HB-5609, As Passed House, May 31, 2012
May 9, 2012, Introduced by Rep. Huuki and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
(MCL 211.1 to 211.155) by adding section 78p.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 78p. (1) Any provision of this act to the contrary
notwithstanding, if property for which taxes have been returned as
delinquent under section 78a and on which delinquent taxes are due
is sold, transferred, or otherwise conveyed to a member of a
federally recognized Indian tribe and, as a result of that
transfer, sale, or conveyance, the property is exempt under federal
law from forfeiture, foreclosure, and sale under this act for those
delinquent taxes, the taxes that were returned as delinquent and
that were due on that property at the time of the transfer to a
member of a federally recognized Indian tribe are a personal
liability of the transferor to whom the delinquent taxes were
originally billed.
(2) If taxes returned as delinquent are determined to be a
personal liability of the transferor under subsection (1), the
transferor is subject to the collection of those delinquent taxes
as provided in section 47.