HB-4168, As Passed House, October 1, 2015HB-4168, As Passed Senate, October 1, 2015
SUBSTITUTE FOR
HOUSE BILL NO. 4168
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 42a (MCL 211.42a), as amended by 2012 PA 461.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 42a. (1) Subject to this section, a local tax collecting
unit may use a computerized data base system as the tax roll if any
of the following apply:
(a) The local tax collecting unit obtains written
authorization from the state tax commission.
(b) The treasurer of the county in which the local tax
collecting unit is located obtains written authorization from the
state tax commission for the use by the county treasurer or local
tax collecting units within the county of an approved computerized
data base system as the tax roll. This subdivision shall not be
construed to prohibit a local tax collecting unit from seeking
authorization from the state tax commission to use a computerized
data base system developed by the local tax collecting unit.
(c) The state tax commission fails to authorize or deny within
120 days a written request from a county treasurer or a local tax
collecting unit under this subsection to use a computerized data
base system as the tax roll.
(2) The state tax commission shall authorize the use of a
computerized data base system as the tax roll if the local tax
collecting unit or the county treasurer demonstrates that the
proposed system has the capacity to enable a local tax collecting
unit to comply and the local tax collecting unit complies with all
of the following requirements:
(a)
An original precollection tax roll shall be printed from
the
computerized data base and warranted by the assessor. That
printed
precollection tax roll shall be maintained by the assessor
until
the expiration of the redemption period provided in section
78k
following the entry of a judgment foreclosing property
forfeited
for delinquent taxes under section 78g, or the resolution
of
all pending appeals, whichever is later.
(b)
A separate computer printout of all parcel splits and
combinations,
including sufficient information to document the
accuracy
of the splits or combinations, shall be prepared and
maintained
by the assessor until the expiration of the redemption
period
provided in section 78k following the entry of a judgment
foreclosing
property forfeited for delinquent taxes under section
78g,
or the resolution of all pending appeals, whichever is later.
(c)
A separate computer printout of all corrections and
adjustments
to the precollection tax roll authorized by action of
the
board of review, state tax commission, or tax tribunal,
including
sufficient information to document the accuracy of all
corrections
and adjustments, shall be prepared and maintained by
the
assessor until the expiration of the redemption period provided
in
section 78k following the entry of a judgment foreclosing
property
forfeited for delinquent taxes under section 78g, or the
resolution
of all pending appeals, whichever is later.
(a) (d)
The treasurer of the local tax
collecting treasurer
unit
and the assessor shall produce a
final settlement tax roll to
certify taxes collected to the county treasurer under section 55.
The assessor shall certify that taxable values, state equalized
valuations, adjusted valuations, and the spread of taxes and
adjusted taxes are correctly recorded in the settlement tax roll.
The
treasurer of the local tax collecting treasurer unit shall
certify delinquent taxes and certify that all tax collections are
posted on the settlement tax roll. Those certifications and the
settlement tax roll shall be transmitted to the county treasurer.
The settlement tax roll transmitted to the county treasurer may be
in either a computer printed format or a disk, external drive, or
other electronic data processing format compatible with the
computer system used by the county treasurer. The affidavit
attached to or included with the settlement tax roll shall include
documentation that authorizes and reports all changes in the
precollection tax roll.
(b) (e)
The treasurer of the local tax
collecting unit shall
prepare
and maintain prepares and
maintains a journal of the
collections totaled and reconciled to the amount of actual
collections daily.
(c) (f)
A payment of the tax shall be is posted
to the
computerized data base system using a transaction or receipt number
with the date of payment. A posting on the computerized data base
system is considered the entry of the fact and date of payment in
an indelible manner on the tax roll as required by section 46(2).
(d) (g)
The computerized data base system
has internal and
external security procedures sufficient to assure the integrity of
the system.
(h)
The local tax collecting unit is capable of making
available
a posted computer printed tax roll.
(e) (i)
The computerized data base system
is compatible with
the system used by the county treasurer for the collection of
delinquent taxes.
(3) Not later than May 1 of the third year following the year
in which a local tax collecting unit begins using a computerized
data base system as the tax roll after approval under subsection
(1) and every 3 years thereafter, the local tax collecting unit
shall certify to the state tax commission that the requirements of
this section are being met.
(4) A county treasurer or local tax collecting unit that
provides a computer terminal for public viewing of the tax roll is
considered as having the tax roll available for public inspection.
(5) If at any time the state treasurer or the state tax
commission believes that a local tax collecting unit is no longer
in compliance with subsection (2), the state treasurer or the state
tax commission shall provide written notice to that local tax
collecting unit. The notice shall specify the reasons that use of
the computerized data base system as the original tax roll is no
longer in compliance with subsection (2). The local tax collecting
unit has not less than 60 days to provide evidence that the local
tax collecting unit is in compliance with subsection (2) or that
action to correct noncompliance has been implemented. If, after the
expiration of 60 days, the state tax commission or the state
treasurer believes that the local tax collecting unit is not taking
satisfactory steps to correct a condition of noncompliance, the
state tax commission upon its own motion may, and upon the request
of the state treasurer shall, withdraw approval of the use of the
computerized data base system as the original tax roll. Proceedings
of the state tax commission under this subsection shall be in
accordance with rules for other proceedings of the commission
promulgated under the administrative procedures act of 1969, 1969
PA 306, MCL 24.201 to 24.328, and shall not be considered a
contested case.
Enacting section 1. This amendatory act takes effect 90 days
after the date it is enacted into law.