Bill Text: MI HB5160 | 2013-2014 | 97th Legislature | Engrossed
Bill Title: Property tax; payment and collection; liability for collection of taxes; modify. Amends sec. 1 of 1972 PA 160 (MCL 211.731).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2014-12-31 - Assigned Pa 568'14 With Immediate Effect 2014 Addenda [HB5160 Detail]
Download: Michigan-2013-HB5160-Engrossed.html
HB-5160, As Passed Senate, December 18, 2014
HOUSE BILL No. 5160
November 14, 2013, Introduced by Rep. Price and referred to the Committee on Local Government.
A bill to amend 1972 PA 160, entitled
"An act to allow units and subdivisions of government to make
agreements; and to provide for costs of administration of
agreements,"
by amending section 1 (MCL 211.731).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. (1) For the purpose of reducing duplication of effort
and to provide for more effective tax administration, a township,
village, city, or county may enter into an agreement with another
township, village, city, or county of this state for the assessment
and collection of a tax levied by such jurisdictions. The agreement
may provide for joint administration or for administration by 1
township, village, city, or county on behalf of 1 or more
townships, villages, cities, or counties that are parties to the
agreement and shall provide for the allocation of the cost of the
administration among the parties.
(2) A city, township, or village may enter into an agreement
with a county treasurer of a county in which the city, village, or
township is located for the county treasurer to administer on
behalf of the city, village, or township some or all of the tax
collection functions of the city, village, or township and its
officers. Before taking effect, the agreement shall be approved by
the governing body of the city, township, or village and by the
board of county commissioners for the county. An agreement under
this subsection shall provide for all of the following:
(a) A description of the tax collection functions to be
administered by the county treasurer.
(b) The effective date and term of operation of the agreement.
(c) The employer of personnel and staff needed for
administration of the tax collection functions by the county
treasurer under the agreement.
(d) That funds of the city, village, or township will remain
funds of the city, village, or township while the county treasurer
administers tax collection functions on behalf of the city,
village, or township and its officers.
(e) The manner in which any property, facilities, equipment,
or data of the city, village, or township required to execute the
agreement will be made available to and used by the county
treasurer.
(f) Payment for services provided under the agreement,
including, but not limited to, providing for retention by the
county treasurer of local property tax administration fees
collected by the county treasurer.
(g) Other legal, financial, and administrative arrangements
necessary to facilitate and effectuate the agreement.
(3) A county treasurer administering tax collection functions
under an agreement under subsection (2) and an employee, appointee,
or agent of the county treasurer shall not be deemed to hold a
public office of a city, village, or township while administering
tax collection functions for the city, village, or township.
(4) Before taking effect, an agreement under subsection (2)
shall be filed with the county clerk and the state treasurer.
(5) An agreement under subsection (2) is not required to
comply with the provisions of the urban cooperation act of 1967,
1967 (Ex Sess) PA 7, MCL 124.501 to 124.512, or 1967 (Ex Sess) PA
8, MCL 124.531 to 124.536.
(6) As used in this section:
(a) "Collection functions" means the powers, duties, rights,
obligations, functions, and responsibilities administered by a
city, village, or township as a tax collecting unit relating to a
tax after the certification of the tax roll and before the tax is
returned as delinquent, including, but not limited to, billing,
adjustment, collection, return, disbursement, reconciliation, and
settlement.
(b) "Tax" includes a tax collected under the general property
tax act, 1893 PA 206, MCL 211.1 to 211.155, or the state education
tax act, 1993 PA 331, MCL 211.901 to 211.906, a specific tax
authorized under the laws of this state and levied on real or
personal property, a special assessment authorized under the laws
of this state and assessed on real or personal property, and
associated penalties, fees, interest, and charges authorized under
the laws of this state.
