Bill Text: MI HB6064 | 2013-2014 | 97th Legislature | Introduced
Bill Title: Property tax; other; public notice; revise to make reference to the local government public notice act. Amends secs. 24e, 29, 34a, 51, 78i, 78m, 79a & 152 of 1893 PA 206 (MCL 211.24e et seq.).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-12-03 - Printed Bill Filed 12/03/2014 [HB6064 Detail]
Download: Michigan-2013-HB6064-Introduced.html
HOUSE BILL No. 6064
December 2, 2014, Introduced by Rep. Price and referred to the Committee on Local Government.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending sections 24e, 29, 34a, 51, 78i, 78m, 79a, and 152 (MCL
211.24e, 211.29, 211.34a, 211.51, 211.78i, 211.78m, 211.79a, and
211.152), section 24e as amended by 2002 PA 197, section 34a as
amended by 1986 PA 138, section 51 as amended by 2012 PA 57,
section 78i as amended by 2006 PA 611, section 78m as amended by
2006 PA 498, and section 79a as added by 1999 PA 133.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 24e. (1) As used in this section:
(a) "Additional millage rate" means a millage rate for
operating purposes in excess of the millage rate permitted by
subsection (2).
(b) "Additions" means that term as defined in section 34d.
(c) "Base tax rate" means a millage rate for a local unit of
government equal to the dollar amount of taxes levied for operating
purposes for the concluding fiscal year from existing property
divided by the taxable value of existing property for ad valorem
property tax levies for the ensuing fiscal year.
(d) "Concluding fiscal year" means the fiscal year of the
taxing unit immediately preceding the fiscal year for which a
limitation under this section is applied or calculated.
(e) "Ensuing fiscal year" means the fiscal year of the taxing
unit for which a limitation under this section is applied or
calculated.
(f) "Existing property" means all property against which ad
valorem property taxes were levied by a local unit for its
concluding fiscal year, minus all property that is considered
losses for purposes of ad valorem property tax levies of the local
unit for the ensuing fiscal year.
(g) "Local unit of government" or "taxing unit" means a city,
village, township, charter township, county, charter county, local
school district, intermediate school district, community college
district, or authority.
(h) "Losses" means that term as defined in section 34d.
(i) "Operating purposes" means all purposes for which ad
valorem property taxes are levied by the taxing unit other than the
levy of ad valorem property taxes to provide local school districts
revenue that is deposited in a building and site fund, or to pay
principal and interest due on a bond or note if and to the extent
the ad valorem taxes levied for this purpose are in addition to
charter or statutory limitations, as authorized by the revised
municipal finance act, 2001 PA 34, MCL 141.2101 to 141.2821.
(2) Except as provided by subsection (3), unless the taxing
unit complies with section 16 of the uniform budgeting and
accounting act, 1968 PA 2, MCL 141.436, the governing body of a
taxing unit shall not levy ad valorem property taxes for operating
purposes for an ensuing fiscal year of the taxing unit that yield
an amount more than the sum of the taxes levied at the base tax
rate on additions within the taxing unit for the ensuing fiscal
year plus an amount equal to the taxes levied for operating
purposes for the concluding fiscal year on existing property. If
the taxing unit is a county, for purposes of this calculation the
resulting sum shall be reduced by an amount equal to the estimate
of the distribution as certified by the state treasurer to be
received by the county pursuant to section 10 of the state
convention facility development act, 1985 PA 106, MCL 207.630, to
the extent that the distribution has been appropriated by the
legislature and the estimate has been certified by the state
treasurer before the final date on which a county millage rate can
be certified for the ensuing year. For purposes of this section,
the state treasurer shall certify an amount that is an estimate of
the amount to be distributed to each county pursuant to section 10
of the state convention facility development act, 1985 PA 106, MCL
207.630.
(3) Unless the taxing unit complies with section 16 of the
uniform budgeting and accounting act, 1968 PA 2, MCL 141.436, a
governing body of a taxing unit may approve a levy of an additional
millage rate only after providing the notice required by
subsections (6) and (9) and holding a public hearing of the
governing body as prescribed by subsection (6). To approve the levy
of the additional millage rate, the governing body shall adopt a
separate resolution or ordinance.
(4) If, as a result of an appeal of county equalization or
state equalization, the state equalized valuation of a unit of
local government changes, and an incorrect amount of property taxes
has been levied, the amount of additional tax revenue or the
shortage of tax revenue shall be deducted from or added to the next
regular tax levy for that unit of local government after the
determination of the rate authorized pursuant to this section. If
the legislature makes an appropriation to a county pursuant to
section 10 of the state convention facility development act, 1985
PA 106, MCL 207.630, after the final date a county millage rate can
be certified for the ensuing year, if an appropriation made
pursuant to section 10 of the state convention facility development
act, 1985 PA 106, MCL 207.630, is reduced by an executive order, or
if the amount of a distribution pursuant to section 10 of the state
convention facility development act, 1985 PA 106, MCL 207.630,
varies from the estimated amount certified by the state treasurer
pursuant to subsection (2), the amount of additional tax revenue or
the shortage of tax revenue shall be deducted from or added to the
next regularly estimated amount for purposes of the next required
calculations under subsections (2) and (11).
(5) If, at any time, the taxing unit determines that the
published, proposed additional millage rate or an adopted
additional millage rate is insufficient, the taxing unit shall
readvertise, hold another public hearing of the governing body,
and, if necessary, revote.
(6) The public hearing of the governing body of a taxing unit
required pursuant to subsections (3) and (5) shall be held for the
purpose of receiving testimony and discussing a levy of an
additional millage rate for its ensuing fiscal year. In addition to
satisfying the requirements under the open meetings act, 1976 PA
267, MCL 15.261 to 15.275, before January 1, 2015, the local unit
of government or taxing unit shall publish notice of this public
hearing in a newspaper of general circulation within the local unit
of government or taxing unit. Beginning January 1, 2015, the local
unit of government or taxing unit shall provide tier B notice of
this public hearing as set forth in the local government public
notice act. This notice shall be published or provided not less
than 6 days before the public hearing and may be jointly published
or provided with the notice of the public hearing on the taxing
unit's proposed budget as required by section 2 of 1963 (2nd Ex
Sess) PA 43, MCL 141.412, if both public hearings are held jointly.
This
The notice published
or provided shall specify the time,
date,
and place of the public hearing and shall include, in addition to
other pertinent information the local unit of government or taxing
unit may elect to include, a statement indicating the proposed
additional millage rate, the percentage by which this proposed
additional millage rate would increase revenues for operating
purposes from ad valorem property tax levies permitted by operation
of subsection (2), the percentage of increased revenue from the
immediately preceding year that the taxing unit would receive if
the additional millage rate is not approved, and that the date and
location the taxing unit plans to take action on the proposed
resolution or ordinance will be announced at the public hearing.
This
The notice published
or provided shall also provide a
statement that the taxing unit publishing or providing the notice
has complete authority to establish the number of mills to be
levied
from within its authorized millage rate. The notice Notices
published in a newspaper under this subsection shall be in not less
than 12-point type, shall be preceded by a headline stating "notice
of a public hearing on increasing property taxes" which shall be in
not less than 18-point type, shall be not less than 8 vertical
column inches and 4 horizontal inches, and shall not be placed in
that portion of the newspaper reserved for legal notice and
classified advertisements.
(7) The proposed additional millage rate, which is required by
subsection (6) to be part of the notice of the public hearing,
shall be established by a resolution adopted by the governing body
of the taxing unit before conducting the public hearing.
(8) Not more than 10 days after a public hearing, a taxing
unit may approve the levy of an additional millage rate, but shall
not approve an additional millage rate that is greater than a
proposed additional millage rate that was published or provided
pursuant to subsection (6) and on which the public hearing has been
held.
(9) Each local unit shall send timely written notice of the
time, date, and place of a public hearing to be held pursuant to
this section to all newspapers of general circulation within the
local unit.
(10) This section shall not serve to extend or authorize the
levy of ad valorem property taxes at a tax rate in excess of the
maximum permitted by law, or to prevent the reduction of the tax
rate either by action of the governing body of the taxing unit or
pursuant to this act, including sections 34 and 34d. Reductions in
millage rates that may be required by the compound operation of
sections 34 and 34d shall be calculated independently of the tax
rate limitation determined by operation of this section.
(11) If the sum of a county's operating property tax levy for
the ensuing fiscal year plus the county's distribution to be
received pursuant to section 10 of the state convention facility
development act, 1985 PA 106, MCL 207.630, exceeds the product of
the county's taxable value for the ensuing fiscal year times the
greater of the county's base tax rate or concluding fiscal year's
operating millage rate, then an amount equal to the lesser of 50%
of the excess or 50% of the state convention facility development
act distribution shall be used for substance abuse treatment
programs within the county. The proceeds received by the taxing
unit
shall be distributed to the coordinating agency designated for
that
county pursuant to section 6226 of the public health code,
1978
PA 368, MCL 333.6226, a
department-designated community mental
health entity designated under section 274 of the mental health
code, 1974 PA 258, MCL 330.1274, and used only for substance abuse
prevention and treatment programs in the county from which the
proceeds originated.
(12) Except as provided in subsection (13), this section
applies to a fiscal year of a taxing unit for which ad valorem
property taxes are levied in 1982 or in any year after 1982. This
section does not apply for the ensuing fiscal year of a local unit
of government that levied ad valorem property taxes for operating
purposes of 1 mill or less for its concluding fiscal year.
(13) This section does not apply to local school districts in
1994.
(14) In 1995, the calculations made pursuant to this section
by local school districts shall be made without regard to the
exemption provided under section 1211 of the revised school code,
1976 PA 451, MCL 380.1211, and the taxable value of property exempt
under section 1211 of the revised school code, 1976 PA 451, MCL
380.1211, is not considered a loss.
Sec. 29. (1) On the Tuesday immediately following the first
Monday in March, the board of review of each township shall meet at
the office of the supervisor, at which time the supervisor shall
submit to the board the assessment roll for the current year, as
prepared by the supervisor, and the board shall proceed to examine
and review the assessment roll.
(2) During that day, and the day following, if necessary, the
board, of its own motion, or on sufficient cause being shown by a
person, shall add to the roll the names of persons, the value of
personal property, and the description and value of real property
liable to assessment in the township, omitted from the assessment
roll. The board shall correct errors in the names of persons, in
the descriptions of property upon the roll, and in the assessment
and valuation of property. The board shall do whatever else is
necessary to make the roll comply with this act.
(3) The roll shall be reviewed according to the facts existing
on the tax day. The board shall not add to the roll property not
subject to taxation on the tax day, and the board shall not remove
from the roll property subject to taxation on that day regardless
of a change in the taxable status of the property since that day.
(4) The board shall pass upon each valuation and each
interest, and shall enter the valuation of each, as fixed by the
board, in a separate column.
(5) The roll as prepared by the supervisor shall stand as
approved and adopted as the act of the board of review, except as
changed by a vote of the board. If for any cause a quorum does not
assemble during the days above mentioned, the roll as prepared by
the supervisor shall stand as if approved by the board of review.
(6) The business which the board may perform shall be
conducted at a public meeting of the board held in compliance with
Act
No. 267 of the Public Acts of 1976, being sections 15.261 to
15.275
of the Michigan Compiled Laws. the
open meetings act, 1976
PA 267, MCL 15.261 to 15.275. Public notice of the time, date, and
place
of the meeting shall be given in the manner required by Act
No.
267 of the Public Acts of 1976. Notice the open meetings act,
1976 PA 267, MCL 15.261 to 15.275. Before January 1, 2015, notice
of the date, time, and place of the meeting of the board of review
shall be given at least 1 week before the meeting by publication in
a generally circulated newspaper serving the area. The notice shall
appear in 3 successive issues of the newspaper where available;
otherwise, by the posting of the notice in 5 conspicuous places in
the township. Beginning January 1, 2015, tier A public notice of
the time, date, and place of the meeting shall be given not more
than 30 days but not less than 14 days before the meeting as set
forth in the local government public notice act.
(7) When the board of review makes a change in the assessment
of property or adds property to the assessment roll, the person
chargeable with the assessment shall be promptly notified in such a
manner as will assure the person opportunity to attend the second
meeting of the board of review provided in section 30.
Sec.
34a. (1) The equalization director of each county shall
prepare
a tabular statement each year, by the several cities and
townships of the county, showing the tentative recommended
equalization ratios and estimated multipliers necessary to compute
individual state equalized valuation of real property and of
personal
property. The Before
January 1, 2015, the county shall
publish the tabulation in a newspaper of general circulation within
the
county on or before the third Monday in February each year. and
Beginning January 1, 2015, the county shall provide tier C public
notice of the tabulation on or before the third Monday in February
each year as set forth in the local government public notice act.
The county shall furnish a copy of the tabulation to each assessor
and to each of the boards of review in the county and to the state
tax commission. All notices of meetings of the boards of review
shall give the tentative ratios and estimated multipliers
pertaining to their jurisdiction. The tentative recommended
equalization ratios and multiplying figures shall not prejudice the
equalization procedures of the county board of commissioners or the
state tax commission.
(2)
If the final equalization multiplier for only the 1986 tax
year
exceeds the tentative multiplier used in preparing the
assessment
notice and as a result of action of the state board of
equalization
or county board of commissioners a taxpayer's
assessment
as equalized is in excess of 50% of true cash value,
that
person may appeal directly to the tax tribunal. The appeal
shall
be filed under this subsection during 1986 on or before the
third
Monday in August and shall be heard in the same manner as
other
appeals of the tribunal. An appeal pursuant to this
subsection
shall not result in an equalized value less than the
assesed
value multiplied by the tentative equalization multiplier
used
in preparing the assessment notice.
Sec. 51. (1) If a township treasurer does not file his or her
bond with the county treasurer as prescribed by law and the
township board fails to appoint a treasurer to give the bond and
deliver a receipt for the bond to the supervisor by December 10,
the supervisor shall deliver the tax roll with the necessary
warrant directed to the county treasurer, who shall make the
collection and return of taxes. The county treasurer, pursuant to
the adoption of a resolution by the county board of commissioners,
has the same powers and duties to add a property tax administration
fee, a late penalty charge, and interest to all taxes collected as
conferred upon a township treasurer under section 44. The excess of
the amount of property tax administration fees over the expense to
the county in collecting the taxes shall be returned to the
township, and the remainder of the property tax administration fees
and any late penalty charges imposed shall be credited to the
county general fund. For the purpose of collecting the taxes, the
county treasurer is vested with all the powers conferred upon the
township treasurer and an action may be brought on the county
treasurer's bond under the same circumstances as on those of a
township treasurer.
(2) A local tax collecting unit that collects a summer
property tax shall defer the collection of summer property taxes
against the following property for which a deferment is claimed
until the following February 15:
(a) The principal residence of a taxpayer who meets both of
the following conditions:
(i) Meets 1 or more of the following conditions:
(A) Is a totally and permanently disabled person, blind
person, paraplegic, quadriplegic, eligible serviceperson, eligible
veteran, or eligible widow or widower, as these persons are defined
in chapter 9 of the income tax act of 1967, 1967 PA 281, MCL
206.501 to 206.532.
(B) Is 62 years of age or older, including the unremarried
surviving spouse of a person who was 62 years of age or older at
the time of death.
(ii) For the prior taxable year had a total household income of
the following:
(A) For taxes levied before January 1, 2005, $25,000.00, or
less.
(B) For taxes levied after December 31, 2004 and before
January 1, 2006, $35,000.00, or less.
(C) For taxes levied after December 31, 2005 and before
January 1, 2007, $37,500.00, or less.
(D) For taxes levied after December 31, 2006, $40,000.00, or
less.
(b) Property classified or used as agricultural real property
if the gross receipts of the agricultural or horticultural
operations in the previous year or the average gross receipts of
the operations in the previous 3 years are not less than the
household income of the owner in the previous year or the combined
household incomes in the previous year of the individual members of
a limited liability company or partners of a partnership that owns
the agricultural real property. A limited liability company or
partnership may claim the deferment under this section only if the
individual members of the limited liability company or partners of
the partnership qualified for the deferment under this section
before the individual members or partners formed the limited
liability company or partnership.
(3) A taxpayer may claim a deferment provided by subsection
(2) by filing with the treasurer of the local property tax
collecting unit an intent to defer the summer property taxes that
are due and payable in that year without penalty or interest. Taxes
deferred under subsection (2) that are not paid by the following
February 15 are not subject to penalties or interest for the period
of deferment.
(4) The intent statement required by subsection (3) shall be
on a form prescribed and provided by the department of treasury to
the treasurer of the local property tax collecting unit.
(5) The treasurer of the local property tax collecting unit
that collects a summer property tax shall do the following:
(a)
Cause Before January 1,
2015, cause a notice of the
availability of the deferment to be published in a newspaper of
general circulation within the local property tax collecting unit
or to be included as an insertion with the tax bill. Beginning
January 1, 2015, provide tier C public notice of the availability
of the deferment as set forth in the local government public notice
act or include notice of the availability of the deferment as an
insertion with the tax bill.
(b) Assist persons in completing the deferment form.
(6) If a local property tax collecting unit that collects a
summer property tax also collects a winter property tax in the same
year, a statement of the amount of taxes deferred pursuant to
subsection (2) shall be in the December tax statement mailed by the
local property tax collecting unit for each summer property tax
payment that was deferred from collection. If a local property tax
collecting unit that collects a summer property tax does not
collect a winter property tax in the same year, it shall mail a
statement of the amount of taxes deferred under subsection (2) at
the same time December tax statements are required to be mailed
under section 44.
(7) Persons eligible for deferment of summer property taxes
under subsection (2) may file their intent to defer until September
15 or the time the tax would otherwise become subject to interest
or a late penalty charge for late payment, whichever is later.
(8) To the extent permitted by the revised school code, 1976
PA 451, MCL 380.1 to 380.1852, or the charter of a local property
tax collecting unit, a local property tax collecting unit may
provide for the levy and collection of summer property taxes. The
terms and conditions of collection established by or under an
agreement executed pursuant to the revised school code, 1976 PA
451, MCL 380.1 to 380.1852, or the charter of a local tax
collecting unit govern a summer property tax levy.
(9) As used in this section:
(a) "Principal residence" means property exempt under section
7cc.
(b) "Summer property tax" means a levy of ad valorem property
taxes that first becomes a lien before December 1 of any calendar
year.
Sec. 78i. (1) Not later than May 1 immediately succeeding the
forfeiture of property to the county treasurer under section 78g,
the foreclosing governmental unit shall initiate a search of
records identified in subsection (6) to identify the owners of a
property interest in the property who are entitled to notice under
this section of the show cause hearing under section 78j and the
foreclosure hearing under section 78k. The foreclosing governmental
unit may enter into a contract with 1 or more authorized
representatives to perform a title search or may request from 1 or
more authorized representatives another title search product to
identify the owners of a property interest in the property as
required under this subsection or to perform other functions
required for the collection of delinquent taxes under this act.
(2) After conducting the search of records under subsection
(1), the foreclosing governmental unit or its authorized
representative shall determine the address reasonably calculated to
apprise those owners of a property interest of the show cause
hearing under section 78j and the foreclosure hearing under section
78k and shall send notice of the show cause hearing under section
78j and the foreclosure hearing under section 78k to those owners,
and to a person entitled to notice of the return of delinquent
taxes under section 78a(4), by certified mail, return receipt
requested, not less than 30 days before the show cause hearing. If
after conducting the search of records under subsection (1) the
foreclosing governmental unit is unable to determine an address
reasonably calculated to inform a person with an interest in a
forfeited property, or if the foreclosing governmental unit
discovers a deficiency in notice under subsection (4), the
following shall be considered reasonable steps by the foreclosing
governmental unit or its authorized representative to ascertain the
address of a person entitled to notice under this section or to
ascertain an address necessary to correct the deficiency in notice
under subsection (4):
(a) For an individual, a search of the records of the probate
court for the county in which the property is located.
(b) For an individual, a search of the qualified voter file
established under section 509o of the Michigan election law, 1954
PA 116, MCL 168.509o, which is authorized by this subdivision.
(c) For a partnership, a search of partnership records filed
with the county clerk.
(d) For a business entity other than a partnership, a search
of business entity records filed with the department of labor and
economic growth.
(3) The foreclosing governmental unit or its authorized
representative or authorized agent shall make a personal visit to
each parcel of property forfeited to the county treasurer under
section 78g to ascertain whether or not the property is occupied.
If the property appears to be occupied, the foreclosing
governmental unit or its authorized representative shall do all of
the following:
(a) Attempt to personally serve upon a person occupying the
property notice of the show cause hearing under section 78j and the
foreclosure hearing under section 78k.
(b) If a person occupying the property is personally served,
orally inform the occupant that the property will be foreclosed and
the occupants will be required to vacate unless all forfeited
unpaid delinquent taxes, interest, penalties, and fees are paid, of
the time within which all forfeited unpaid delinquent taxes,
interest, penalties, and fees must be paid, and of agencies or
other resources that may be available to assist the owner to avoid
loss of the property.
(c) If the occupant appears to lack the ability to understand
the advice given, notify the department of human services or
provide the occupant with the names and telephone numbers of the
agencies that may be able to assist the occupant.
(d) If the foreclosing governmental unit or its authorized
representative is not able to personally meet with the occupant,
the foreclosing governmental unit or its authorized representative
shall place the notice in a conspicuous manner on the property and
shall also place in a conspicuous manner on the property a notice
that explains, in plain English, that the property will be
foreclosed unless forfeited unpaid delinquent taxes, interest,
penalties, and fees are paid, the time within which forfeited
unpaid delinquent taxes, interest, penalties, and fees must be
paid, and the names, addresses, and telephone numbers of agencies
or other resources that may be available to assist the occupant to
avoid loss of the property. If this state is the foreclosing
governmental unit within a county, the department of treasury shall
perform the personal visit to each parcel of property under this
subsection on behalf of this state.
(4) If the foreclosing governmental unit or its authorized
representative discovers any deficiency in the provision of notice,
the foreclosing governmental unit shall take reasonable steps in
good faith to correct that deficiency not later than 30 days before
the show cause hearing under section 78j, if possible.
(5) If the foreclosing governmental unit or its authorized
representative is unable to ascertain the address reasonably
calculated to apprise the owners of a property interest entitled to
notice under this section, or is unable to notify the owner of a
property
interest under subsection (2), the notice shall be made by
publication.
A as provided in this
subsection. Before January 1,
2015, a notice shall be published for 3 successive weeks, once each
week, in a newspaper published and circulated in the county in
which the property is located, if there is one. If no paper is
published in that county, publication shall be made in a newspaper
published
and circulated in an adjoining county. This publication
Beginning January 1, 2015, tier A public notice shall be provided
as set forth in the local government public notice act. Notice
under this subsection shall be instead of notice under subsection
(2).
(6) The owner of a property interest is entitled to notice
under this section of the show cause hearing under section 78j and
the foreclosure hearing under section 78k if that owner's interest
was identifiable by reference to any of the following sources
before the date that the county treasurer records the certificate
required under section 78g(2):
(a) Land title records in the office of the county register of
deeds.
(b) Tax records in the office of the county treasurer.
(c) Tax records in the office of the local assessor.
(d) Tax records in the office of the local treasurer.
(7) The notice required under subsections (2) and (3) shall
include all of the following:
(a) The date on which the property was forfeited to the county
treasurer.
(b) A statement that the person notified may lose his or her
interest in the property as a result of the foreclosure proceeding
under section 78k.
(c) A legal description or parcel number of the property and
the street address of the property, if available.
(d) The person to whom the notice is addressed.
(e) The total taxes, interest, penalties, and fees due on the
property.
(f) The date and time of the show cause hearing under section
78j.
(g) The date and time of the hearing on the petition for
foreclosure under section 78k, and a statement that unless the
forfeited unpaid delinquent taxes, interest, penalties, and fees
are paid on or before the March 31 immediately succeeding the entry
of a judgment foreclosing the property under section 78k, or in a
contested case within 21 days of the entry of a judgment
foreclosing the property under section 78k, the title to the
property shall vest absolutely in the foreclosing governmental unit
and that all existing interests in oil or gas in that property
shall be extinguished except the following:
(i) The interests of a lessee or an assignee of an interest of
a lessee under an oil or gas lease in effect as to that property or
any part of that property if the lease was recorded in the office
of the register of deeds in the county in which the property is
located before the date of filing the petition for foreclosure
under section 78h.
(ii) Interests preserved as provided in section 1(3) of 1963 PA
42, MCL 554.291.
(h) An explanation of the person's rights of redemption and
notice that the rights of redemption will expire on the March 31
immediately succeeding the entry of a judgment foreclosing the
property under section 78k, or in a contested case 21 days after
the entry of a judgment foreclosing the property under section 78k.
(8)
The published notice required under subsection (5) shall
include all of the following:
(a) A legal description or parcel number of each property.
(b) The street address of each property, if available.
(c) The name of any person or entity entitled to notice under
this section who has not been notified under subsection (2) or (3).
(d) The date and time of the show cause hearing under section
78j.
(e) The date and time of the hearing on the petition for
foreclosure under section 78k.
(f) A statement that unless all forfeited unpaid delinquent
taxes, interest, penalties, and fees are paid on or before the
March 31 immediately succeeding the entry of a judgment foreclosing
the property under section 78k, or in a contested case within 21
days of the entry of a judgment foreclosing the property under
section 78k, the title to the property shall vest absolutely in the
foreclosing governmental unit and that all existing interests in
oil or gas in that property shall be extinguished except the
following:
(i) The interests of a lessee or an assignee of an interest of
a lessee under an oil or gas lease in effect as to that property or
any part of that property if the lease was recorded in the office
of the register of deeds in the county in which the property is
located before the date of filing the petition for foreclosure
under section 78h.
(ii) Interests preserved as provided in section 1(3) of 1963 PA
42, MCL 554.291.
(g) A statement that a person with an interest in the property
may lose his or her interest in the property as a result of the
foreclosure proceeding under section 78k and that all existing
interests in oil or gas in that property shall be extinguished
except the following:
(i) The interests of a lessee or an assignee of an interest of
a lessee under an oil or gas lease in effect as to that property or
any part of that property if the lease was recorded in the office
of the register of deeds in the county in which the property is
located before the date of filing the petition for foreclosure
under section 78h.
(ii) Interests preserved as provided in section 1(3) of 1963 PA
42, MCL 554.291.
(9) The owner of a property interest who has been properly
served with a notice of the show cause hearing under section 78j
and the foreclosure hearing under section 78k and who failed to
redeem the property as provided under this act shall not assert any
of the following:
(a) That notice was insufficient or inadequate on the grounds
that some other owner of a property interest was not also served.
(b) That the redemption period provided under this act was
extended in any way on the grounds that some other owner of a
property interest was not also served.
(10) The failure of the foreclosing governmental unit to
comply with any provision of this section shall not invalidate any
proceeding under this act if the owner of a property interest or a
person to whom a tax deed was issued is accorded the minimum due
process required under the state constitution of 1963 and the
constitution of the United States.
(11) As used in this section, "authorized representative"
includes all of the following:
(a) A title insurance company or agent licensed to conduct
business in this state.
(b) An attorney licensed to practice law in this state.
(c) A person accredited in land title search procedures by a
nationally recognized organization in the field of land title
searching.
(d) A person with demonstrated experience searching land title
records, as determined by the foreclosing governmental unit.
(12) The provisions of this section relating to notice of the
show cause hearing under section 78j and the foreclosure hearing
under section 78k are exclusive and exhaustive. Other requirements
relating to notice or proof of service under other law, rule, or
legal requirement are not applicable to notice and proof of service
under this section.
Sec. 78m. (1) Not later than the first Tuesday in July,
immediately succeeding the entry of judgment under section 78k
vesting absolute title to tax delinquent property in the
foreclosing governmental unit, this state is granted the right of
first refusal to purchase property at the greater of the minimum
bid or its fair market value by paying that amount to the
foreclosing governmental unit if the foreclosing governmental unit
is not this state. If this state elects not to purchase the
property under its right of first refusal, a city, village, or
township may purchase for a public purpose any property located
within that city, village, or township set forth in the judgment
and subject to sale under this section by payment to the
foreclosing governmental unit of the minimum bid. If a city,
village, or township does not purchase that property, the county in
which that property is located may purchase that property under
this section by payment to the foreclosing governmental unit of the
minimum bid. If property is purchased by a city, village, township,
or county under this subsection, the foreclosing governmental unit
shall convey the property to the purchasing city, village,
township, or county within 30 days. If property purchased by a
city, village, township, or county under this subsection is
subsequently sold for an amount in excess of the minimum bid and
all costs incurred relating to demolition, renovation,
improvements, or infrastructure development, the excess amount
shall be returned to the delinquent tax property sales proceeds
account for the year in which the property was purchased by the
city, village, township, or county or, if this state is the
foreclosing governmental unit within a county, to the land
reutilization fund created under section 78n. Upon the request of
the foreclosing governmental unit, a city, village, township, or
county that purchased property under this subsection shall provide
to the foreclosing governmental unit without cost information
regarding any subsequent sale or transfer of the property. This
subsection applies to the purchase of property by this state, a
city, village, or township, or a county prior to a sale held under
subsection (2).
(2) Subject to subsection (1), beginning on the third Tuesday
in July immediately succeeding the entry of the judgment under
section 78k vesting absolute title to tax delinquent property in
the foreclosing governmental unit and ending on the immediately
succeeding first Tuesday in November, the foreclosing governmental
unit, or its authorized agent, at the option of the foreclosing
governmental unit, shall hold at least 2 property sales at 1 or
more convenient locations at which property foreclosed by the
judgment entered under section 78k shall be sold by auction sale,
which may include an auction sale conducted via an internet
website.
Notice Before January 1,
2015, notice of the time and
location of the sales shall be published not less than 30 days
before each sale in a newspaper published and circulated in the
county in which the property is located, if there is one. If no
newspaper is published in that county, publication shall be made in
a newspaper published and circulated in an adjoining county.
Beginning January 1, 2015, tier B public notice of the time and
location of the sales shall be provided as set forth in the local
government public notice act not less than 30 days before each
sale. Each sale shall be completed before the first Tuesday in
November immediately succeeding the entry of judgment under section
78k vesting absolute title to the tax delinquent property in the
foreclosing governmental unit. Except as provided in subsection
(5), property shall be sold to the person bidding the highest
amount above the minimum bid. The foreclosing governmental unit may
sell parcels individually or may offer 2 or more parcels for sale
as a group. The minimum bid for a group of parcels shall equal the
sum of the minimum bid for each parcel included in the group. The
foreclosing governmental unit may adopt procedures governing the
conduct of the sale and may cancel the sale prior to the issuance
of a deed under this subsection if authorized under the procedures.
The foreclosing governmental unit may require full payment by cash,
certified check, or money order at the close of each day's bidding.
Not more than 30 days after the date of a sale under this
subsection, the foreclosing governmental unit shall convey the
property by deed to the person bidding the highest amount above the
minimum bid. The deed shall vest fee simple title to the property
in the person bidding the highest amount above the minimum bid,
unless the foreclosing governmental unit discovers a defect in the
foreclosure of the property under sections 78 to 78l. If this state
is the foreclosing governmental unit within a county, the
department of natural resources shall conduct the sale of property
under this subsection and subsections (4) and (5) on behalf of this
state.
(3) For sales held under subsection (2), after the conclusion
of that sale, and prior to any additional sale held under
subsection (2), a city, village, or township may purchase any
property not previously sold under subsection (1) or (2) by paying
the minimum bid to the foreclosing governmental unit. If a city,
village, or township does not purchase that property, the county in
which that property is located may purchase that property under
this section by payment to the foreclosing governmental unit of the
minimum bid.
(4) If property is purchased by a city, village, township, or
county under subsection (3), the foreclosing governmental unit
shall convey the property to the purchasing city, village, or
township within 30 days.
(5) All property subject to sale under subsection (2) shall be
offered for sale at not less than 2 sales conducted as required by
subsection (2). The final sale held under subsection (2) shall be
held not less than 28 days after the previous sale under subsection
(2). At the final sale held under subsection (2), the sale is
subject to the requirements of subsection (2), except that the
minimum bid shall not be required. However, the foreclosing
governmental unit may establish a reasonable opening bid at the
sale to recover the cost of the sale of the parcel or parcels.
(6) On or before December 1 immediately succeeding the date of
the sale under subsection (5), a list of all property not
previously sold by the foreclosing governmental unit under this
section shall be transferred to the clerk of the city, village, or
township in which the property is located. The city, village, or
township may object in writing to the transfer of 1 or more parcels
of property set forth on that list. On or before December 30
immediately succeeding the date of the sale under subsection (5),
all property not previously sold by the foreclosing governmental
unit under this section shall be transferred to the city, village,
or township in which the property is located, except those parcels
of property to which the city, village, or township has objected.
Property located in both a village and a township may be
transferred under this subsection only to a village. The city,
village, or township may make the property available under the
urban homestead act, 1999 PA 127, MCL 125.2701 to 125.2709, or for
any other lawful purpose.
(7) If property not previously sold is not transferred to the
city, village, or township in which the property is located under
subsection (6), the foreclosing governmental unit shall retain
possession of that property. If the foreclosing governmental unit
retains possession of the property and the foreclosing governmental
unit is this state, title to the property shall vest in the land
bank fast track authority created under section 15 of the land bank
fast track act, 2003 PA 258, MCL 124.765.
(8) A foreclosing governmental unit shall deposit the proceeds
from the sale of property under this section into a restricted
account designated as the "delinquent tax property sales proceeds
for the year ______". The foreclosing governmental unit shall
direct the investment of the account. The foreclosing governmental
unit shall credit to the account interest and earnings from account
investments. Proceeds in that account shall only be used by the
foreclosing governmental unit for the following purposes in the
following order of priority:
(a) The delinquent tax revolving fund shall be reimbursed for
all taxes, interest, and fees on all of the property, whether or
not all of the property was sold.
(b) All costs of the sale of property for the year shall be
paid.
(c) Any costs of the foreclosure proceedings for the year,
including, but not limited to, costs of mailing, publication,
personal service, and outside contractors shall be paid.
(d) Any costs for the sale of property or foreclosure
proceedings for any prior year that have not been paid or
reimbursed from that prior year's delinquent tax property sales
proceeds shall be paid.
(e) Any costs incurred by the foreclosing governmental unit in
maintaining property foreclosed under section 78k before the sale
under this section shall be paid, including costs of any
environmental remediation.
(f) If the foreclosing governmental unit is not this state,
any of the following:
(i) Any costs for the sale of property or foreclosure
proceedings for any subsequent year that are not paid or reimbursed
from that subsequent year's delinquent tax property sales proceeds
shall be paid from any remaining balance in any prior year's
delinquent tax property sales proceeds account.
(ii) Any costs for the defense of title actions.
(iii) Any costs incurred in administering the foreclosure and
disposition of property forfeited for delinquent taxes under this
act.
(g) If the foreclosing governmental unit is this state, any
remaining balance shall be transferred to the land reutilization
fund created under section 78n.
(h) In 2008 and each year after 2008, if the foreclosing
governmental unit is not this state, not later than June 30 of the
second calendar year after foreclosure, the foreclosing
governmental unit shall submit a written report to its board of
commissioners identifying any remaining balance and any contingent
costs of title or other legal claims described in subdivisions (a)
through (f). All or a portion of any remaining balance, less any
contingent costs of title or other legal claims described in
subdivisions (a) through (f), may subsequently be transferred into
the general fund of the county by the board of commissioners.
(9) Two or more county treasurers of adjacent counties may
elect to hold a joint sale of property as provided in this section.
If 2 or more county treasurers elect to hold a joint sale, property
may be sold under this section at a location outside of the county
in which the property is located. The sale may be conducted by any
county treasurer participating in the joint sale. A joint sale held
under this subsection may include or be an auction sale conducted
via an internet website.
(10) The foreclosing governmental unit shall record a deed for
any property transferred under this section with the county
register of deeds. The foreclosing governmental unit may charge a
fee in excess of the minimum bid and any sale proceeds for the cost
of recording a deed under this subsection.
(11) As used in this section, "minimum bid" is the minimum
amount established by the foreclosing governmental unit for which
property may be sold under this section. The minimum bid shall
include all of the following:
(a) All delinquent taxes, interest, penalties, and fees due on
the property. If a city, village, or township purchases the
property, the minimum bid shall not include any taxes levied by
that city, village, or township and any interest, penalties, or
fees due on those taxes.
(b) The expenses of administering the sale, including all
preparations for the sale. The foreclosing governmental unit shall
estimate the cost of preparing for and administering the annual
sale for purposes of prorating the cost for each property included
in the sale.
(12) For property transferred to this state under subsection
(1), a city, village, or township under subsection (6) or retained
by a foreclosing governmental unit under subsection (7), all taxes
due on the property as of the December 31 following the transfer or
retention of the property are canceled effective on that December
31.
(13) For property sold under this section, transferred to this
state under subsection (1), a city, village, or township under
subsection (6), or retained by a foreclosing governmental unit
under subsection (7), all liens for costs of demolition, safety
repairs, debris removal, or sewer or water charges due on the
property as of the December 31 immediately succeeding the sale,
transfer, or retention of the property are canceled effective on
that December 31. This subsection does not apply to liens recorded
by the department of environmental quality under this act or the
land bank fast track act, 2003 PA 258, MCL 124.751 to 124.774.
(14) If property foreclosed under section 78k and held by or
under the control of a foreclosing governmental unit is a facility
as
defined under section 20101(1)(o) 20101 of the natural
resources
and environmental protection act, 1994 PA 451, MCL 324.20101, prior
to the sale or transfer of the property under this section, the
property is subject to all of the following:
(a) Upon reasonable written notice from the department of
environmental quality, the foreclosing governmental unit shall
provide access to the department of environmental quality, its
employees, contractors, and any other person expressly authorized
by the department of environmental quality to conduct response
activities at the foreclosed property. Reasonable written notice
under this subdivision may include, but is not limited to, notice
by electronic mail or facsimile, if the foreclosing governmental
unit consents to notice by electronic mail or facsimile prior to
the provision of notice by the department of environmental quality.
(b) If requested by the department of environmental quality to
protect public health, safety, and welfare or the environment, the
foreclosing governmental unit shall grant an easement for access to
conduct response activities on the foreclosed property as
authorized under chapter 7 of the natural resources and
environmental protection act, 1994 PA 451, MCL 324.20101 to
324.20519.324.20302.
(c) If requested by the department of environmental quality to
protect public health, safety, and welfare or the environment, the
foreclosing governmental unit shall place and record deed
restrictions on the foreclosed property as authorized under chapter
7 of the natural resources and environmental protection act, 1994
PA
451, MCL 324.20101 to 324.20519.324.20302.
(d) The department of environmental quality may place an
environmental lien on the foreclosed property as authorized under
section 20138 of the natural resources and environmental protection
act, 1994 PA 451, MCL 324.20138.
(15) If property foreclosed under section 78k and held by or
under the control of a foreclosing governmental unit is a facility
as
defined under section 20101(1)(o) 20101 of the natural
resources
and environmental protection act, 1994 PA 451, MCL 324.20101, prior
to the sale or transfer of the property under this section, the
department of environmental quality shall request and the
foreclosing governmental unit shall transfer the property to the
state land bank fast track authority created under section 15 of
the land bank fast track act, 2003 PA 258, MCL 124.765, if all of
the following apply:
(a) The department of environmental quality determines that
conditions at a foreclosed property are an acute threat to the
public health, safety, and welfare, to the environment, or to other
property.
(b) The department of environmental quality proposes to
undertake or is undertaking state-funded response activities at the
property.
(c) The department of environmental quality determines that
the sale, retention, or transfer of the property other than under
this subsection would interfere with response activities by the
department of environmental quality.
Sec. 79a. (1) A person who holds a tax deed issued on
abandoned property may quiet title to that abandoned property in
the circuit court of the county in which the abandoned property is
located by doing all of the following:
(a) The tax deed holder or his or her authorized agent
conducts a title search on the abandoned property.
(b) After conducting the title search as provided in
subdivision (a), the tax deed holder or his or her authorized agent
sends notice by certified mail, return receipt requested, to the
owner and to all persons with a legal interest in each parcel of
abandoned property subject to accelerated foreclosure under this
section, as determined by the records in the office of the register
of deeds and in records maintained by the county treasurer and the
state treasurer. If, for any reason, the notice cannot be delivered
to the last recorded address of the owner or persons with a legal
interest in the abandoned property, notice shall be made by
publication.
The Before January 1,
2015, the notice shall be
published for 4 successive weeks, once each week, in a newspaper
published and circulated in the county in which the parcel is
located, if there is one. If no newspaper is published in the
county where the parcel is located, publication shall be made in a
newspaper published and circulated in an adjoining county.
Publication
under this subdivision is subject to the requirements
set
forth in section 65.Beginning
January 1, 2015, tier A public
notice shall be provided as set forth in the local government
public notice act.
(c) At the request of the tax deed holder, the building
inspector of the municipality in which the property is located
inspects the property and executes an affidavit attesting that the
abandoned property is vacant, dilapidated, or open to entrance or
trespass. The cost of the inspection shall be paid by the tax deed
holder and shall be included in the amount necessary to redeem the
property.
(d) The tax deed holder or his or her authorized agent posts a
notice on the abandoned property not less than 90 days before a
foreclosure action is brought under this subsection.
(e) The notice required under this subsection shall include,
but is not limited to, all of the following:
(i) The legal description, parcel number, and, if known, the
street address of the abandoned property.
(ii) A statement of the total amount that must be paid to the
county treasurer to redeem the abandoned property within 90 days of
receipt of the notice, including fees to cover the cost of a title
search, publication, and inspection by the municipal building
inspector.
(iii) A statement of the person's rights of redemption and
notice that the rights of redemption will expire 90 days after the
person has received notice by mail or publication.
(iv) A statement that unless the taxes, interest, penalties,
and fees are paid before the 90-day redemption period expires and a
judgment of foreclosure is entered, title to the abandoned property
shall vest absolutely in the petitioning tax deed holder.
(f) If the abandoned property is not redeemed by the owner or
a person with a legal interest in the abandoned property by payment
to the county treasurer within 90 days of service of the notice,
the tax deed holder may bring an action in the circuit court of the
county in which the abandoned property is located and petition the
court to issue a judgment to quiet title in favor of the tax deed
holder. The tax deed holder shall provide all of the following to
the circuit court:
(i) An affidavit from the building inspector of the
municipality as provided in subdivision (c).
(ii) A title search on the abandoned property that identifies
all owners and persons with a legal interest in the abandoned
property as determined by the records maintained in the office of
the register of deeds, the county treasurer, and the state
treasurer.
(iii) Proofs of service required under this section. If a tax
deed holder fails to serve notice on 1 or more persons with a legal
interest in the abandoned property as required under this section,
service on any other person is not invalidated and the redemption
period for any other person is not stayed or extended.
(iv) An affidavit from the county treasurer certifying to the
lack of payment within the 90-day redemption period.
(2) If the circuit court enters a judgment in favor of the
petitioning tax deed holder, the circuit court shall foreclose the
abandoned property as requested in the petition for foreclosure.
The circuit court's judgment shall specify all of the following:
(a) The legal description and, if known, the street address
and parcel number of the abandoned property foreclosed.
(b) That fee simple title to the abandoned property foreclosed
by the judgment is vested absolutely in the petitioning tax deed
holder without any further rights of redemption.
(c) That, as of the date of the judgment, all delinquent
property taxes, demolition liens, and all other municipal liens of
any kind, except future installments of special assessments, are
extinguished.
(d) That all existing recorded and unrecorded interests in
that property are extinguished, except a visible or recorded
easement or right-of-way.
(e) That the petitioning tax deed holder has good and
marketable fee simple title to the property.
(3) If a judgment for foreclosure is entered under subsection
(2) and all existing recorded and unrecorded interests in a parcel
of property are extinguished as provided in the judgment, the
owners of any extinguished recorded or unrecorded interest in that
property shall not bring an action for possession of the property
against any subsequent owner, but may only bring an action to
recover monetary damages. An action to recover monetary damages
under this subsection shall not be brought more than 2 years after
a judgment for foreclosure is entered under subsection (2).
Monetary damages shall be determined as of the date a judgment for
foreclosure is entered under subsection (2).
(4) For purposes of this section, property shall be considered
abandoned if all of the following requirements are satisfied:
(a) Within 30 days before the commencement of foreclosure
proceedings under this section, the tax deed holder mails by
certified mail, return receipt requested, to the last known address
of the owner and all persons with a legal interest in the abandoned
property a notice that the property is abandoned and that the tax
deed holder intends to foreclose it.
(b) Before commencement of foreclosure proceedings under this
section, the tax deed holder executes and records an affidavit in
the office of the register of deeds in the county in which the
abandoned property is located that states all of the following:
(i) That the tax deed holder has mailed to the last known
address of the owner and all persons with a legal interest in the
abandoned property a notice of abandonment and intention to
foreclose pursuant to subdivision (a) and that the owner or any
person with a legal interest in the abandoned property has not
responded to the notice.
(ii) That the tax deed holder or his or her authorized agent
has made a personal inspection of the abandoned property and that
the inspection did not reveal that the owner or any person with a
legal interest in the abandoned property is presently occupying or
intends to occupy the abandoned property.
(c) The tax deed holder mails by certified mail, return
receipt requested, a copy of the affidavit recorded under
subdivision (b) to the owner or any person with a legal interest in
the abandoned property at his or her last known address before
commencing foreclosure proceedings under this section.
(d) The owner or any person with a legal interest in the
abandoned property, before the judgment of foreclosure is entered,
does not give a written affidavit to the tax deed holder and record
a duplicate original in the office of the register of deeds of the
county in which the abandoned property is located stating that the
owner or person with a legal interest in the abandoned property is
occupying or intends to occupy the abandoned property.
Sec. 152. (1) After the various assessment rolls required to
be made under this act or under the provisions of any municipal
charter have been passed upon by the several boards of review, and
prior
to the making and delivery of delivering the tax rolls to
the
proper officer for collection of taxes, and in no case later than
the
first Monday in May, the several assessment rolls shall be
subject to inspection by the state tax commission or by any member
or
duly authorized representative thereof. of the state tax
commission. If it appears to the state tax commission after such
investigation, or is made to appear to the state tax commission by
written
complaint of any taxpayer , or
assessing officer , that
property subject to taxation has been omitted from or improperly
described
upon on the roll or individual assessments have not been
made in compliance with law, the state tax commission may issue an
order directing the assessor whose assessments are to be reviewed
to
appear with his the assessment roll and the sworn statements of
the person or persons whose property or whose assessments are to be
considered at a time and place to be stated in the order, the time
to be not less than 14 days from the date of the issuance of the
order, and the place to be at the office of the board of
supervisors
at the county seat or at such other another place in
the
county in which the roll was made prepared as the state tax
commission
shall deem most deems convenient for the hearing. herein
provided.
A written complaint by a taxpayer or
assessing officer
shall be deemed to have been filed timely if it was deposited in
the United States mail on or before the first Monday of May. No
written complaint of any taxpayer shall be accepted by the state
tax commission unless the taxpayer has protested the assessment
from which he appeals to the board of review.
(2)
A notice of the hearing shall be sent by registered
certified
mail, with return receipt
requested, to all persons whose
assessments
are to be considered, at their last known address. ,
except
that where the commission shall conduct However, if the
state tax commission conducts a general review of all assessments
within
the taxing district, such before
January 1, 2015, notice
shall be by publication in a newspaper published in the county, if
there be any. If no newspaper is published in the county, then the
notice shall be by publication in a newspaper with general
circulation in the county, at least 5 days before the date of the
hearings. Beginning January 1, 2015, tier B public notice of a
general review of all assessments within the taxing district shall
be provided as set forth in the local government public notice act
not less than 5 days before the date of the hearings. A copy of the
order shall also be served upon the supervisor or assessing officer
in
whose with possession of
the assessment roll shall be at
least
14 days before he or she is required to appear with the assessment
roll. The state tax commission, or any member or duly authorized
representative
thereof, of the state tax
commission, shall appear
at the time and place mentioned in the order, and the supervisor or
assessing
officer upon whom notice shall have been was served shall
also
appear also with the assessment roll.
The state tax commission
or
any member or duly authorized representatives thereof of the
state
tax commission shall then and there hold
a hearing as to
determine the proper assessment of all property and persons
mentioned in the notice, and all persons affected or liable to be
affected
by review of the assessments thus provided for may appear
and
be heard at the hearing. In any case where If the
hearings
shall
be are held by a duly authorized representative of the
state
tax commission, he or she shall report the facts brought forth at
the hearing to the members of the state tax commission, who will
determine the true and lawful assessment or change in the
description of property as found necessary.
(3)
In case If the state
tax commission, or a member
thereof,
who
shall act in the review, shall determine of the state tax
commission,
determines that the assessments so reviewed
are not
assessed
according to law, he or they the
state tax commission or
member of the state tax commission shall, in a column provided for
that
purpose, place opposite the property the its true and lawful
assessment. of
it. Any increase or decrease of the assessment by
such
action shall also increase or
decrease the state equalized
value
valuation of the local tax collecting unit wherein
in which
the
property is located by the amount that such the property's
state
equalized value valuation has been altered. As to the For
property
not upon on the assessment roll, the state tax commission,
or
member thereof of the
state tax commission acting in the
review,
shall
place it upon that
property on the assessment roll by
proper
description
and shall place thereafter, in the proper column , on
the
assessment roll the true cash value of
the property. As to For
property
not properly described upon on
the assessment roll, the
state
tax commission, or member thereof of the state tax commission
acting
in the review, shall make such any
necessary change in the
description
of the property assessed. as is found necessary. The
state
tax commission shall also spread upon
on the assessment
roll
a certificate, signed by the chairman of the state tax commission,
showing the day and date on which the assessment roll was reviewed.
For
appearing with the roll as required herein under this section
the supervisor or assessing officer shall receive the same per diem
as
is received by him while in attendance at the meeting of the
board of supervisors, to be presented to and paid by the proper
officer
of the municipality local
tax collecting unit of which he
or she is the assessing officer in the manner as his or her other
compensation
is paid. In all of its proceedings the contested case
provisions
of Act No. 197 of the Public Acts of 1952 as amended,
shall
not be applicable to of the state tax commission, and in its
determination,
article VI, section 28 , of article VI of the state
constitution
of the state of Michigan 1963
shall apply. If the
final action of the state tax commission or member of the state tax
commission results in a change in the property's assessment, the
state tax commission, on a form provided by the state tax
commission, shall notify each affected school district, county,
township, and
city of its action. When If
the assessment of any
property
has been reviewed by the state
tax commission as herein
authorized,
such under this section, that
assessment shall not be
changed for a period of 3 years without the written consent of the
state
tax commission. Whenever If a
local assessing district tax
collecting unit fails to have an assessment roll prepared as
required
in under this act and it becomes necessary for the state
tax
commission to assess the properties property in
the district
that local tax collecting unit, either by its own staff or the
county equalization department under direction of the state tax
commission,
the local assessing district tax
collecting unit shall
bear
the cost of such that assessment and shall reimburse the this
state or the county.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No._____ or House Bill No.______ (request no.
04127'13 a) of the 97th Legislature is enacted into law.
