June 27, 2008, Introduced by Senator GEORGE and referred to the Committee on Local, Urban and State Affairs.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
(MCL 211.1 to 211.155) by adding sections 89d and 89e.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 89d. (1) Notwithstanding the provisions of the charter of
a home rule city to the contrary, the city treasurer of an eligible
city shall return to the county treasurer all uncollected
delinquent taxes levied on real property after December 31, 2008 on
the March 1 immediately following the year in which the taxes are
levied.
(2) The city treasurer of an eligible city may return all
uncollected delinquent taxes levied on real property prior to
December 31, 2008 to the county treasurer for collection on March
1, 2010. A city treasurer shall provide written notice to the
county treasurer of his or her intent to return uncollected
delinquent taxes levied prior to December 31, 2008 under this
subsection not later than February 1, 2010. If uncollected
delinquent taxes levied prior to December 31, 2008 are returned to
the county treasurer for collection under this subsection, the
county treasurer shall collect those taxes with taxes returned as
delinquent in 2010.
(3) After the uncollected delinquent taxes levied on real
property are returned to the county treasurer for collection under
this section, the provisions of this act apply for collection of
those taxes and for the issuance of notes in anticipation of the
collection of those taxes.
(4) A judgment entered under section 78k that extinguishes any
lien for unpaid taxes or special assessments does not extinguish
the right of the city to bring an in personam action under this act
or its charter to enforce personal liability for those unpaid taxes
or special assessments. The city may bring an in personam action to
enforce personal liability for unpaid delinquent taxes levied prior
to January 1, 2009 or special assessments not returned as
delinquent under this section within 15 years after the taxes or
special assessments are levied.
(5) As used in this section:
(a) "Delinquent taxes" or "uncollected delinquent taxes"
includes any taxes levied by and payable to the city treasurer in
installments the balance of which remains unpaid on January 1
immediately following the year in which the taxes are levied, and
includes all interest and penalties that accrue after July 31 of
the year in which all taxes billed by the city are levied if that
interest and those penalties remain unpaid on the date the
delinquent taxes are returned to the county treasurer.
(b) "Eligible city" means a city with a population of more
than 50,000 and less than 100,000 that is located in a county with
a population of less than 350,000 as determined by the most recent
federal decennial census.
Sec. 89e. (1) Notwithstanding the provisions of the charter of
a home rule city to the contrary, and with the agreement of the
county treasurer, the city treasurer of an eligible city may return
to the county treasurer all uncollected delinquent taxes levied on
personal property after December 31, 2008 on the March 1
immediately following the year in which the taxes are levied.
(2) With the agreement of the county treasurer, the city
treasurer of an eligible city may return all uncollected delinquent
taxes levied on personal property prior to December 31, 2008 to the
county treasurer for collection on March 1 of the year in which the
county treasurer agrees to the return of uncollected delinquent
taxes under this subsection. A city treasurer shall provide to the
county treasurer written notice of his or her intent to return
uncollected delinquent taxes levied prior to December 31, 2008
under this subsection not later than February 1 of the year in
which the county treasurer agrees to the return of uncollected
delinquent taxes under this subsection. If those uncollected
delinquent taxes are returned to the county treasurer for
collection under this subsection, the county treasurer shall
collect those taxes with taxes returned as delinquent in that same
year.
(3) After the uncollected delinquent taxes levied on personal
property are returned to the county treasurer for collection under
this section, the provisions of this act apply for collection of
those taxes.
(4) As used in this section:
(a) "Delinquent taxes" or "uncollected delinquent taxes"
includes any taxes levied by and payable to the city treasurer in
installments the balance of which remains unpaid on January 1
immediately following the year in which the taxes are levied, and
includes all interest and penalties that accrue after July 31 of
the year in which all taxes billed by the city are levied if that
interest and those penalties remain unpaid on the date the
delinquent taxes are returned to the county treasurer.
(b) "Eligible city" means a city with a population of more
than 50,000 and less than 100,000 that is located in a county with
a population of less than 350,000.