Bill Text: MI HB5202 | 2013-2014 | 97th Legislature | Engrossed
Bill Title: Property tax; special assessments; certain special assessments placed on property; eliminate being placed as a lien on property. Amends sec. 7 of 1954 PA 188 (MCL 41.727).
Spectrum: Moderate Partisan Bill (Republican 9-2)
Status: (Passed) 2014-12-31 - Assigned Pa 429'14 With Immediate Effect 2014 Addenda [HB5202 Detail]
Download: Michigan-2013-HB5202-Engrossed.html
HB-5202, As Passed House, November 13, 2014
SUBSTITUTE FOR
HOUSE BILL NO. 5202
A bill to amend 1954 PA 188, entitled
"An act to provide for the making of certain improvements by
townships; to provide for paying for the improvements by the
issuance of bonds; to provide for the levying of taxes; to provide
for assessing the whole or a part of the cost of improvements
against property benefited; and to provide for the issuance of
bonds in anticipation of the collection of special assessments and
for the obligation of the township on the bonds,"
by amending sections 7, 8, and 9a (MCL 41.727, 41.728, and
41.729a), section 7 as amended by 1986 PA 180 and section 9a as
amended by 1995 PA 139.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 7. (1) The township board may provide that special
assessments are payable in 1 or more installments, but the amount
of an installment shall not be less than 1/2 of any subsequent
installment.
The amount of each installment, if more than 1, need
shall not be extended upon the special assessment roll until after
confirmation of that assessment roll. Subject to the provisions of
section 4(4), the amount of installments for improvements subject
to periodic cost revision may be extended upon the special
assessment roll by the township board without additional public
hearings or public notice, provided that additional property is not
added to the special assessment roll.
(2)
The first installment of a special assessment shall be is
due on or before the time after confirmation of that special
assessment
roll as determined by the township
board. shall fix.
Subsequent
installments shall be are due at intervals of 12 months
from the due date of the first installment or from a date
determined
by the township board. shall
fix.
(3) All unpaid installments, prior to their transfer to the
township tax roll as provided by this act, shall bear interest,
payable annually on each installment due date, at a rate to be set
by the township board, not exceeding 1% above the average rate of
interest borne by special assessment bonds issued by the township
in anticipation of all or part of the unpaid installments; or not
exceeding 1% above the average rate of interest borne by bonds
issued by a county, drainage district, or authority if the unpaid
installments are to be applied to the payment of a contract
obligation of the township to the county or authority or to the
payment of an assessment obligation of the township to the drainage
district; or, if bonds are not issued by the township, a county, a
drainage district, or an authority, not exceeding 8% per annum,
commencing in each case from a date fixed by the township board.
(4) Future due installments of an assessment against any
parcel
of land property may be paid to the township treasurer at
any time in full, with interest accrued through the month in which
the final installment is paid.
(5) If the township board provides that a special assessment
is payable in installments under subsection (1), the amount of any
lien on the parcel of property assessed for that special assessment
is limited to each individual installment and shall not attach to
the property assessed until that individual installment is due as
provided in subsection (2).
(6) (4)
If an installment of a special
assessment is not paid
when due, then the installment shall be considered to be delinquent
and there shall be collected, in addition to interest as provided
by this section, a penalty at the rate of not more than 1% for each
month, or fraction of a month, that the installment remains unpaid
before being reported to the township board for reassessment upon
the township tax roll.
Sec.
8. (1) All Except
as otherwise provided in subsection
(2), all special assessments contained in any special assessment
roll ,
including any part thereof deferred as to payment, shall,
from
the date of confirmation of such that roll, constitute a lien
upon
the respective parcels of land property
assessed. Such
(2) If the township board provides that a special assessment
is payable in installments under section 7(1), the amount of any
lien on the parcel of property assessed for that special assessment
is limited to each individual installment and shall not attach to
the property assessed until that individual installment is due as
provided in section 7(2).
(3) A lien for a special assessment under this act shall be of
the
same character and effect as the a lien created for township
taxes and shall include accrued interest and penalties.
(4) No judgment or decree or any act of the township board
vacating
a special assessment shall destroy or impair the a lien
of
the
township upon the premises property
assessed for such the
amount
of the assessment as that may be equitably charged against
the
same, that property, or as by through a regular mode of
proceeding
might may be lawfully assessed thereon.on that property.
Sec. 9a. (1) An owner of property who by reason of hardship is
unable to contribute to the cost of an assessment for an
improvement authorized in section 2(1)(a), (b), (c), (g), (h), or
(n) may have the assessment deferred by application to the
assessing officer. Upon receipt of evidence of hardship, the
township may defer partial or total payment of the assessment.
(2) The township board may enact an ordinance to define
hardship and to permit deferred or partial payment of an assessment
pursuant to this section. As a condition of granting the deferred
or partial payment of an assessment, the township board shall
require that any deferred assessment constitute a recorded lien
against the property, subject to section 8(2).
