HOUSE BILL No. 4143


     February 3, 1999, Introduced by Rep. Jamnick and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 47 (MCL 211.47), as amended by 1994 PA 253.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 47.  (1) If a person, firm, or corporation  neglects or

 2     refuses to  DOES NOT pay a tax on property assessed to that

 3    person, firm, or corporation, the  township or city  treasurer  ,

 4     as the case may be, shall,  OF THE LOCAL TAX COLLECTING UNIT or,

 5    for the state education tax levied under the state education tax

 6    act,  Act No. 331 of the Public Acts of 1993, being sections

 7     211.901 to 211.906 of the Michigan Compiled Laws  1993 PA 331,

 8    MCL 211.901 TO 211.906, the state treasurer may  also,  collect

 9    the tax by seizing the personal property of that person, firm, or

10    corporation in this state  ,  in an amount sufficient to pay the

11    tax,  the  fees, and  the  charges DUE, for subsequent sale of


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 1    the property.  , and no  NO property is exempt FROM SEIZURE AND

 2    SALE UNDER THIS SECTION.  The  treasurer may sell the  property

 3    seized  , in an amount sufficient to pay the taxes and all

 4     charges,  MAY BE SOLD at public auction  in the place  where

 5    seized or in the  township or city of which he or she is

 6     treasurer  LOCAL TAX COLLECTING UNIT or, for the state

 7     treasurer  EDUCATION TAX, anywhere in  the  THIS state.  The

 8    treasurer CONDUCTING THE SALE shall give public notice of the

 9    auction at least 5 days before the sale by posting written or

10    printed notices in 3 public places in the township, village, or

11    city where the sale is to be made.  The sale may be adjourned

12    from time to time if the treasurer CONDUCTING THE SALE considers

13    it necessary.  If  the  property is seized and advertised,  the 

14    A sale may take place at any time within 6 days after the expira-

15    tion of the warrant of sale.  If  it is necessary to sell  THE

16    TREASURER OF THE LOCAL TAX COLLECTING UNIT SELLS personal prop-

17    erty that brings more than the amount of taxes, FEES, and charges

18    DUE, the balance shall be returned to the person, firm, or corpo-

19    ration from whose possession the property was taken.  However,

20     if  IF the state  seizes and  TREASURER sells PERSONAL property

21     and the sale  THAT brings more than the amount of the state edu-

22    cation tax, FEES, and charges due, the state TREASURER shall dis-

23    tribute the balance on a pro rata basis to any other local taxing

24    units to which delinquent personal property taxes on that

25    PERSONAL property remain unpaid.  If the PERSONAL property  so 

26    seized cannot be sold for want of bidders,  and  in that case





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 1    only, the treasurer CONDUCTING THE SALE shall return a statement

 2    of that fact and the tax shall be returned as unpaid.

 3         (2) Notwithstanding or in lieu of subsection (1), the

 4     township or city  treasurer  , in the name of the township, vil-

 5     lage, or city,  OF THE LOCAL TAX COLLECTING UNIT IN THE NAME OF

 6    THE LOCAL TAX COLLECTING UNIT or the state treasurer in the name

 7    of the state may sue the person, firm, or corporation to whom the

 8    tax is assessed and garnishee any debtor or debtors of that

 9    person, firm, or corporation OR MAY CONTRACT WITH A COLLECTION

10    AGENCY LICENSED UNDER ARTICLE 9 OF THE OCCUPATIONAL CODE, 1980 PA

11    299, MCL 339.901 TO 339.920, TO COLLECT THE TAX ASSESSED.  The

12    tax roll  shall be  IS prima facie evidence of the debt  sought 

13    to be recovered.  IF THE TREASURER OF THE LOCAL TAX COLLECTING

14    UNIT OR THE STATE TREASURER PREVAILS IN AN ACTION BROUGHT TO COL-

15    LECT THE TAX ASSESSED ON PERSONAL PROPERTY OR IF A COLLECTION

16    AGENCY PREVAILS IN ITS EFFORT TO COLLECT THE TAX ASSESSED ON PER-

17    SONAL PROPERTY, THE OWNER OF THE PROPERTY ASSESSED IS LIABLE FOR

18    ANY REASONABLE ATTORNEY'S OR COLLECTION FEES INCURRED AND THAT

19    AMOUNT SHALL BE ADDED TO THE PERSONAL PROPERTY TAX ASSESSMENT

20    DUE.  ATTORNEY'S OR COLLECTION FEES ADDED TO THE PERSONAL PROP-

21    ERTY TAX ASSESSMENT DUE SHALL NOT EXCEED 50% OF THE PERSONAL

22    PROPERTY TAX ASSESSMENT COLLECTED.

23         (3) If a person, firm, or corporation having possession of

24    the personal property of any other person, firm, or corporation

25    is assessed for that PERSONAL property and is obliged to pay the

26    taxes on  the  THAT PERSONAL property, the person, firm, or

27    corporation paying the taxes may recover THE MONEY PAID WITH



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 1    APPLICABLE INTEREST in a civil action from the person, firm, or

 2    corporation for whose benefit the taxes were paid.  , the money

 3     paid with the applicable interest. 


















































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