had been paid to the proper officer within the

14
        time limited by law for the payment or redemption.  thereof:

15
        Provided further, That refund

16
             (5) REFUND of THE purchase  money  PRICE and interest shall

17
        not be made  after a period of  MORE THAN 5 years  from the date

18
        AFTER the purchaser  ,  OR his OR HER heirs or assigns  ,  was

19
        entitled to a tax deed.

20
             (6)  In case  IF a conveyance of  lands  PROPERTY is with-

21
        held or a certificate of error issued  in accordance with the

22
        provisions of  UNDER this section, the  auditor general  STATE

23
        TREASURER shall cancel  such  THE sale.  , and if  IF A convey-

24
        ance is withheld or certificate of error issued for  either of

25
        the  first, second or fifth  reasons  above  set forth IN

26
        SUBSECTION (1)(A), (B), AND (E), THE STATE TREASURER SHALL reject

27
        the taxes and special assessments for the nonpayment of which



   05728'01                                  48

 1
         such lands were  THE PROPERTY WAS sold.   Such  THE rejected

 2
        taxes and special assessments shall be reassessed  in accordance

 3
        with the provisions of  PURSUANT TO section 96.  of this act.  In

 4
        case such  IF A conveyance is withheld or certificate of error

 5
        issued for  either third or fourth  THE reasons  above  set forth

 6
        IN SUBSECTION (1)(C) OR (D),  he  THE STATE TREASURER may proceed

 7
        to enforce the collection of  such  THE taxes under  and in

 8
        accordance with provisions of  this act.  , as in the case of

 9
        lands returned hereunder.

10
             Sec. 98a.  (1)  When taxes have been actually  IF TAXES ARE

11
        paid to the officer authorized  by the provisions of  UNDER this

12
        act to receive  the same  PAYMENT, and the entry of  such  THAT

13
        payment  was  IS not made upon the tax roll,  the  A person

14
         thereafter  applying for a certificate of error or a cancella-

15
        tion of the sale FOR DELINQUENT TAXES, and rejection of the

16
        taxes, shall present to the  auditor general  STATE TREASURER the

17
        certificate of the  proper  county treasurer that  such  THE

18
        taxes were paid on the ........  day of ..........  (giving

19
        date), as IT appears  from  ON THE copy of THE receipt  therefor

20
        FOR PAYMENT OF THE TAXES on file in  his  THE COUNTY TREASURER'S

21
        office.

22
             (2) A certified copy of  such  THE receipt shall be for-

23
        warded to the  auditor general with such  STATE TREASURER WITH

24
        THE certificate.

25
             (3) The county treasurer shall make a certified copy of

26
        receipts  so  presented to him OR HER and file  the same  THOSE

27
        RECEIPTS in his OR HER office, and shall return THE ORIGINAL



   05728'01                                  49

 1
        RECEIPT to the person entitled  thereto  TO the original

 2
        receipt.   It shall be the duty of the

 3
             (4) THE county treasurer  to  SHALL immediately notify the

 4
        person or officer receiving  such  payment of the production of

 5
         such  THE receipt and require payment  to be made forthwith  to

 6
         him,  the  said  county treasurer  ,  of the
    amount not dis-

 7
        charged by entry upon the tax roll at the time of payment.   And

 8
        in case of failure of said delinquent treasurer to pay said

 9
        amount, as requested,  IF THE PERSON WHO RECEIVED PAYMENT DOES

10
        NOT PAY THAT AMOUNT within 30 days of the receipt of  said  THE

11
        notice,  it shall be the duty of  the county treasurer  so noti-

12
        fying, to institute  SHALL BRING suit against  delinquent

13
        treasurer  THAT PERSON and  his bondsmen  AGAINST HIS OR HER BOND

14
        for the recovery of  said  THAT amount.   Upon the  ON receipt of

15
         such money so paid to him  THE AMOUNT PAID, the county treasurer

16
        shall  at once  pay  the same over  THAT AMOUNT to the proper

17
         township or other  officer OF THE LOCAL TAX COLLECTING UNIT or

18
        fund entitled to  the same  THAT AMOUNT, and shall notify the

19
        COUNTY board of  supervisors at their  COMMISSIONERS AT THE

20
        annual session in October of the  several  amounts  thus  col-

21
        lected and paid.   over.

22
             Sec. 99.  (1)  No  A tax assessed upon  any  property
     ,  or

23
        A sale  therefor,  OF PROPERTY FOR A DELINQUENT TAX shall NOT be

24
        held invalid by any court of this state on account of any OF THE

25
        FOLLOWING:

26
             (A) AN irregularity in any assessment.  , or on account of

27
        any



   05728'01                                  50

 1
             (B) AN assessment or tax roll not having been made or A

 2
        proceeding  had  HELD within the time required by law.  , or on

 3
        account of the

 4
             (C) THE property having been assessed without the name of

 5
        the owner, or in the name of any person other than the owner.  ,

 6
        or on account of any

 7
             (D) ANY other irregularity, informality, or omission, or

 8
         want  LACK of any matter of form or substance in any proceeding

 9
        that does not prejudice the property rights of the person whose

10
        property is taxed.  ; and all

11
             (2) ALL proceedings in assessing and levying taxes and in

12
        the sale  and conveyance therefor,  OF PROPERTY FOR DELINQUENT

13
        TAXES shall be presumed by all the courts of this state to be

14
        legal,  until the contrary is  UNLESS affirmatively shown TO BE

15
        ILLEGAL.

16
             (3) All records, statements, and certificates  herein  pro-

17
        vided for  shall be  IN THIS ACT ARE prima facie evidence of the

18
        facts  therein  set forth IN THE RECORD, STATEMENT, OR

19
        CERTIFICATE.

20
             (4) The absence of any record of any proceeding,  or pro-

21
        ceedings, or  the omission of any mention in any record of any

22
        vote or proceeding, or  of  THE mention of any matter in any

23
        statement or certificate that should appear  therein  IN THE

24
        STATEMENT OR CERTIFICATE under  the provisions of  any law of

25
        this state  , shall  DOES not affect the validity of any proceed-

26
        ing, tax, or title,  depending thereon, provided  IF the fact

27
        that  such  THE vote or proceeding was had or THE tax WAS



   05728'01                                  51

 1
        authorized is shown by any other record, statement, or

 2
        certificate  made  ENTERED AS evidence  by the terms of  UNDER

 3
        this act or any other law of this state.   No

 4
             (5) A tax  ,  or sale of property for any tax  ,  shall NOT

 5
        be rendered or held invalid  by showing that any  IF A record,

 6
        statement, certificate, affidavit, paper, or return cannot be

 7
        found in the proper office.  ; and unless  UNLESS the contrary is

 8
        affirmatively shown, the presumption  shall be  IS that  such

 9
        THE record was made, and  such  THE certificate, statement, affi-

10
        davit, paper, or return was duly made and filed.   Where

11
             (6) IF any statement, certificate, or record is required to

12
        be made or signed by a school district board or  a township

13
        board  THE GOVERNING BODY OF A LOCAL TAX COLLECTING UNIT,  such

14
        THAT statement, certificate, or record may be made and signed by

15
        the members of  such boards  THE SCHOOL DISTRICT BOARD OR THE

16
        GOVERNING BODY OF A LOCAL TAX COLLECTING UNIT, or a majority

17
         thereof  OF THE SCHOOL DISTRICT BOARD OR THE GOVERNING BODY OF A

18
        LOCAL TAX COLLECTING UNIT, and it  shall  IS not  be  necessary

19
        that other members be present when each signs the  same.  The

20
        provisions of this  CERTIFICATE, STATEMENT, AFFIDAVIT, PAPER, OR

21
        RETURN.

22
             (7) THIS section shall not be construed to authorize any

23
        showing impeaching the validity of any deed executed by the

24
         auditor general  STATE TREASURER under  the provisions of  this

25
        act,  but such  AND THAT deed  shall be held  IS absolute and

26
        conclusive as  herein  provided IN THIS ACT.





   05728'01                                  52

 1
             Sec. 101.   In all cases of sale of lands for taxes, if  IF

 2
        PROPERTY IS SOLD FOR DELINQUENT TAXES AND the purchaser or his OR

 3
        HER assigns  shall die  DIES before a deed  shall be  IS executed

 4
        on  such  THE sale, the deed may be executed by the  auditor

 5
        general,  STATE TREASURER to and in the name of the deceased

 6
        person, if  such  THE deceased person  being still alive  would

 7
        be entitled to a deed IF STILL ALIVE,  which  AND THE deed  shall

 8
        vest the  VESTS title TO THE PROPERTY in the heirs or devisees of

 9
         such  THE deceased person, in the same manner  ,  AND liable to

10
         like  THE claims of creditors and other persons as if the  same

11
        DEED had been executed to  said  THE deceased person immediately

12
         previous  PRIOR to his OR HER death.  , or the  THE executor or

13
        administrator may assign the certificate of purchase and the deed

14
        may issue to the assignee  thereof, and in like cases which have

15
        heretofore occurred, the same rule shall apply, and all deeds

16
        heretofore issued in the name of any person deceased who, if

17
        living at the time of the execution thereof, would have been

18
        entitled thereto, shall have like effect as above provided.  OF

19
        THE CERTIFICATE.

20
             Sec. 102.  (1) The county treasurer shall, at the same time

21
         when  he OR SHE makes his OR HER return of delinquent  lands

22
        PROPERTY to the  auditor general  STATE TREASURER, make a similar

23
        return to the  commissioner of the state land office  DEPARTMENT

24
        OF NATURAL RESOURCES of all homestead and part paid state  lands

25
        PROPERTY, the fee of which is in  the  THIS state, the taxes upon

26
        which have not been collected, with a statement of the amount

27
         thereof  OF THE TAXES.



   05728'01                                  53

 1
             (2) The  commissioner of the state land office  DEPARTMENT

 2
        OF NATURAL RESOURCES shall provide suitable books, and enter in

 3
         the same  THOSE BOOKS the description of every parcel of  land

 4
        so  PROPERTY returned  to his office,  and the taxes 
    thereon  ON

 5
        THAT PROPERTY.

 6
             (3) The person holding  such  AN interest in any parcel of

 7
         said lands  PROPERTY RETURNED shall, on or before the first day

 8
        of July following  such  THE return, pay to the state treasurer

 9
        the taxes assessed  thereon  ON THAT PROPERTY, with interest at

10
        the rate of  1 per cent  1% per month or fraction  thereof  OF A

11
        MONTH from the  first day of March last preceding; and in default

12
        thereof  IMMEDIATELY PRECEDING MARCH 1.  IF THE TAXES ARE NOT

13
        PAID, the certificate of purchase of  such  THAT parcel shall

14
        become void and  such land  THAT PARCEL shall be subject to sale

15
        and redemption in the same time and manner as  lands  PROPERTY

16
        forfeited for nonpayment of interest.  ; and no  A patent shall

17
        NOT be made of  such lands  THAT PROPERTY until all taxes

18
         thereon  LEVIED ON THAT PROPERTY are paid.

19
             Sec. 103.  The  commissioner of the state land office

20
        DEPARTMENT OF NATURAL RESOURCES shall, on or before the first day

21
        of May and November in each year, make out and furnish to the

22
         auditor general  STATE TREASURER a statement containing a

23
        description of the  lands  PROPERTY upon which the taxes have

24
        been paid, and the amount of  such  THE payments.  , and shall,

25
        at  AT the same time, THE DEPARTMENT OF NATURAL RESOURCES SHALL

26
        transmit to each county treasurer a copy of  such  THE statement

27
        so far as the same relates to his OR HER county.  The  auditor



   05728'01                                  54

 1
        general  STATE TREASURER shall credit to each county its proper

 2
        part of  such  THOSE taxes, and the county treasurer shall credit

 3
        each township with its share of  such  THAT amount.

 4
             Sec. 105.  (1)  In case of the organization of  IF a new

 5
        county IS ORGANIZED after the time for making the assessment roll

 6
         ,  and  prior to  BEFORE the return of the  township
     treasurer

 7
        OF THE LOCAL TAX COLLECTING UNIT,  such  THE new organization

 8
         shall in no way  DOES NOT affect the assessment, collection, or

 9
        return of taxes for that year on any  lands  PROPERTY attached to

10
        the new county.   No

11
             (2) THE division of a  township  LOCAL TAX COLLECTING UNIT

12
        after the time for making the assessment roll  ,  and  prior to

13
        BEFORE the return of the  township  treasurer  , shall in any

14
        way  OF THE LOCAL TAX COLLECTING UNIT DOES NOT affect the assess-

15
        ment, collection, and return of  such  taxes  ; but such  SET

16
        FORTH ON THAT ASSESSMENT ROLL.  THE taxes shall be assessed,

17
        collected, and  returns made  RETURNED as though there had been

18
        no  such  division OF THE LOCAL TAX COLLECTING UNIT.

19
             (3) If  lands are  PROPERTY IS detached from any county

20
        after the taxes  thereon  ON PROPERTY IN THAT COUNTY are returned

21
        to the  auditor general  STATE TREASURER, and any  such  OF THOSE

22
        taxes are  afterwards  rejected or set aside, the county from

23
        which  they  THE TAXES were detached shall receive credit, and

24
        the county to which they are attached shall be charged.  , as may

25
        be proper under the provisions of this act.

26
             Sec. 113.  (1)  It shall be unlawful for any  A person  to

27
        SHALL NOT remove any building or fixture,  therefrom,  sand,



   05728'01                                  55

 1
        gravel, or minerals, or  to  cut or remove any logs, wood,  or

 2
        timber, or any other part of  such  property  reflected in any

 3
        assessment thereof resulting in any unpaid tax lien, from any

 4
        lands sold and bid to the state of Michigan, for the nonpayment

 5
        of taxes,  SOLD FOR DELINQUENT TAXES while  the  THIS state

 6
         remains the owner of such lands  OWNS THAT PROPERTY or  the

 7
        holder of any  HOLDS A tax lien  thereon  ON THAT PROPERTY by

 8
        virtue of  such  THE sale or the nonpayment of any other delin-

 9
        quent taxes.  , and if any

10
             (2) IF A person  shall remove such  REMOVES A building or

11
         fixtures therefrom  FIXTURE, sand, gravel, or minerals, or

12
         shall cut or remove such  CUTS OR REMOVES logs, wood, timber, or

13
        any other part of  such  property  reflected in any assessment

14
        thereof resulting in any unpaid tax lien from such lands during

15
        the time aforesaid the auditor general  IN VIOLATION OF SUBSEC-

16
        TION (1), THE STATE TREASURER or his  deputy  OR HER DESIGNATED

17
        REPRESENTATIVE shall issue a warrant  under his hand,  in the

18
        name of the people of  the  THIS state  of Michigan,  directed to

19
        the sheriff of the county  where such lands are  IN WHICH THE

20
        PROPERTY IS situated.  , giving therein  THE WARRANT SHALL SET

21
        FORTH a description of  such lands,  THE PROPERTY AND the amount

22
        of  such  THE UNPAID taxes,  with  interest, and charges,

23
         thereon, then remaining unpaid, commanding such  AND COMMAND THE

24
        sheriff  forthwith  to seize  such  THE buildings, fixtures,

25
        sand, gravel, minerals, logs, wood, timber, or other property

26
         reflected in any assessment thereof, resulting in any unpaid tax

27
        lien  wherever  the same may be  found in any county in this



   05728'01                                  56

 1
        state and to sell the  same  BUILDINGS, FIXTURES, SAND, GRAVEL,

 2
        MINERALS, LOGS, WOOD, TIMBER, OR OTHER PROPERTY or a sufficient

 3
        quantity  thereof  OF THE BUILDINGS, FIXTURES, SAND, GRAVEL, MIN-

 4
        ERALS, LOGS, WOOD, TIMBER, OR OTHER PROPERTY to satisfy  such

 5
        THE taxes,  with the  interest, and charges  thereon  and the

 6
        cost of  such  THE seizure and sale.

 7
             (3) The sheriff shall receive  such  THE warrant and execute

 8
        the  same  WARRANT as  therein  directed IN THE WARRANT, as
     in

 9
        case of  IF A levy and sale on execution, and make A return

10
         thereof with his doings thereon  ON THE WARRANT to the  auditor

11
        general  STATE TREASURER, within 60 days after the receipt of the

12
         same  WARRANT, and pay  over  all money collected 
    thereon  to

13
        the state treasurer.

14
             (4) The  auditor general  STATE TREASURER may furnish the

15
        state trespass agent with lists or plats of  land bid in by the

16
        PROPERTY BID OFF TO THIS state and on which the taxes remain

17
        unpaid.  , and the said  THE STATE trespass agent shall examine

18
         such lands  THE PROPERTY and promptly report to the  auditor

19
        general  STATE TREASURER all violations of  the provisions of

20
        this section.

21
             (5) The sheriff and county treasurer of each county  are

22
        hereby directed to  SHALL report  all such  ANY trespass 
    and  OR

23
        other acts  ,  prohibited by this section  ,  to the 
    auditor

24
        general  STATE TREASURER immediately  whenever they shall have

25
        AFTER EITHER HAS knowledge of the  same  TRESPASS OR PROHIBITED

26
        ACT, and any  county or township  officer  having  OF A LOCAL TAX

27
        COLLECTING UNIT WITH knowledge of  such  A trespass or  other



   05728'01                                  57

 1
        acts  PROHIBITED ACT shall report the facts to the sheriff or

 2
        county treasurer.  :  Provided, That any

 3
             (6) A person  having  WITH a fee interest or a land contract

 4
        vendee  ,  may enter into a contract and agreement with the

 5
         auditor general  STATE TREASURER or the county treasurer,

 6
        whereby  such  THE person may  proceed to  remove any 
    such

 7
        buildings or fixtures,  therefrom,  sand, gravel, or minerals, or

 8
         to  cut or remove any logs, wood, timber, or any other part of

 9
         such  THE property  reflected in any assessment thereof result-

10
        ing in any unpaid tax lien provided such  IF THAT person posts

11
        satisfactory bonds securing to  the  THIS state absolute protec-

12
        tion against loss to  the  THIS state, A county, or  any  OTHER

13
        POLITICAL subdivision  thereof by reason of such cutting or

14
        removing  OF THIS STATE.

15
             (7)  The  THIS state or any board or department  thereof,

16
        OF THIS STATE having jurisdiction  thereof, shall have the right

17
        to  OF PROPERTY SOLD OR FORFEITED TO THIS STATE MAY OBTAIN an

18
        injunction to restrain waste on any of  such land and  THAT

19
        PROPERTY, to prevent the removal or tearing down of any  such

20
        building or the removal of a fixture,  therefrom or  THE REMOVAL

21
        OF any  such  sand, gravel, or minerals, or the cutting or

22
        removal of any  such  logs, wood, timber, or any other part of

23
         such  THAT property,  reflected in any assessment thereof,

24
        whether or not  such acts constitute  THAT ACT CONSTITUTES

25
        waste.

26
             (8) The circuit court  in chancery  of the county in which

27
         such lands or any part thereof are situated shall have  THE



   05728'01                                  58

 1
        PROPERTY OR ANY PART OF THE PROPERTY IS LOCATED HAS jurisdiction

 2
        to grant  such  INJUNCTIVE relief upon the filing of a bill or

 3
        petition  therefor  FOR RELIEF whether or not other relief is

 4
        sought.

 5
             Sec. 121.  The  auditor general  STATE TREASURER shall, from

 6
        time to time  ,  as  he may deem  necessary, cause to be printed

 7
        at the expense of  the  THIS state  ,  a sufficient number of

 8
        copies of this act  ,  and  such  other laws  in force
     relating

 9
        to the taxation of property, as  may be requisite to  NECESSARY

10
        FOR a full understanding of all the duties of assessing officers

11
         ,  or other state, county, or  township  LOCAL TAX COLLECTING

12
        UNIT officers.  , with  THE STATE TREASURER SHALL INCLUDE proper

13
        side notes, AN index, and forms of proceedings, as  may be

14
        necessary.  and proper; to  THE STATE TREASURER SHALL furnish 1

15
        copy to each supervisor, assessor,  township  clerk FOR A LOCAL

16
        TAX COLLECTING UNIT, and county clerk, and 3 copies to each

17
        county treasurer.  Each copy shall be marked "state property."

18
         He  THE STATE TREASURER shall transmit to each county treasurer,

19
        at the expense of the county, a sufficient number of copies for

20
        each county, and  every  EACH county treasurer shall immediately

21
        furnish to the  township  clerk of each  township  LOCAL TAX COL-

22
        LECTING UNIT IN THAT COUNTY 5 copies  ,  to be distributed  by

23
        him  to the officers OF THE LOCAL TAX COLLECTING UNIT entitled

24
         thereto  TO A COPY.  The  board of state auditors  STATE

25
        TREASURER shall examine and audit all properly certified claims

26
        for services rendered and expenses incurred under  the provisions

27
        of sections 121, 127 and 128 of this act  THIS SECTION.



   05728'01                                  59

 1
             Sec. 122.   It shall be the duty of the auditor general to

 2
        THE STATE TREASURER SHALL prescribe or approve all forms, blanks,

 3
        and record books  made necessary by  REQUIRED UNDER this act.  ,

 4
        and it shall be the duty of said  THE county clerks and treasur-

 5
        ers  to  SHALL use the blanks prescribed or approved by the

 6
         auditor general,  STATE TREASURER and no others.

 7
             Sec. 127b.  (1)  Lands  PROPERTY located within the corpo-

     8  rate limits of any city or village, and acquired by  the  THIS

 9
        state by  virtue of  the automatic operation of FORMER section

10
        127  hereof  prior to June 15, 1933, and not  heretofore  con-

11
        veyed to  the  THIS state by the  auditor general in accordance

12
        with said section  STATE TREASURER, after absolute title

13
         thereto  TO THAT PROPERTY has been determined  so  to be in

14
         the  THIS state by final judgment  or decree  of a court of com-

15
        petent jurisdiction, and after  such  THAT judgment  or decree

16
        is no longer subject to modification or reversal  by the same or

17
        a higher court,  shall be conveyed by the director of

18
         conservation  THE DEPARTMENT OF NATURAL RESOURCES to  such  THAT

19
        city or village.

20
             (2) All  lands  PROPERTY conveyed  hereunder  UNDER THIS

21
        SECTION or any part  thereof  OF THAT PROPERTY or interest

22
         therein  IN THAT PROPERTY may be sold by  such  THE city or vil-

23
        lage as provided by law or charter.  , and the  THE proceeds of

24
        any  such  sale shall be applied as provided in section 131.

25
         hereof.

26
             Sec. 130.  (1) All taxes charged against  such lands  THE

27
        PROPERTY in the office of the  auditor general at the time they



   05728'01                                  60

 1
        are  STATE TREASURER IF THE PROPERTY IS deeded to  the  THIS

 2
        state shall be canceled.  , but no  NO part of  such  THE taxes

 3
        due to the township or county shall be charged to  the  THIS

 4
        state, but  the  THIS state  ,  AND THE county and township

 5
        respectively shall bear the share of loss on  such  THE taxes

 6
        that properly belongs to each.  , and the auditor general

 7
             (2) THE STATE TREASURER shall make a list of all  such

 8
        lands  PROPERTY DEEDED TO THIS STATE in each county on or before

 9
        the first day of March in each year and transmit  such  THE list

10
        to the county treasurer.  and the  THE county treasurer shall

11
        serve, or cause to be served, upon the supervisor of the township

12
        in which  such lands are  THE PROPERTY IS located a copy of the

13
        list of  lands  PROPERTY in  such  THE township as furnished to

14
         said  THE treasurer by the  auditor general  STATE TREASURER.

15
         Said

16
             (3) THE supervisor shall produce  said  THE list to the

17
        board of review while in session for the purpose of reviewing the

18
        assessment roll.  The supervisor shall omit and cancel from his

19
        OR HER assessment roll all  said lands so  PROPERTY deeded to

20
         the  THIS state, as shown by  said  THE list.  , and it
    shall

21
        also be the duty of the  THE board of review SHALL, when in ses-

22
        sion,  to  compare the assessment roll of the township with the

23
        list  so  furnished by the county treasurer,  as aforesaid,  and

24
        correct all mistakes.  , and said lands so

25
             (4) THE PROPERTY deeded  as aforesaid  TO THIS STATE shall

26
        not be liable to any assessment for any purpose until the  same

27
        are again  PROPERTY IS sold  and deeded  by  the
     THIS state, and



   05728'01                                  61

 1
        notice of  said  THE sale  and deeding  given to the county

 2
        treasurer by the  commissioner of the state land office, as here-

 3
        inafter provided  DEPARTMENT OF NATURAL RESOURCES.

 4
             Sec. 135.  (1)  When  IF any deed, land contract, plat of

 5
        any townsite  ,  OR village,  or  addition to any townsite,

 6
        village, or city plat, or any other instrument for the conveyance

 7
        of title to any  real estate  PROPERTY, is presented to the reg-

 8
        ister of deeds of any county in this state for  record  RECORDING

 9
        or filing,  in his office, he  THE REGISTER OF DEEDS shall

10
        require ALL OF THE FOLLOWING from the person presenting the  same

11
        a  INSTRUMENT FOR FILING:

12
             (A) A certificate from the  auditor general  STATE

13
        TREASURER, or from the county treasurer of the county, STATING

14
        whether there are any tax liens or titles held by  the  THIS

15
        state, or by any individual, against  such piece or description

16
        of land  THE PROPERTY sought to be conveyed by  such  THE

17
        instrument.  , and

18
             (B) A CERTIFICATE that all taxes due  thereon  ON THAT

19
        PROPERTY have been paid for the 5 years  next  preceding the date

20
        of  such  THE instrument.  , and a

21
             (C) A certificate from the city, village, or township trea-

22
        surer  , wherein the lands are located, in any city, village or

23
        township collecting its own delinquent taxes or special

24
        assessments  IN WHICH THE PROPERTY IS LOCATED, whether there are

25
        any tax titles or certificates of tax sale held by  such  THE

26
        city, village, or township, or by any individual, against  such





   05728'01                                  62

 1
        piece or description of land sought  THE PROPERTY to be conveyed.

 2
         by such instrument, and

 3
             (D) A CERTIFICATE that all tax titles, tax certificates, or

 4
        special assessments sold  thereon  ON THAT PROPERTY to the city,

 5
        village, or township  certifying,  have been redeemed for the 5

 6
        years  next  preceding the date of  such  THE instrument.
     , and

 7
        in default of the presentation of such

 8
             (2) IF THE certificate or certificates  he  REQUIRED UNDER

 9
        SUBSECTION (1) ARE NOT PROVIDED, THE PERSON PRESENTING THE

10
        INSTRUMENT FOR RECORDING shall not record the  same  INSTRUMENT

11
        until  such  THE NECESSARY certificate is  secured and

12
        presented.   When

13
             (3) IF any instrument is presented for certification on or

14
        after March 1 and before the local treasurer of the LOCAL TAX

15
        COLLECTING unit in which the  lands are  PROPERTY IS located has

16
        made his OR HER return of current delinquent taxes, the county

17
        treasurer shall include with his OR HER certification a notation

18
        that the current delinquent return was not available for

19
        examination.  , and the  THE register of deeds shall not refuse

20
        to record the instrument because of A lack of complete

21
        certification.

22
             (4) Taxes  cancelled  CANCELED by court decree made pursuant

23
        to section 67  of this act  shall be  deemed  CONSIDERED to have

24
        been paid within the meaning of this section, provided title to

25
        the  lands  PROPERTY against which  such  THOSE taxes were

26
        assessed is not in  the  THIS state  at  ON the date of 
    such

27
        THE certificate.



   05728'01                                  63

 1
             (5) The register of deeds shall note the fact upon  said

 2
        THE deed that  said  THE REQUIRED certificate or certificates

 3
        have or have not been presented to him OR HER when  such  THE

 4
        instrument is presented for  record, and in case  RECORDING.  IF

 5
        the person presenting  such  THE instrument  shall refuse

 6
        REFUSES to procure  such  A certificate or certificates,  he  THE

 7
        REGISTER OF DEEDS shall endorse that fact upon  said  THE instru-

 8
        ment, over his OR HER official signature, and shall refuse to

 9
        receive and record the  same:  Provided, That the provisions of

10
        this section shall  INSTRUMENT.

11
             (6) THIS SECTION DOES not apply to  the  ANY OF THE

12
        FOLLOWING:

13
             (A) THE filing of any town or village plat for the purpose

14
        of incorporation,  in so far  INSOFAR as the  land therein

15
        embraced  PROPERTY INCLUDED IN THAT PLAT is included in a plat

16
        already filed in the office of the register of deeds, or  in so

17
        far  INSOFAR as the description of  lands therein  THE PROPERTY

18
        IN THAT PLAT is not changed by  such  THE plat.  , nor to the

19
             (B) THE filing of any copy of the town, village, or city

20
        plat  in case  IF the original plat filed in the office of  such

21
        THE register of deeds has been lost or destroyed.  , nor to

22
             (C) TO any sheriff's or commissioner's deed executed for the

23
        sale of  lands  PROPERTY under any proceeding in law, or by

24
        virtue of any  decree  JUDGMENT of any of the courts of this

25
        state.  , nor to







   05728'01                                  64

 1
             (D) TO any deed of trust by any assignee, executor, or

 2
        corporation executed pursuant to any law of this state.  , nor

 3
        to

 4
             (E) TO any quitclaim deed or other conveyance containing no

 5
        covenants of warranty.  ; nor to

 6
             (F) TO any  land  patent executed by the president of the

 7
        United States  ,  or the governor of this state.  , nor to

 8
             (G) TO any tax deed made by the  auditor general; nor to

 9
        STATE TREASURER.

10
             (H) TO any deed executed by any railroad company conveying

11
        its right-of-way, provided  such  THE deed is accompanied by a

12
        certificate of the  auditor general  STATE TREASURER showing that

13
        all specific taxes due from  said  THE railroad company have been

14
        paid,  to and  including TAXES LEVIED IN the year in which  such

15
        THE deed is executed.

16
             (7) A violation of  the provisions of  this section by any

17
        register of deeds  shall be deemed  IS a misdemeanor,  and upon

18
        conviction thereof he shall be fined not to exceed  PUNISHABLE BY

19
        A FINE OF NOT MORE THAN $100.00, and he  shall further be  OR SHE

20
        IS liable to the grantee of any instrument  so  recorded for the

21
        amount of damages sustained.  , to be recovered in an action for

22
        debt in any court of this state.

23
             Sec. 138.  (1) All  lands which have  PROPERTY THAT HAS been

24
        returned to the  auditor general  STATE TREASURER as delinquent

25
        for taxes under the provisions of any general tax law in force

26
        prior to the passage of  Act 200 of the Public Acts of 1891

27
        FORMER 1891 PA 200, and upon which the taxes are  now or shall



   05728'01                                  65

 1
        hereafter remain  unpaid and which have not been sold for  such

 2
        THOSE taxes, and all  lands so  PROPERTY returned  which have

 3
        THAT HAS been  heretofore  sold for  such  delinquent taxes, and

 4
        upon which the sale  or sales so made shall have  HAS been  or

 5
        may hereafter  OR MAY be set aside by any court of competent

 6
        jurisdiction  ,  or  shall have been or may hereafter be

 7
        canceled  ,  as provided by law,  shall be  IS subject to dispo-

 8
        sition, sale, and redemption for the enforcement and collection

 9
        of  such  THE tax liens in the method and manner provided in this

10
        act.  for the disposition, sale and redemption of lands made

11
        subject to the provisions of this act by section 60 thereof:

12
        Provided, That nothing in this

13
             (2) THIS section contained  shall be held to provide for

14
        DOES NOT APPLY TO the sale of any  lands heretofore  PROPERTY

15
        PREVIOUSLY sold, if the sale  thereof shall have been  WAS set

16
        aside or canceled for any reason affecting the validity of the

17
        taxes for which the  land  PROPERTY was sold.  :  Provided fur-

18
        ther, That the

19
             (3) THE court may  in its discretion, where equity appears

20
        to so demand,  enter decree of sale for the taxes for any year

21
        prior to 1891, for the amount of the taxes found valid, without

22
        including the charge for interest  thereon  as provided by law.

23
         :  And provided further, That if

24
             (4) IF tender of the amount assessed against any  land

25
        PROPERTY for taxes of 1890  ,  or any prior year is made to the

26
         auditor general  STATE TREASURER, together with the collection

27
        fee and the charge for expenses as provided by law, at any time



   05728'01                                  66

 1
        before the first day of the month preceding the month in which

 2
        sale is ordered to be made,  he  THE STATE TREASURER shall issue

 3
        A receipt  therefor,  and cancel any state bid under which  said

 4
        land  THE PROPERTY is held for  said  THAT year, and  in
    such

 5
        case the  THIS state  ,  AND THE county  ,  and
    township shall

 6
        bear the loss of accrued interest in proportion to their

 7
         several  interests  therein  IN THE PROPERTY.

 8
             Sec. 139.  (1) The  auditor general  STATE TREASURER may

 9
        cause an examination to be made of the proceedings under which

10
        any  lands  PROPERTY bid  to the  OFF TO THIS state, and which

11
         have  HAS not been deeded by the  auditor general  STATE

12
        TREASURER, were sold for delinquent taxes and bid  to the  OF TO

13
        THIS state under the provisions of any general tax law.  , and if

14
        he shall find

15
             (2) IF THE STATE TREASURER FINDS that  such  THE sales or

16
        the decrees under  and by virtue of  which  such  THE sales were

17
        made were in contravention of any provision of the laws in force

18
        at the time  such  THE decrees were entered or sales made,  he

19
        THE STATE TREASURER may cancel  such  THE sales and proceed at

20
        any time to enforce the collection of  such  THE taxes under  and

21
        in accordance with the provisions of  this act.  , as in the case

22
        of lands returned or sold thereunder.

23
             Sec. 144.  (1) The  auditor general  STATE TREASURER shall

24
        be made a party defendant to all actions or proceedings insti-

25
        tuted  for the purpose of setting  TO SET aside any sale  or

26
        sales  for delinquent taxes on  lands which have  PROPERTY THAT

27
        HAS been sold at annual tax sales, or  for purpose of setting  TO



   05728'01                                  67

 1
        SET aside any taxes returned to him OR HER and for which sale has

 2
        not been made.  ; in all such cases a

 3
             (2) A copy of the petition shall be served upon the  auditor

 4
        general  STATE TREASURER, the prosecuting attorney of the county,

 5
        and the city, village, township, and school district, for the

 6
        taxes of which  such land  THE PROPERTY was sold or returned

 7
        delinquent at the time of commencing the action, which  said

 8
        service  shall be  IS in lieu of the service of other process.

 9
        Hearing upon  such  THE petition shall not be held until  such

10
        service has been made and  due  proof  thereof  OF SERVICE

11
        filed.   Upon so being made a party, it shall be the duty of the

12
        auditor general, whenever he shall, in his discretion deem the

13
        same to be expedient, to the end that the state of Michigan may

14
        be fully protected, to

15
             (3) THE STATE TREASURER MAY cause the attorney general to

16
        represent him OR HER in  such  THOSE proceedings.  In any suit or

17
        proceedings instituted  for the purpose in  UNDER this section,

18
         mentioned,  no costs shall be  taxed  ASSESSED against any party

19
        to the action.



















   05728'01          Final page.                            JLB