Bill Text: MI HB4427 | 2011-2012 | 96th Legislature | Introduced

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Bill Title: Property tax; delinquent taxes; second notice of forfeiture; revise. Amends sec. 78f of 1893 PA 206 (MCL 211.78f).

Spectrum: Partisan Bill (Democrat 22-0)

Status: (Introduced - Dead) 2011-03-16 - Printed Bill Filed 03/16/2011 [HB4427 Detail]

Download: Michigan-2011-HB4427-Introduced.html

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HOUSE BILL No. 4427

 

March 15, 2011, Introduced by Reps. Howze, Santana, Hobbs, Dillon, Brunner, Segal, Smiley, Haugh, Constan, Lipton, Darany, Kandrevas, Ananich, McCann, Switalski, Barnett, Geiss, Slavens, Liss, Bauer, Jackson and Meadows and referred to the Committee on Tax Policy.

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

by amending section 78f (MCL 211.78f), as amended by 2003 PA 263.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 78f. (1) Except as otherwise provided in section 79 for

 

certified abandoned property, not later than the February 1

 

immediately succeeding the date that unpaid taxes were returned to

 

the county treasurer for forfeiture, foreclosure, and sale under

 

section 60a(1) or (2) or returned to the county treasurer as

 

delinquent under section 78a, the county treasurer shall send a

 

notice by certified mail, return receipt requested, to the person

 

to whom a tax bill for property returned for delinquent taxes was

 

last sent and, if different, to the person identified as the owner

 

of property returned for delinquent taxes as shown on the current

 

records of the county treasurer and to those persons identified

 

under section 78e(2). The notice required under this subsection

 

shall include all of the following:

 

     (a) The date, stating the month, day, and year, property on

 

which those unpaid taxes were returned as delinquent will be

 

forfeited to the county treasurer for the unpaid delinquent taxes,

 

interest, penalties, and fees.

 

     (b) A statement that a person who holds a legal interest in

 

the property may lose that interest as a result of the forfeiture

 

and subsequent foreclosure proceeding.

 

     (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 unpaid delinquent taxes, interest, penalties, and fees

 

due on the property.

 

     (f) A schedule of the additional interest, penalties, and fees

 

that will accrue on the immediately succeeding March 1 pursuant to

 

section 78g if those unpaid delinquent taxes, interest, penalties,

 

and fees due on the property are not paid.

 

     (g) A statement that unless those unpaid delinquent taxes,

 

interest, penalties, and fees are paid on or before the March 31

 

immediately succeeding the entry in an uncontested case of a

 

judgment foreclosing the property under section 78k, absolute title

 

to the property shall vest in the foreclosing governmental unit.

 

     (h) A statement of the person's rights of redemption and

 

notice that the rights of redemption will expire on the March 31

 

immediately succeeding the entry in an uncontested case of a

 

judgment foreclosing the property under section 78k.

 

     (2) The notice required under subsection (1) shall also be

 

mailed to the property by first-class mail, addressed to

 

"occupant", if the notice was not sent to the occupant of the

 

property pursuant to subsection (1).

 

     (3) A county treasurer may insert 1 or more additional notices

 

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 may be made in a newspaper published

 

and circulated in an adjoining county.

 

     (4) The county treasurer may publish the street address, if

 

available, of property subject to forfeiture under section 78g on

 

the immediately succeeding March 1 for delinquent taxes or the

 

street address, if available, of property subject to forfeiture

 

under section 78g on the immediately succeeding March 1 for

 

delinquent taxes and the name of the person to whom a tax bill for

 

property returned for delinquent taxes was last sent and, if

 

different, the name of the person identified as the owner of the

 

property returned for delinquent taxes as shown on the current

 

records of the county treasurer 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

 

may be made in a newspaper published and circulated in an adjoining

 

county.