SENATE BILL No. 914
December 4, 2001, Introduced by Senator MC COTTER and referred to the Committee on Government 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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2
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
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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
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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.
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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
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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
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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
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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
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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.
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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
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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
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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
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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
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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