SENATE BILL NO. 354


   February 23, 1999, Introduced by Senators MC COTTER, SCHUETTE,
        SIKKEMA, STEIL, SHUGARS, HAMMERSTROM and EMERSON and 
        referred to the Committee on Economic Development,
        International Trade and Regulatory Affairs.



        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 60 (MCL 211.60), as amended by 1993 PA 291.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 60.  (1)  Those lands that are  EXCEPT AS
             OTHERWISE

 2    PROVIDED IN SUBSECTION (5), PROPERTY returned  as delinquent
              for

 3    DELINQUENT taxes, and upon which taxes remain unpaid after 
             their

 4     return  THE PROPERTY IS RETURNED AS DELINQUENT
                       under this act or

 5    to the county treasurers of  the  THIS state,
              are  IS subject to

 6     disposition,  sale  , and redemption
              for the enforcement and

 7    collection of the tax liens  , in the method and manner
              as pro-

 8    vided in this act.

 9         (2) On the first Tuesday in May in each year, a tax sale

10    shall be held in the counties of this state by the county

11    treasurers of those counties for and in behalf of  the
              THIS


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 1    state.  At the tax sale, lands, other than certified special

 2     residential property,  EXCEPT AS OTHERWISE PROVIDED
                       IN SUBSECTION

 3    (5), PROPERTY delinquent for taxes assessed in the third year

 4    preceding the sale or in a prior year or land identified as cer-

 5    tified special residential property under section 55a delinquent

 6    for taxes assessed in the second year IMMEDIATELY preceding the

 7    sale shall be sold for the total of the unpaid taxes of those

 8    years.

 9         (3) Delinquent tax sales shall include $10.00 for expenses,

10    as provided in section 59, a county property tax administration

11    fee of 4%, and interest computed at a rate of 1.25% per month,

12    except as provided in section 89, from the date the taxes origi-

13    nally became delinquent  pursuant to  UNDER this
             act.

14         (4) In the  disposition and  sale of PROPERTY
             FOR delinquent

15     tax lands  TAXES, the people of  the
              THIS state have a valid

16    lien  upon  ON the  lands 
             PROPERTY, with rights to enforce the

17    lien as a preferred or first claim  upon  ON the
              lands 

18    PROPERTY.  The rights and choses to enforce the lien are the

19    prima facie rights of  the  THIS state, and shall
             not be set

20    aside or annulled except in the manner and for the causes speci-

21    fied in this act.

22         (5) BEGINNING DECEMBER 31, 1998, IF AUTHORIZED UNDER THE TAX

23    DELINQUENT HOMESTEAD PROPERTY IDENTIFICATION AND ACCELERATED FOR-

24    FEITURE ACT, A COLLECTING COUNTY SHALL UTILIZE THE TAX DELINQUENT

25    HOMESTEAD PROPERTY IDENTIFICATION AND ACCELERATED FORFEITURE ACT

26    TO COLLECT TAXES RETURNED AS DELINQUENT THAT ARE LEVIED ON

27    HOMESTEAD PROPERTY IN THE IMMEDIATELY PRECEDING YEAR.



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 1         (6) BEGINNING DECEMBER 31, 1998, A COLLECTING COUNTY THAT

 2    UTILIZES THE TAX DELINQUENT HOMESTEAD PROPERTY IDENTIFICATION AND

 3    ACCELERATED FORFEITURE ACT TO COLLECT TAXES RETURNED AS DELIN-

 4    QUENT THAT ARE LEVIED ON TAX DELINQUENT HOMESTEAD PROPERTY IN THE

 5    IMMEDIATELY PRECEDING YEAR SHALL LEVY ON EACH PARCEL OF TAX

 6    DELINQUENT PROPERTY IN THE LOCAL TAX COLLECTING UNIT IN WHICH THE

 7    TAX DELINQUENT HOMESTEAD PROPERTY IS LOCATED ALL OF THE FOLLOWING

 8    FEES, THE PROCEEDS OF WHICH SHALL BE USED FOR INSPECTIONS, NOTICE

 9    REQUIREMENTS, AND TITLE WORK REQUIRED UNDER THE TAX DELINQUENT

10    HOMESTEAD PROPERTY IDENTIFICATION AND ACCELERATED FORFEITURE

11    ACT:

12         (A) A $25.00 SPECIAL TAX ADMINISTRATION AND COLLECTION FEE.

13         (B) A $25.00 CERTIFIED MAILING AND NOTICE REQUIREMENT FEE.

14         (C) A $150.00 TITLE SEARCH FEE.

15         (7) AS USED IN SUBSECTIONS (5) AND (6):

16         (A) "COLLECTING COUNTY" MEANS A COUNTY THAT UTILIZES THE TAX

17    DELINQUENT HOMESTEAD PROPERTY IDENTIFICATION AND ACCELERATED FOR-

18    FEITURE ACT TO COLLECT DELINQUENT TAXES ON, AND TO ACCELERATE THE

19    FORFEITURE OF, TAX DELINQUENT HOMESTEAD PROPERTY.

20         (B) "HOMESTEAD PROPERTY" MEANS PROPERTY FOR WHICH A HOME-

21    STEAD EXEMPTION IS GRANTED UNDER SECTION 7CC.

22         (C) "TAX DELINQUENT HOMESTEAD PROPERTY" MEANS HOMESTEAD

23    PROPERTY ON WHICH TAXES HAVE BEEN RETURNED AS DELINQUENT UNDER

24    THIS ACT.

25         (D) "TAX DELINQUENT PROPERTY" MEANS PROPERTY ON WHICH TAXES

26    HAVE BEEN RETURNED AS DELINQUENT UNDER THIS ACT.





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