SB-0700, As Passed House, December 18, 2003SB-0700, As Passed Senate, November 6, 2003                                                                         

SUBSTITUTE FOR

SENATE BILL NO. 700

                                                                             A bill to amend 1893 PA 206, entitled                                             

"The general property tax act,"                                             

by amending section 89a (MCL 211.89a), as added by 1994 PA 189,             

and by adding section 89b.                                                  

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1       Sec. 89a.  (1) Notwithstanding the provisions of a charter                  

2   of a county adopted pursuant to  Act No. 93 of the Public Acts of           

3   1966, being sections 45.501 to 45.521 of the Michigan Compiled              

4   Laws 1966 PA 293, MCL 45.501 to 45.521, or the provisions of the           

5   charter of a home rule city, to the contrary, the city treasurer            

6   of a city that  does not return delinquent real property taxes to           

7   the county treasurer contains a first class school district

8   shall return all uncollected delinquent  state education  taxes             

9   levied  under the state education tax act, Act No. 331 of the               

10  Public Acts of 1993, being sections 211.901 to 211.906 of the               

1   Michigan Compiled Laws, on real property after December 31, 2002

2   on the March 1 immediately following the year in which the taxes            

3   are levied.  For the purposes of this section, delinquent taxes             

4   include all interest and penalties that accrue after August 15 of           

5   the year in which all taxes billed by the city are levied if that           

6   interest and penalty remain unpaid on the date the delinquent               

7   taxes are returned to the county treasurer.                                 

8       (2) The city treasurer of a city that contains a first class                

9   school district may return all uncollected delinquent taxes                 

10  levied in 2001, 2002, or 2001 and 2002 to the county treasurer              

11  for collection under this section on March 1, 2004.  A city                 

12  treasurer shall provide the county treasurer written notice of              

13  his or her intent to return uncollected delinquent taxes levied             

14  in 2001 or 2002 under this subsection not later than February 1,            

15  2004.  If uncollected delinquent taxes levied in 2001 or 2002 are           

16  returned to the county treasurer for collection under this                  

17  subsection, the county treasurer shall collect those taxes with             

18  taxes returned as delinquent in 2004.

19  (3)  (2)  After the delinquent taxes levied on real property                

20  taxes  are returned to the county treasurer for collection under           

21  this section, the provisions of this act apply for collection of            

22  those taxes and, except for taxes levied on or before December              

23  31, 2002, for the issuance of notes in anticipation of the                  

24  collection of  the those taxes.                                            

25  (4) A judgment entered under section 78k that extinguishes                  

26  any lien for unpaid taxes or special assessments does not                   

27  extinguish the right of the city to bring an in personam action             

1   under this act or its charter to enforce personal liability for             

2   those unpaid taxes or special assessments.  The city may bring an           

3   in personam action to enforce personal liability for unpaid                 

4   delinquent taxes levied prior to January 1, 2003 or special                 

5   assessments not returned as delinquent under this section within            

6   15 years after the taxes or special assessments are levied.                 

7       (5) If a city treasurer returns uncollected delinquent taxes                

8   levied on real property on or before December 31, 2002 to the               

9   county treasurer for collection under this section, the county              

10  treasurer shall remit to the city treasurer after each month the            

11  taxes and interest collected during that month.                             

12      (6) As used in this section, "first class school district"                  

13  means a school district organized as a school district of the               

14  first class under the revised school code, 1976 PA 451, MCL 380.1           

15  to 380.1852.

16  Sec. 89b.  (1) For taxes levied after December 31, 2003,                    

17  notwithstanding the provisions of a charter of a county adopted             

18  pursuant to 1966 PA 293, MCL 45.501 to 45.521, or the provisions            

19  of the charter of a home rule city, to the contrary, a city                 

20  containing a first class school district shall do all of the                

21  following:                                                                  

22      (a) Prepare and submit to each taxpayer a statement                         

23  indicating the amount of tax levied on real and personal property           

24  by all taxing jurisdictions authorized to levy a general ad                 

25  valorem property tax in that city.                                          

26      (b) Collect the tax levied on real and personal property by                 

27  all taxing jurisdictions authorized to levy a general ad valorem            

1   property tax in that city.                                                  

2   (2) As used in this section, "first class school district"                  

3   means a school district organized as a school district of the               

4   first class under the revised school code, 1976 PA 451, MCL 380.1           

5   to 380.1852.