HB-5609, As Passed Senate, June 13, 2012

SENATE SUBSTITUTE FOR

HOUSE BILL NO. 5609

     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 an Indian tribe

recognized by the United States, an enrolled member of an Indian

tribe recognized by the United States, a tribal corporation that is

either incorporated under the tribe's own laws or under federal

law, or an unincorporated tribal entity that is owned exclusively

by the tribe, its members, or any combination of the tribe and its

members and, as a result of that sale, transfer, 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 that sale, transfer, or conveyance 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.