Bill Text: MI HB6064 | 2013-2014 | 97th Legislature | Introduced

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Bill Title: Property tax; other; public notice; revise to make reference to the local government public notice act. Amends secs. 24e, 29, 34a, 51, 78i, 78m, 79a & 152 of 1893 PA 206 (MCL 211.24e et seq.).

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-12-03 - Printed Bill Filed 12/03/2014 [HB6064 Detail]

Download: Michigan-2013-HB6064-Introduced.html

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HOUSE BILL No. 6064

 

December 2, 2014, Introduced by Rep. Price and referred to the Committee on Local Government.

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

by amending sections 24e, 29, 34a, 51, 78i, 78m, 79a, and 152 (MCL

 

211.24e, 211.29, 211.34a, 211.51, 211.78i, 211.78m, 211.79a, and

 

211.152), section 24e as amended by 2002 PA 197, section 34a as

 

amended by 1986 PA 138, section 51 as amended by 2012 PA 57,

 

section 78i as amended by 2006 PA 611, section 78m as amended by

 

2006 PA 498, and section 79a as added by 1999 PA 133.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 24e. (1) As used in this section:

 

     (a) "Additional millage rate" means a millage rate for

 

operating purposes in excess of the millage rate permitted by

 

subsection (2).

 

     (b) "Additions" means that term as defined in section 34d.

 

     (c) "Base tax rate" means a millage rate for a local unit of

 

government equal to the dollar amount of taxes levied for operating

 

purposes for the concluding fiscal year from existing property

 

divided by the taxable value of existing property for ad valorem

 

property tax levies for the ensuing fiscal year.

 

     (d) "Concluding fiscal year" means the fiscal year of the

 

taxing unit immediately preceding the fiscal year for which a

 

limitation under this section is applied or calculated.

 

     (e) "Ensuing fiscal year" means the fiscal year of the taxing

 

unit for which a limitation under this section is applied or

 

calculated.

 

     (f) "Existing property" means all property against which ad

 

valorem property taxes were levied by a local unit for its

 

concluding fiscal year, minus all property that is considered

 

losses for purposes of ad valorem property tax levies of the local

 

unit for the ensuing fiscal year.

 

     (g) "Local unit of government" or "taxing unit" means a city,

 

village, township, charter township, county, charter county, local

 

school district, intermediate school district, community college

 

district, or authority.

 

     (h) "Losses" means that term as defined in section 34d.

 

     (i) "Operating purposes" means all purposes for which ad

 

valorem property taxes are levied by the taxing unit other than the

 

levy of ad valorem property taxes to provide local school districts

 

revenue that is deposited in a building and site fund, or to pay

 

principal and interest due on a bond or note if and to the extent

 

the ad valorem taxes levied for this purpose are in addition to

 

charter or statutory limitations, as authorized by the revised

 

municipal finance act, 2001 PA 34, MCL 141.2101 to 141.2821.

 

     (2) Except as provided by subsection (3), unless the taxing

 

unit complies with section 16 of the uniform budgeting and

 

accounting act, 1968 PA 2, MCL 141.436, the governing body of a

 

taxing unit shall not levy ad valorem property taxes for operating

 

purposes for an ensuing fiscal year of the taxing unit that yield

 

an amount more than the sum of the taxes levied at the base tax

 

rate on additions within the taxing unit for the ensuing fiscal

 

year plus an amount equal to the taxes levied for operating

 

purposes for the concluding fiscal year on existing property. If

 

the taxing unit is a county, for purposes of this calculation the

 

resulting sum shall be reduced by an amount equal to the estimate

 

of the distribution as certified by the state treasurer to be

 

received by the county pursuant to section 10 of the state

 

convention facility development act, 1985 PA 106, MCL 207.630, to

 

the extent that the distribution has been appropriated by the

 

legislature and the estimate has been certified by the state

 

treasurer before the final date on which a county millage rate can

 

be certified for the ensuing year. For purposes of this section,

 

the state treasurer shall certify an amount that is an estimate of

 

the amount to be distributed to each county pursuant to section 10

 

of the state convention facility development act, 1985 PA 106, MCL

 

207.630.

 

     (3) Unless the taxing unit complies with section 16 of the

 

uniform budgeting and accounting act, 1968 PA 2, MCL 141.436, a

 

governing body of a taxing unit may approve a levy of an additional

 

millage rate only after providing the notice required by

 

subsections (6) and (9) and holding a public hearing of the

 

governing body as prescribed by subsection (6). To approve the levy

 

of the additional millage rate, the governing body shall adopt a

 

separate resolution or ordinance.

 

     (4) If, as a result of an appeal of county equalization or

 

state equalization, the state equalized valuation of a unit of

 

local government changes, and an incorrect amount of property taxes

 

has been levied, the amount of additional tax revenue or the

 

shortage of tax revenue shall be deducted from or added to the next

 

regular tax levy for that unit of local government after the

 

determination of the rate authorized pursuant to this section. If

 

the legislature makes an appropriation to a county pursuant to

 

section 10 of the state convention facility development act, 1985

 

PA 106, MCL 207.630, after the final date a county millage rate can

 

be certified for the ensuing year, if an appropriation made

 

pursuant to section 10 of the state convention facility development

 

act, 1985 PA 106, MCL 207.630, is reduced by an executive order, or

 

if the amount of a distribution pursuant to section 10 of the state

 

convention facility development act, 1985 PA 106, MCL 207.630,

 

varies from the estimated amount certified by the state treasurer

 

pursuant to subsection (2), the amount of additional tax revenue or

 

the shortage of tax revenue shall be deducted from or added to the

 

next regularly estimated amount for purposes of the next required

 

calculations under subsections (2) and (11).

 

     (5) If, at any time, the taxing unit determines that the

 

published, proposed additional millage rate or an adopted

 

additional millage rate is insufficient, the taxing unit shall

 

readvertise, hold another public hearing of the governing body,

 

and, if necessary, revote.

 

     (6) The public hearing of the governing body of a taxing unit

 

required pursuant to subsections (3) and (5) shall be held for the

 

purpose of receiving testimony and discussing a levy of an

 

additional millage rate for its ensuing fiscal year. In addition to

 

satisfying the requirements under the open meetings act, 1976 PA

 

267, MCL 15.261 to 15.275, before January 1, 2015, the local unit

 

of government or taxing unit shall publish notice of this public

 

hearing in a newspaper of general circulation within the local unit

 

of government or taxing unit. Beginning January 1, 2015, the local

 

unit of government or taxing unit shall provide tier B notice of

 

this public hearing as set forth in the local government public

 

notice act. This notice shall be published or provided not less

 

than 6 days before the public hearing and may be jointly published

 

or provided with the notice of the public hearing on the taxing

 

unit's proposed budget as required by section 2 of 1963 (2nd Ex

 

Sess) PA 43, MCL 141.412, if both public hearings are held jointly.

 

This The notice published or provided shall specify the time, date,

 

and place of the public hearing and shall include, in addition to

 

other pertinent information the local unit of government or taxing

 

unit may elect to include, a statement indicating the proposed

 

additional millage rate, the percentage by which this proposed

 

additional millage rate would increase revenues for operating

 

purposes from ad valorem property tax levies permitted by operation

 

of subsection (2), the percentage of increased revenue from the

 

immediately preceding year that the taxing unit would receive if

 

the additional millage rate is not approved, and that the date and

 

location the taxing unit plans to take action on the proposed

 

resolution or ordinance will be announced at the public hearing.

 

This The notice published or provided shall also provide a

 

statement that the taxing unit publishing or providing the notice

 

has complete authority to establish the number of mills to be

 

levied from within its authorized millage rate. The notice Notices

 

published in a newspaper under this subsection shall be in not less

 

than 12-point type, shall be preceded by a headline stating "notice

 

of a public hearing on increasing property taxes" which shall be in

 

not less than 18-point type, shall be not less than 8 vertical

 

column inches and 4 horizontal inches, and shall not be placed in

 

that portion of the newspaper reserved for legal notice and

 

classified advertisements.

 

     (7) The proposed additional millage rate, which is required by

 

subsection (6) to be part of the notice of the public hearing,

 

shall be established by a resolution adopted by the governing body

 

of the taxing unit before conducting the public hearing.

 

     (8) Not more than 10 days after a public hearing, a taxing

 

unit may approve the levy of an additional millage rate, but shall

 

not approve an additional millage rate that is greater than a

 

proposed additional millage rate that was published or provided

 

pursuant to subsection (6) and on which the public hearing has been

 

held.

 

     (9) Each local unit shall send timely written notice of the

 

time, date, and place of a public hearing to be held pursuant to

 

this section to all newspapers of general circulation within the

 

local unit.

 

     (10) This section shall not serve to extend or authorize the

 

levy of ad valorem property taxes at a tax rate in excess of the

 

maximum permitted by law, or to prevent the reduction of the tax

 

rate either by action of the governing body of the taxing unit or

 

pursuant to this act, including sections 34 and 34d. Reductions in

 

millage rates that may be required by the compound operation of

 

sections 34 and 34d shall be calculated independently of the tax

 

rate limitation determined by operation of this section.

 

     (11) If the sum of a county's operating property tax levy for

 

the ensuing fiscal year plus the county's distribution to be

 

received pursuant to section 10 of the state convention facility

 

development act, 1985 PA 106, MCL 207.630, exceeds the product of

 

the county's taxable value for the ensuing fiscal year times the

 

greater of the county's base tax rate or concluding fiscal year's

 

operating millage rate, then an amount equal to the lesser of 50%

 

of the excess or 50% of the state convention facility development

 

act distribution shall be used for substance abuse treatment

 

programs within the county. The proceeds received by the taxing

 

unit shall be distributed to the coordinating agency designated for

 

that county pursuant to section 6226 of the public health code,

 

1978 PA 368, MCL 333.6226, a department-designated community mental

 

health entity designated under section 274 of the mental health

 

code, 1974 PA 258, MCL 330.1274, and used only for substance abuse

 

prevention and treatment programs in the county from which the

 

proceeds originated.

 

     (12) Except as provided in subsection (13), this section

 

applies to a fiscal year of a taxing unit for which ad valorem

 

property taxes are levied in 1982 or in any year after 1982. This

 

section does not apply for the ensuing fiscal year of a local unit

 

of government that levied ad valorem property taxes for operating

 

purposes of 1 mill or less for its concluding fiscal year.

 

     (13) This section does not apply to local school districts in

 

1994.

 

     (14) In 1995, the calculations made pursuant to this section

 

by local school districts shall be made without regard to the

 

exemption provided under section 1211 of the revised school code,

 

1976 PA 451, MCL 380.1211, and the taxable value of property exempt

 

under section 1211 of the revised school code, 1976 PA 451, MCL

 

380.1211, is not considered a loss.

 

     Sec. 29. (1) On the Tuesday immediately following the first

 

Monday in March, the board of review of each township shall meet at

 

the office of the supervisor, at which time the supervisor shall

 

submit to the board the assessment roll for the current year, as

 

prepared by the supervisor, and the board shall proceed to examine

 

and review the assessment roll.

 

     (2) During that day, and the day following, if necessary, the

 

board, of its own motion, or on sufficient cause being shown by a

 

person, shall add to the roll the names of persons, the value of

 

personal property, and the description and value of real property

 

liable to assessment in the township, omitted from the assessment

 

roll. The board shall correct errors in the names of persons, in

 

the descriptions of property upon the roll, and in the assessment

 

and valuation of property. The board shall do whatever else is

 

necessary to make the roll comply with this act.

 

     (3) The roll shall be reviewed according to the facts existing

 

on the tax day. The board shall not add to the roll property not

 

subject to taxation on the tax day, and the board shall not remove

 

from the roll property subject to taxation on that day regardless

 

of a change in the taxable status of the property since that day.

 

     (4) The board shall pass upon each valuation and each

 

interest, and shall enter the valuation of each, as fixed by the

 

board, in a separate column.

 

     (5) The roll as prepared by the supervisor shall stand as

 

approved and adopted as the act of the board of review, except as

 

changed by a vote of the board. If for any cause a quorum does not

 

assemble during the days above mentioned, the roll as prepared by

 

the supervisor shall stand as if approved by the board of review.

 

     (6) The business which the board may perform shall be

 

conducted at a public meeting of the board held in compliance with

 

Act No. 267 of the Public Acts of 1976, being sections 15.261 to

 

15.275 of the Michigan Compiled Laws. the open meetings act, 1976

 

PA 267, MCL 15.261 to 15.275. Public notice of the time, date, and

 

place of the meeting shall be given in the manner required by Act

 

No. 267 of the Public Acts of 1976. Notice the open meetings act,

 

1976 PA 267, MCL 15.261 to 15.275. Before January 1, 2015, notice

 

of the date, time, and place of the meeting of the board of review

 

shall be given at least 1 week before the meeting by publication in

 

a generally circulated newspaper serving the area. The notice shall

 

appear in 3 successive issues of the newspaper where available;

 

otherwise, by the posting of the notice in 5 conspicuous places in

 

the township. Beginning January 1, 2015, tier A public notice of

 

the time, date, and place of the meeting shall be given not more

 

than 30 days but not less than 14 days before the meeting as set

 

forth in the local government public notice act.

 

     (7) When the board of review makes a change in the assessment

 

of property or adds property to the assessment roll, the person

 

chargeable with the assessment shall be promptly notified in such a

 

manner as will assure the person opportunity to attend the second

 

meeting of the board of review provided in section 30.

 

     Sec. 34a. (1) The equalization director of each county shall

 

prepare a tabular statement each year, by the several cities and

 

townships of the county, showing the tentative recommended

 

equalization ratios and estimated multipliers necessary to compute

 

individual state equalized valuation of real property and of

 

personal property. The Before January 1, 2015, the county shall

 

publish the tabulation in a newspaper of general circulation within

 

the county on or before the third Monday in February each year. and

 

Beginning January 1, 2015, the county shall provide tier C public

 

notice of the tabulation on or before the third Monday in February

 

each year as set forth in the local government public notice act.

 

The county shall furnish a copy of the tabulation to each assessor

 

and to each of the boards of review in the county and to the state

 

tax commission. All notices of meetings of the boards of review

 

shall give the tentative ratios and estimated multipliers

 

pertaining to their jurisdiction. The tentative recommended

 

equalization ratios and multiplying figures shall not prejudice the

 

equalization procedures of the county board of commissioners or the

 

state tax commission.

 

     (2) If the final equalization multiplier for only the 1986 tax

 

year exceeds the tentative multiplier used in preparing the

 

assessment notice and as a result of action of the state board of

 

equalization or county board of commissioners a taxpayer's

 

assessment as equalized is in excess of 50% of true cash value,

 

that person may appeal directly to the tax tribunal. The appeal

 

shall be filed under this subsection during 1986 on or before the

 

third Monday in August and shall be heard in the same manner as

 

other appeals of the tribunal. An appeal pursuant to this

 

subsection shall not result in an equalized value less than the

 

assesed value multiplied by the tentative equalization multiplier

 

used in preparing the assessment notice.

 

     Sec. 51. (1) If a township treasurer does not file his or her

 

bond with the county treasurer as prescribed by law and the

 

township board fails to appoint a treasurer to give the bond and

 

deliver a receipt for the bond to the supervisor by December 10,

 

the supervisor shall deliver the tax roll with the necessary

 

warrant directed to the county treasurer, who shall make the

 

collection and return of taxes. The county treasurer, pursuant to

 

the adoption of a resolution by the county board of commissioners,

 

has the same powers and duties to add a property tax administration

 

fee, a late penalty charge, and interest to all taxes collected as

 

conferred upon a township treasurer under section 44. The excess of

 

the amount of property tax administration fees over the expense to

 

the county in collecting the taxes shall be returned to the

 

township, and the remainder of the property tax administration fees

 

and any late penalty charges imposed shall be credited to the

 

county general fund. For the purpose of collecting the taxes, the

 

county treasurer is vested with all the powers conferred upon the

 

township treasurer and an action may be brought on the county

 

treasurer's bond under the same circumstances as on those of a

 

township treasurer.

 

     (2) A local tax collecting unit that collects a summer

 

property tax shall defer the collection of summer property taxes

 

against the following property for which a deferment is claimed

 

until the following February 15:

 

     (a) The principal residence of a taxpayer who meets both of

 

the following conditions:

 

     (i) Meets 1 or more of the following conditions:

 

     (A) Is a totally and permanently disabled person, blind

 

person, paraplegic, quadriplegic, eligible serviceperson, eligible

 

veteran, or eligible widow or widower, as these persons are defined

 

in chapter 9 of the income tax act of 1967, 1967 PA 281, MCL

 

206.501 to 206.532.

 

     (B) Is 62 years of age or older, including the unremarried

 

surviving spouse of a person who was 62 years of age or older at

 

the time of death.

 

     (ii) For the prior taxable year had a total household income of

 

the following:

 

     (A) For taxes levied before January 1, 2005, $25,000.00, or

 

less.

 

     (B) For taxes levied after December 31, 2004 and before

 

January 1, 2006, $35,000.00, or less.

 

     (C) For taxes levied after December 31, 2005 and before

 

January 1, 2007, $37,500.00, or less.

 

     (D) For taxes levied after December 31, 2006, $40,000.00, or

 

less.

 

     (b) Property classified or used as agricultural real property

 

if the gross receipts of the agricultural or horticultural

 

operations in the previous year or the average gross receipts of

 

the operations in the previous 3 years are not less than the

 

household income of the owner in the previous year or the combined

 

household incomes in the previous year of the individual members of

 

a limited liability company or partners of a partnership that owns

 

the agricultural real property. A limited liability company or

 

partnership may claim the deferment under this section only if the

 

individual members of the limited liability company or partners of

 

the partnership qualified for the deferment under this section

 

before the individual members or partners formed the limited

 

liability company or partnership.

 

     (3) A taxpayer may claim a deferment provided by subsection

 

(2) by filing with the treasurer of the local property tax

 

collecting unit an intent to defer the summer property taxes that

 

are due and payable in that year without penalty or interest. Taxes

 

deferred under subsection (2) that are not paid by the following

 

February 15 are not subject to penalties or interest for the period

 

of deferment.

 

     (4) The intent statement required by subsection (3) shall be

 

on a form prescribed and provided by the department of treasury to

 

the treasurer of the local property tax collecting unit.

 

     (5) The treasurer of the local property tax collecting unit

 

that collects a summer property tax shall do the following:

 

     (a) Cause Before January 1, 2015, cause a notice of the

 

availability of the deferment to be published in a newspaper of

 

general circulation within the local property tax collecting unit

 

or to be included as an insertion with the tax bill. Beginning

 

January 1, 2015, provide tier C public notice of the availability

 

of the deferment as set forth in the local government public notice

 

act or include notice of the availability of the deferment as an

 

insertion with the tax bill.

 

     (b) Assist persons in completing the deferment form.

 

     (6) If a local property tax collecting unit that collects a

 

summer property tax also collects a winter property tax in the same

 

year, a statement of the amount of taxes deferred pursuant to

 

subsection (2) shall be in the December tax statement mailed by the

 

local property tax collecting unit for each summer property tax

 

payment that was deferred from collection. If a local property tax

 

collecting unit that collects a summer property tax does not

 

collect a winter property tax in the same year, it shall mail a

 

statement of the amount of taxes deferred under subsection (2) at

 

the same time December tax statements are required to be mailed

 

under section 44.

 

     (7) Persons eligible for deferment of summer property taxes

 

under subsection (2) may file their intent to defer until September

 

15 or the time the tax would otherwise become subject to interest

 

or a late penalty charge for late payment, whichever is later.

 

     (8) To the extent permitted by the revised school code, 1976

 

PA 451, MCL 380.1 to 380.1852, or the charter of a local property

 

tax collecting unit, a local property tax collecting unit may

 

provide for the levy and collection of summer property taxes. The

 

terms and conditions of collection established by or under an

 

agreement executed pursuant to the revised school code, 1976 PA

 

451, MCL 380.1 to 380.1852, or the charter of a local tax

 

collecting unit govern a summer property tax levy.

 

     (9) As used in this section:

 

     (a) "Principal residence" means property exempt under section

 

7cc.

 

     (b) "Summer property tax" means a levy of ad valorem property

 

taxes that first becomes a lien before December 1 of any calendar

 

year.

 

     Sec. 78i. (1) Not later than May 1 immediately succeeding the

 

forfeiture of property to the county treasurer under section 78g,

 

the foreclosing governmental unit shall initiate a search of

 

records identified in subsection (6) to identify the owners of a

 

property interest in the property who are entitled to notice under

 

this section of the show cause hearing under section 78j and the

 

foreclosure hearing under section 78k. The foreclosing governmental

 

unit may enter into a contract with 1 or more authorized

 

representatives to perform a title search or may request from 1 or

 

more authorized representatives another title search product to

 

identify the owners of a property interest in the property as

 

required under this subsection or to perform other functions

 

required for the collection of delinquent taxes under this act.

 

     (2) After conducting the search of records under subsection

 

(1), the foreclosing governmental unit or its authorized

 

representative shall determine the address reasonably calculated to

 

apprise those owners of a property interest of the show cause

 

hearing under section 78j and the foreclosure hearing under section

 

78k and shall send notice of the show cause hearing under section

 

78j and the foreclosure hearing under section 78k to those owners,

 

and to a person entitled to notice of the return of delinquent

 

taxes under section 78a(4), by certified mail, return receipt

 

requested, not less than 30 days before the show cause hearing. If

 

after conducting the search of records under subsection (1) the

 

foreclosing governmental unit is unable to determine an address

 

reasonably calculated to inform a person with an interest in a

 

forfeited property, or if the foreclosing governmental unit

 

discovers a deficiency in notice under subsection (4), the

 

following shall be considered reasonable steps by the foreclosing

 

governmental unit or its authorized representative to ascertain the

 

address of a person entitled to notice under this section or to

 

ascertain an address necessary to correct the deficiency in notice

 

under subsection (4):

 

     (a) For an individual, a search of the records of the probate

 

court for the county in which the property is located.

 

     (b) For an individual, a search of the qualified voter file

 

established under section 509o of the Michigan election law, 1954

 

PA 116, MCL 168.509o, which is authorized by this subdivision.

 

     (c) For a partnership, a search of partnership records filed

 

with the county clerk.

 

     (d) For a business entity other than a partnership, a search

 

of business entity records filed with the department of labor and

 

economic growth.

 

     (3) The foreclosing governmental unit or its authorized

 

representative or authorized agent shall make a personal visit to

 

each parcel of property forfeited to the county treasurer under

 

section 78g to ascertain whether or not the property is occupied.

 

If the property appears to be occupied, the foreclosing

 

governmental unit or its authorized representative shall do all of

 

the following:

 

     (a) Attempt to personally serve upon a person occupying the

 

property notice of the show cause hearing under section 78j and the

 

foreclosure hearing under section 78k.

 

     (b) If a person occupying the property is personally served,

 

orally inform the occupant that the property will be foreclosed and

 

the occupants will be required to vacate unless all forfeited

 

unpaid delinquent taxes, interest, penalties, and fees are paid, of

 

the time within which all forfeited unpaid delinquent taxes,

 

interest, penalties, and fees must be paid, and of agencies or

 

other resources that may be available to assist the owner to avoid

 

loss of the property.

 

     (c) If the occupant appears to lack the ability to understand

 

the advice given, notify the department of human services or

 

provide the occupant with the names and telephone numbers of the

 

agencies that may be able to assist the occupant.

 

     (d) If the foreclosing governmental unit or its authorized

 

representative is not able to personally meet with the occupant,

 

the foreclosing governmental unit or its authorized representative

 

shall place the notice in a conspicuous manner on the property and

 

shall also place in a conspicuous manner on the property a notice

 

that explains, in plain English, that the property will be

 

foreclosed unless forfeited unpaid delinquent taxes, interest,

 

penalties, and fees are paid, the time within which forfeited

 

unpaid delinquent taxes, interest, penalties, and fees must be

 

paid, and the names, addresses, and telephone numbers of agencies

 

or other resources that may be available to assist the occupant to

 

avoid loss of the property. If this state is the foreclosing

 

governmental unit within a county, the department of treasury shall

 

perform the personal visit to each parcel of property under this

 

subsection on behalf of this state.

 

     (4) If the foreclosing governmental unit or its authorized

 

representative discovers any deficiency in the provision of notice,

 

the foreclosing governmental unit shall take reasonable steps in

 

good faith to correct that deficiency not later than 30 days before

 

the show cause hearing under section 78j, if possible.

 

     (5) If the foreclosing governmental unit or its authorized

 

representative is unable to ascertain the address reasonably

 

calculated to apprise the owners of a property interest entitled to

 

notice under this section, or is unable to notify the owner of a

 

property interest under subsection (2), the notice shall be made by

 

publication. A as provided in this subsection. Before January 1,

 

2015, a notice shall be published for 3 successive weeks, once each

 

week, in a newspaper published and circulated in the county in

 

which the property is located, if there is one. If no paper is

 

published in that county, publication shall be made in a newspaper

 

published and circulated in an adjoining county. This publication

 

Beginning January 1, 2015, tier A public notice shall be provided

 

as set forth in the local government public notice act. Notice

 

under this subsection shall be instead of notice under subsection

 

(2).

 

     (6) The owner of a property interest is entitled to notice

 

under this section of the show cause hearing under section 78j and

 

the foreclosure hearing under section 78k if that owner's interest

 

was identifiable by reference to any of the following sources

 

before the date that the county treasurer records the certificate

 

required under section 78g(2):

 

     (a) Land title records in the office of the county register of

 

deeds.

 

     (b) Tax records in the office of the county treasurer.

 

     (c) Tax records in the office of the local assessor.

 

     (d) Tax records in the office of the local treasurer.

 

     (7) The notice required under subsections (2) and (3) shall

 

include all of the following:

 

     (a) The date on which the property was forfeited to the county

 

treasurer.

 

     (b) A statement that the person notified may lose his or her

 

interest in the property as a result of the foreclosure proceeding

 

under section 78k.

 

     (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 total taxes, interest, penalties, and fees due on the

 

property.

 

     (f) The date and time of the show cause hearing under section

 

78j.

 

     (g) The date and time of the hearing on the petition for

 

foreclosure under section 78k, and a statement that unless the

 

forfeited unpaid delinquent taxes, interest, penalties, and fees

 

are paid on or before the March 31 immediately succeeding the entry

 

of a judgment foreclosing the property under section 78k, or in a

 

contested case within 21 days of the entry of a judgment

 

foreclosing the property under section 78k, the title to the

 

property shall vest absolutely in the foreclosing governmental unit

 

and that all existing interests in oil or gas in that property

 

shall be extinguished except the following:

 

     (i) The interests of a lessee or an assignee of an interest of

 

a lessee under an oil or gas lease in effect as to that property or

 

any part of that property if the lease was recorded in the office

 

of the register of deeds in the county in which the property is

 

located before the date of filing the petition for foreclosure

 

under section 78h.

 

     (ii) Interests preserved as provided in section 1(3) of 1963 PA

 

42, MCL 554.291.

 

     (h) An explanation of the person's rights of redemption and

 

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

 

immediately succeeding the entry of a judgment foreclosing the

 

property under section 78k, or in a contested case 21 days after

 

the entry of a judgment foreclosing the property under section 78k.

 

     (8) The published notice required under subsection (5) shall

 

include all of the following:

 

     (a) A legal description or parcel number of each property.

 

     (b) The street address of each property, if available.

 

     (c) The name of any person or entity entitled to notice under

 

this section who has not been notified under subsection (2) or (3).

 

     (d) The date and time of the show cause hearing under section

 

78j.

 

     (e) The date and time of the hearing on the petition for

 

foreclosure under section 78k.

 

     (f) A statement that unless all forfeited unpaid delinquent

 

taxes, interest, penalties, and fees are paid on or before the

 

March 31 immediately succeeding the entry of a judgment foreclosing

 

the property under section 78k, or in a contested case within 21

 

days of the entry of a judgment foreclosing the property under

 

section 78k, the title to the property shall vest absolutely in the

 

foreclosing governmental unit and that all existing interests in

 

oil or gas in that property shall be extinguished except the

 

following:

 

     (i) The interests of a lessee or an assignee of an interest of

 

a lessee under an oil or gas lease in effect as to that property or

 

any part of that property if the lease was recorded in the office

 

of the register of deeds in the county in which the property is

 

located before the date of filing the petition for foreclosure

 

under section 78h.

 

     (ii) Interests preserved as provided in section 1(3) of 1963 PA

 

42, MCL 554.291.

 

     (g) A statement that a person with an interest in the property

 

may lose his or her interest in the property as a result of the

 

foreclosure proceeding under section 78k and that all existing

 

interests in oil or gas in that property shall be extinguished

 

except the following:

 

     (i) The interests of a lessee or an assignee of an interest of

 

a lessee under an oil or gas lease in effect as to that property or

 

any part of that property if the lease was recorded in the office

 

of the register of deeds in the county in which the property is

 

located before the date of filing the petition for foreclosure

 

under section 78h.

 

     (ii) Interests preserved as provided in section 1(3) of 1963 PA

 

42, MCL 554.291.

 

     (9) The owner of a property interest who has been properly

 

served with a notice of the show cause hearing under section 78j

 

and the foreclosure hearing under section 78k and who failed to

 

redeem the property as provided under this act shall not assert any

 

of the following:

 

     (a) That notice was insufficient or inadequate on the grounds

 

that some other owner of a property interest was not also served.

 

     (b) That the redemption period provided under this act was

 

extended in any way on the grounds that some other owner of a

 

property interest was not also served.

 

     (10) The failure of the foreclosing governmental unit to

 

comply with any provision of this section shall not invalidate any

 

proceeding under this act if the owner of a property interest or a

 

person to whom a tax deed was issued is accorded the minimum due

 

process required under the state constitution of 1963 and the

 

constitution of the United States.

 

     (11) As used in this section, "authorized representative"

 

includes all of the following:

 

     (a) A title insurance company or agent licensed to conduct

 

business in this state.

 

     (b) An attorney licensed to practice law in this state.

 

     (c) A person accredited in land title search procedures by a

 

nationally recognized organization in the field of land title

 

searching.

 

     (d) A person with demonstrated experience searching land title

 

records, as determined by the foreclosing governmental unit.

 

     (12) The provisions of this section relating to notice of the

 

show cause hearing under section 78j and the foreclosure hearing

 

under section 78k are exclusive and exhaustive. Other requirements

 

relating to notice or proof of service under other law, rule, or

 

legal requirement are not applicable to notice and proof of service

 

under this section.

 

     Sec. 78m. (1) Not later than the first Tuesday in July,

 

immediately succeeding the entry of judgment under section 78k

 

vesting absolute title to tax delinquent property in the

 

foreclosing governmental unit, this state is granted the right of

 

first refusal to purchase property at the greater of the minimum

 

bid or its fair market value by paying that amount to the

 

foreclosing governmental unit if the foreclosing governmental unit

 

is not this state. If this state elects not to purchase the

 

property under its right of first refusal, a city, village, or

 

township may purchase for a public purpose any property located

 

within that city, village, or township set forth in the judgment

 

and subject to sale under this section by payment to the

 

foreclosing governmental unit of the minimum bid. If a city,

 

village, or township does not purchase that property, the county in

 

which that property is located may purchase that property under

 

this section by payment to the foreclosing governmental unit of the

 

minimum bid. If property is purchased by a city, village, township,

 

or county under this subsection, the foreclosing governmental unit

 

shall convey the property to the purchasing city, village,

 

township, or county within 30 days. If property purchased by a

 

city, village, township, or county under this subsection is

 

subsequently sold for an amount in excess of the minimum bid and

 

all costs incurred relating to demolition, renovation,

 

improvements, or infrastructure development, the excess amount

 

shall be returned to the delinquent tax property sales proceeds

 

account for the year in which the property was purchased by the

 

city, village, township, or county or, if this state is the

 

foreclosing governmental unit within a county, to the land

 

reutilization fund created under section 78n. Upon the request of

 

the foreclosing governmental unit, a city, village, township, or

 

county that purchased property under this subsection shall provide

 

to the foreclosing governmental unit without cost information

 

regarding any subsequent sale or transfer of the property. This

 

subsection applies to the purchase of property by this state, a

 

city, village, or township, or a county prior to a sale held under

 

subsection (2).

 

     (2) Subject to subsection (1), beginning on the third Tuesday

 

in July immediately succeeding the entry of the judgment under

 

section 78k vesting absolute title to tax delinquent property in

 

the foreclosing governmental unit and ending on the immediately

 

succeeding first Tuesday in November, the foreclosing governmental

 

unit, or its authorized agent, at the option of the foreclosing

 

governmental unit, shall hold at least 2 property sales at 1 or

 

more convenient locations at which property foreclosed by the

 

judgment entered under section 78k shall be sold by auction sale,

 

which may include an auction sale conducted via an internet

 

website. Notice Before January 1, 2015, notice of the time and

 

location of the sales shall be published not less than 30 days

 

before each sale 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 shall be made in

 

a newspaper published and circulated in an adjoining county.

 

Beginning January 1, 2015, tier B public notice of the time and

 

location of the sales shall be provided as set forth in the local

 

government public notice act not less than 30 days before each

 

sale. Each sale shall be completed before the first Tuesday in

 

November immediately succeeding the entry of judgment under section

 

78k vesting absolute title to the tax delinquent property in the

 

foreclosing governmental unit. Except as provided in subsection

 

(5), property shall be sold to the person bidding the highest

 

amount above the minimum bid. The foreclosing governmental unit may

 

sell parcels individually or may offer 2 or more parcels for sale

 

as a group. The minimum bid for a group of parcels shall equal the

 

sum of the minimum bid for each parcel included in the group. The

 

foreclosing governmental unit may adopt procedures governing the

 

conduct of the sale and may cancel the sale prior to the issuance

 

of a deed under this subsection if authorized under the procedures.

 

The foreclosing governmental unit may require full payment by cash,

 

certified check, or money order at the close of each day's bidding.

 

Not more than 30 days after the date of a sale under this

 

subsection, the foreclosing governmental unit shall convey the

 

property by deed to the person bidding the highest amount above the

 

minimum bid. The deed shall vest fee simple title to the property

 

in the person bidding the highest amount above the minimum bid,

 

unless the foreclosing governmental unit discovers a defect in the

 

foreclosure of the property under sections 78 to 78l. If this state

 

is the foreclosing governmental unit within a county, the

 

department of natural resources shall conduct the sale of property

 

under this subsection and subsections (4) and (5) on behalf of this

 

state.

 

     (3) For sales held under subsection (2), after the conclusion

 

of that sale, and prior to any additional sale held under

 

subsection (2), a city, village, or township may purchase any

 

property not previously sold under subsection (1) or (2) by paying

 

the minimum bid to the foreclosing governmental unit. If a city,

 

village, or township does not purchase that property, the county in

 

which that property is located may purchase that property under

 

this section by payment to the foreclosing governmental unit of the

 

minimum bid.

 

     (4) If property is purchased by a city, village, township, or

 

county under subsection (3), the foreclosing governmental unit

 

shall convey the property to the purchasing city, village, or

 

township within 30 days.

 

     (5) All property subject to sale under subsection (2) shall be

 

offered for sale at not less than 2 sales conducted as required by

 

subsection (2). The final sale held under subsection (2) shall be

 

held not less than 28 days after the previous sale under subsection

 

(2). At the final sale held under subsection (2), the sale is

 

subject to the requirements of subsection (2), except that the

 

minimum bid shall not be required. However, the foreclosing

 

governmental unit may establish a reasonable opening bid at the

 

sale to recover the cost of the sale of the parcel or parcels.

 

     (6) On or before December 1 immediately succeeding the date of

 

the sale under subsection (5), a list of all property not

 

previously sold by the foreclosing governmental unit under this

 

section shall be transferred to the clerk of the city, village, or

 

township in which the property is located. The city, village, or

 

township may object in writing to the transfer of 1 or more parcels

 

of property set forth on that list. On or before December 30

 

immediately succeeding the date of the sale under subsection (5),

 

all property not previously sold by the foreclosing governmental

 

unit under this section shall be transferred to the city, village,

 

or township in which the property is located, except those parcels

 

of property to which the city, village, or township has objected.

 

Property located in both a village and a township may be

 

transferred under this subsection only to a village. The city,

 

village, or township may make the property available under the

 

urban homestead act, 1999 PA 127, MCL 125.2701 to 125.2709, or for

 

any other lawful purpose.

 

     (7) If property not previously sold is not transferred to the

 

city, village, or township in which the property is located under

 

subsection (6), the foreclosing governmental unit shall retain

 

possession of that property. If the foreclosing governmental unit

 

retains possession of the property and the foreclosing governmental

 

unit is this state, title to the property shall vest in the land

 

bank fast track authority created under section 15 of the land bank

 

fast track act, 2003 PA 258, MCL 124.765.

 

     (8) A foreclosing governmental unit shall deposit the proceeds

 

from the sale of property under this section into a restricted

 

account designated as the "delinquent tax property sales proceeds

 

for the year ______". The foreclosing governmental unit shall

 

direct the investment of the account. The foreclosing governmental

 

unit shall credit to the account interest and earnings from account

 

investments. Proceeds in that account shall only be used by the

 

foreclosing governmental unit for the following purposes in the

 

following order of priority:

 

     (a) The delinquent tax revolving fund shall be reimbursed for

 

all taxes, interest, and fees on all of the property, whether or

 

not all of the property was sold.

 

     (b) All costs of the sale of property for the year shall be

 

paid.

 

     (c) Any costs of the foreclosure proceedings for the year,

 

including, but not limited to, costs of mailing, publication,

 

personal service, and outside contractors shall be paid.

 

     (d) Any costs for the sale of property or foreclosure

 

proceedings for any prior year that have not been paid or

 

reimbursed from that prior year's delinquent tax property sales

 

proceeds shall be paid.

 

     (e) Any costs incurred by the foreclosing governmental unit in

 

maintaining property foreclosed under section 78k before the sale

 

under this section shall be paid, including costs of any

 

environmental remediation.

 

     (f) If the foreclosing governmental unit is not this state,

 

any of the following:

 

     (i) Any costs for the sale of property or foreclosure

 

proceedings for any subsequent year that are not paid or reimbursed

 

from that subsequent year's delinquent tax property sales proceeds

 

shall be paid from any remaining balance in any prior year's

 

delinquent tax property sales proceeds account.

 

     (ii) Any costs for the defense of title actions.

 

     (iii) Any costs incurred in administering the foreclosure and

 

disposition of property forfeited for delinquent taxes under this

 

act.

 

     (g) If the foreclosing governmental unit is this state, any

 

remaining balance shall be transferred to the land reutilization

 

fund created under section 78n.

 

     (h) In 2008 and each year after 2008, if the foreclosing

 

governmental unit is not this state, not later than June 30 of the

 

second calendar year after foreclosure, the foreclosing

 

governmental unit shall submit a written report to its board of

 

commissioners identifying any remaining balance and any contingent

 

costs of title or other legal claims described in subdivisions (a)

 

through (f). All or a portion of any remaining balance, less any

 

contingent costs of title or other legal claims described in

 

subdivisions (a) through (f), may subsequently be transferred into

 

the general fund of the county by the board of commissioners.

 

     (9) Two or more county treasurers of adjacent counties may

 

elect to hold a joint sale of property as provided in this section.

 

If 2 or more county treasurers elect to hold a joint sale, property

 

may be sold under this section at a location outside of the county

 

in which the property is located. The sale may be conducted by any

 

county treasurer participating in the joint sale. A joint sale held

 

under this subsection may include or be an auction sale conducted

 

via an internet website.

 

     (10) The foreclosing governmental unit shall record a deed for

 

any property transferred under this section with the county

 

register of deeds. The foreclosing governmental unit may charge a

 

fee in excess of the minimum bid and any sale proceeds for the cost

 

of recording a deed under this subsection.

 

     (11) As used in this section, "minimum bid" is the minimum

 

amount established by the foreclosing governmental unit for which

 

property may be sold under this section. The minimum bid shall

 

include all of the following:

 

     (a) All delinquent taxes, interest, penalties, and fees due on

 

the property. If a city, village, or township purchases the

 

property, the minimum bid shall not include any taxes levied by

 

that city, village, or township and any interest, penalties, or

 

fees due on those taxes.

 

     (b) The expenses of administering the sale, including all

 

preparations for the sale. The foreclosing governmental unit shall

 

estimate the cost of preparing for and administering the annual

 

sale for purposes of prorating the cost for each property included

 

in the sale.

 

     (12) For property transferred to this state under subsection

 

(1), a city, village, or township under subsection (6) or retained

 

by a foreclosing governmental unit under subsection (7), all taxes

 

due on the property as of the December 31 following the transfer or

 

retention of the property are canceled effective on that December

 

31.

 

     (13) For property sold under this section, transferred to this

 

state under subsection (1), a city, village, or township under

 

subsection (6), or retained by a foreclosing governmental unit

 

under subsection (7), all liens for costs of demolition, safety

 

repairs, debris removal, or sewer or water charges due on the

 

property as of the December 31 immediately succeeding the sale,

 

transfer, or retention of the property are canceled effective on

 

that December 31. This subsection does not apply to liens recorded

 

by the department of environmental quality under this act or the

 

land bank fast track act, 2003 PA 258, MCL 124.751 to 124.774.

 

     (14) If property foreclosed under section 78k and held by or

 

under the control of a foreclosing governmental unit is a facility

 

as defined under section 20101(1)(o) 20101 of the natural resources

 

and environmental protection act, 1994 PA 451, MCL 324.20101, prior

 

to the sale or transfer of the property under this section, the

 

property is subject to all of the following:

 

     (a) Upon reasonable written notice from the department of

 

environmental quality, the foreclosing governmental unit shall

 

provide access to the department of environmental quality, its

 

employees, contractors, and any other person expressly authorized

 

by the department of environmental quality to conduct response

 

activities at the foreclosed property. Reasonable written notice

 

under this subdivision may include, but is not limited to, notice

 

by electronic mail or facsimile, if the foreclosing governmental

 

unit consents to notice by electronic mail or facsimile prior to

 

the provision of notice by the department of environmental quality.

 

     (b) If requested by the department of environmental quality to

 

protect public health, safety, and welfare or the environment, the

 

foreclosing governmental unit shall grant an easement for access to

 

conduct response activities on the foreclosed property as

 

authorized under chapter 7 of the natural resources and

 

environmental protection act, 1994 PA 451, MCL 324.20101 to

 

324.20519.324.20302.

 

     (c) If requested by the department of environmental quality to

 

protect public health, safety, and welfare or the environment, the

 

foreclosing governmental unit shall place and record deed

 

restrictions on the foreclosed property as authorized under chapter

 

7 of the natural resources and environmental protection act, 1994

 

PA 451, MCL 324.20101 to 324.20519.324.20302.

 

     (d) The department of environmental quality may place an

 

environmental lien on the foreclosed property as authorized under

 

section 20138 of the natural resources and environmental protection

 

act, 1994 PA 451, MCL 324.20138.

 

     (15) If property foreclosed under section 78k and held by or

 

under the control of a foreclosing governmental unit is a facility

 

as defined under section 20101(1)(o) 20101 of the natural resources

 

and environmental protection act, 1994 PA 451, MCL 324.20101, prior

 

to the sale or transfer of the property under this section, the

 

department of environmental quality shall request and the

 

foreclosing governmental unit shall transfer the property to the

 

state land bank fast track authority created under section 15 of

 

the land bank fast track act, 2003 PA 258, MCL 124.765, if all of

 

the following apply:

 

     (a) The department of environmental quality determines that

 

conditions at a foreclosed property are an acute threat to the

 

public health, safety, and welfare, to the environment, or to other

 

property.

 

     (b) The department of environmental quality proposes to

 

undertake or is undertaking state-funded response activities at the

 

property.

 

     (c) The department of environmental quality determines that

 

the sale, retention, or transfer of the property other than under

 

this subsection would interfere with response activities by the

 

department of environmental quality.

 

     Sec. 79a. (1) A person who holds a tax deed issued on

 

abandoned property may quiet title to that abandoned property in

 

the circuit court of the county in which the abandoned property is

 

located by doing all of the following:

 

     (a) The tax deed holder or his or her authorized agent

 

conducts a title search on the abandoned property.

 

     (b) After conducting the title search as provided in

 

subdivision (a), the tax deed holder or his or her authorized agent

 

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

 

owner and to all persons with a legal interest in each parcel of

 

abandoned property subject to accelerated foreclosure under this

 

section, as determined by the records in the office of the register

 

of deeds and in records maintained by the county treasurer and the

 

state treasurer. If, for any reason, the notice cannot be delivered

 

to the last recorded address of the owner or persons with a legal

 

interest in the abandoned property, notice shall be made by

 

publication. The Before January 1, 2015, the notice shall be

 

published for 4 successive weeks, once each week, in a newspaper

 

published and circulated in the county in which the parcel is

 

located, if there is one. If no newspaper is published in the

 

county where the parcel is located, publication shall be made in a

 

newspaper published and circulated in an adjoining county.

 

Publication under this subdivision is subject to the requirements

 

set forth in section 65.Beginning January 1, 2015, tier A public

 

notice shall be provided as set forth in the local government

 

public notice act.

 

     (c) At the request of the tax deed holder, the building

 

inspector of the municipality in which the property is located

 

inspects the property and executes an affidavit attesting that the

 

abandoned property is vacant, dilapidated, or open to entrance or

 

trespass. The cost of the inspection shall be paid by the tax deed

 

holder and shall be included in the amount necessary to redeem the

 

property.

 

     (d) The tax deed holder or his or her authorized agent posts a

 

notice on the abandoned property not less than 90 days before a

 

foreclosure action is brought under this subsection.

 

     (e) The notice required under this subsection shall include,

 

but is not limited to, all of the following:

 

     (i) The legal description, parcel number, and, if known, the

 

street address of the abandoned property.

 

     (ii) A statement of the total amount that must be paid to the

 

county treasurer to redeem the abandoned property within 90 days of

 

receipt of the notice, including fees to cover the cost of a title

 

search, publication, and inspection by the municipal building

 

inspector.

 

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

 

notice that the rights of redemption will expire 90 days after the

 

person has received notice by mail or publication.

 

     (iv) A statement that unless the taxes, interest, penalties,

 

and fees are paid before the 90-day redemption period expires and a

 

judgment of foreclosure is entered, title to the abandoned property

 

shall vest absolutely in the petitioning tax deed holder.

 

     (f) If the abandoned property is not redeemed by the owner or

 

a person with a legal interest in the abandoned property by payment

 

to the county treasurer within 90 days of service of the notice,

 

the tax deed holder may bring an action in the circuit court of the

 

county in which the abandoned property is located and petition the

 

court to issue a judgment to quiet title in favor of the tax deed

 

holder. The tax deed holder shall provide all of the following to

 

the circuit court:

 

     (i) An affidavit from the building inspector of the

 

municipality as provided in subdivision (c).

 

     (ii) A title search on the abandoned property that identifies

 

all owners and persons with a legal interest in the abandoned

 

property as determined by the records maintained in the office of

 

the register of deeds, the county treasurer, and the state

 

treasurer.

 

     (iii) Proofs of service required under this section. If a tax

 

deed holder fails to serve notice on 1 or more persons with a legal

 

interest in the abandoned property as required under this section,

 

service on any other person is not invalidated and the redemption

 

period for any other person is not stayed or extended.

 

     (iv) An affidavit from the county treasurer certifying to the

 

lack of payment within the 90-day redemption period.

 

     (2) If the circuit court enters a judgment in favor of the

 

petitioning tax deed holder, the circuit court shall foreclose the

 

abandoned property as requested in the petition for foreclosure.

 

The circuit court's judgment shall specify all of the following:

 

     (a) The legal description and, if known, the street address

 

and parcel number of the abandoned property foreclosed.

 

     (b) That fee simple title to the abandoned property foreclosed

 

by the judgment is vested absolutely in the petitioning tax deed

 

holder without any further rights of redemption.

 

     (c) That, as of the date of the judgment, all delinquent

 

property taxes, demolition liens, and all other municipal liens of

 

any kind, except future installments of special assessments, are

 

extinguished.

 

     (d) That all existing recorded and unrecorded interests in

 

that property are extinguished, except a visible or recorded

 

easement or right-of-way.

 

     (e) That the petitioning tax deed holder has good and

 

marketable fee simple title to the property.

 

     (3) If a judgment for foreclosure is entered under subsection

 

(2) and all existing recorded and unrecorded interests in a parcel

 

of property are extinguished as provided in the judgment, the

 

owners of any extinguished recorded or unrecorded interest in that

 

property shall not bring an action for possession of the property

 

against any subsequent owner, but may only bring an action to

 

recover monetary damages. An action to recover monetary damages

 

under this subsection shall not be brought more than 2 years after

 

a judgment for foreclosure is entered under subsection (2).

 

Monetary damages shall be determined as of the date a judgment for

 

foreclosure is entered under subsection (2).

 

     (4) For purposes of this section, property shall be considered

 

abandoned if all of the following requirements are satisfied:

 

     (a) Within 30 days before the commencement of foreclosure

 

proceedings under this section, the tax deed holder mails by

 

certified mail, return receipt requested, to the last known address

 

of the owner and all persons with a legal interest in the abandoned

 

property a notice that the property is abandoned and that the tax

 

deed holder intends to foreclose it.

 

     (b) Before commencement of foreclosure proceedings under this

 

section, the tax deed holder executes and records an affidavit in

 

the office of the register of deeds in the county in which the

 

abandoned property is located that states all of the following:

 

     (i) That the tax deed holder has mailed to the last known

 

address of the owner and all persons with a legal interest in the

 

abandoned property a notice of abandonment and intention to

 

foreclose pursuant to subdivision (a) and that the owner or any

 

person with a legal interest in the abandoned property has not

 

responded to the notice.

 

     (ii) That the tax deed holder or his or her authorized agent

 

has made a personal inspection of the abandoned property and that

 

the inspection did not reveal that the owner or any person with a

 

legal interest in the abandoned property is presently occupying or

 

intends to occupy the abandoned property.

 

     (c) The tax deed holder mails by certified mail, return

 

receipt requested, a copy of the affidavit recorded under

 

subdivision (b) to the owner or any person with a legal interest in

 

the abandoned property at his or her last known address before

 

commencing foreclosure proceedings under this section.

 

     (d) The owner or any person with a legal interest in the

 

abandoned property, before the judgment of foreclosure is entered,

 

does not give a written affidavit to the tax deed holder and record

 

a duplicate original in the office of the register of deeds of the

 

county in which the abandoned property is located stating that the

 

owner or person with a legal interest in the abandoned property is

 

occupying or intends to occupy the abandoned property.

 

     Sec. 152. (1) After the various assessment rolls required to

 

be made under this act or under the provisions of any municipal

 

charter have been passed upon by the several boards of review, and

 

prior to the making and delivery of delivering the tax rolls to the

 

proper officer for collection of taxes, and in no case later than

 

the first Monday in May, the several assessment rolls shall be

 

subject to inspection by the state tax commission or by any member

 

or duly authorized representative thereof. of the state tax

 

commission. If it appears to the state tax commission after such

 

investigation, or is made to appear to the state tax commission by

 

written complaint of any taxpayer , or assessing officer , that

 

property subject to taxation has been omitted from or improperly

 

described upon on the roll or individual assessments have not been

 

made in compliance with law, the state tax commission may issue an

 

order directing the assessor whose assessments are to be reviewed

 

to appear with his the assessment roll and the sworn statements of

 

the person or persons whose property or whose assessments are to be

 

considered at a time and place to be stated in the order, the time

 

to be not less than 14 days from the date of the issuance of the

 

order, and the place to be at the office of the board of

 

supervisors at the county seat or at such other another place in

 

the county in which the roll was made prepared as the state tax

 

commission shall deem most deems convenient for the hearing. herein

 

provided. A written complaint by a taxpayer or assessing officer

 

shall be deemed to have been filed timely if it was deposited in

 

the United States mail on or before the first Monday of May. No

 

written complaint of any taxpayer shall be accepted by the state

 

tax commission unless the taxpayer has protested the assessment

 

from which he appeals to the board of review.

 

     (2) A notice of the hearing shall be sent by registered

 

certified mail, with return receipt requested, to all persons whose

 

assessments are to be considered, at their last known address. ,

 

except that where the commission shall conduct However, if the

 

state tax commission conducts a general review of all assessments

 

within the taxing district, such before January 1, 2015, notice

 

shall be by publication in a newspaper published in the county, if

 

there be any. If no newspaper is published in the county, then the

 

notice shall be by publication in a newspaper with general

 

circulation in the county, at least 5 days before the date of the

 

hearings. Beginning January 1, 2015, tier B public notice of a

 

general review of all assessments within the taxing district shall

 

be provided as set forth in the local government public notice act

 

not less than 5 days before the date of the hearings. A copy of the

 

order shall also be served upon the supervisor or assessing officer

 

in whose with possession of the assessment roll shall be at least

 

14 days before he or she is required to appear with the assessment

 

roll. The state tax commission, or any member or duly authorized

 

representative thereof, of the state tax commission, shall appear

 

at the time and place mentioned in the order, and the supervisor or

 

assessing officer upon whom notice shall have been was served shall

 

also appear also with the assessment roll. The state tax commission

 

or any member or duly authorized representatives thereof of the

 

state tax commission shall then and there hold a hearing as to

 

determine the proper assessment of all property and persons

 

mentioned in the notice, and all persons affected or liable to be

 

affected by review of the assessments thus provided for may appear

 

and be heard at the hearing. In any case where If the hearings

 

shall be are held by a duly authorized representative of the state

 

tax commission, he or she shall report the facts brought forth at

 

the hearing to the members of the state tax commission, who will

 

determine the true and lawful assessment or change in the

 

description of property as found necessary.

 

     (3) In case If the state tax commission, or a member thereof,

 

who shall act in the review, shall determine of the state tax

 

commission, determines that the assessments so reviewed are not

 

assessed according to law, he or they the state tax commission or

 

member of the state tax commission shall, in a column provided for

 

that purpose, place opposite the property the its true and lawful

 

assessment. of it. Any increase or decrease of the assessment by

 

such action shall also increase or decrease the state equalized

 

value valuation of the local tax collecting unit wherein in which

 

the property is located by the amount that such the property's

 

state equalized value valuation has been altered. As to the For

 

property not upon on the assessment roll, the state tax commission,

 

or member thereof of the state tax commission acting in the review,

 

shall place it upon that property on the assessment roll by proper

 

description and shall place thereafter, in the proper column , on

 

the assessment roll the true cash value of the property. As to For

 

property not properly described upon on the assessment roll, the

 

state tax commission, or member thereof of the state tax commission

 

acting in the review, shall make such any necessary change in the

 

description of the property assessed. as is found necessary. The

 

state tax commission shall also spread upon on the assessment roll

 

a certificate, signed by the chairman of the state tax commission,

 

showing the day and date on which the assessment roll was reviewed.

 

For appearing with the roll as required herein under this section

 

the supervisor or assessing officer shall receive the same per diem

 

as is received by him while in attendance at the meeting of the

 

board of supervisors, to be presented to and paid by the proper

 

officer of the municipality local tax collecting unit of which he

 

or she is the assessing officer in the manner as his or her other

 

compensation is paid. In all of its proceedings the contested case

 

provisions of Act No. 197 of the Public Acts of 1952 as amended,

 

shall not be applicable to of the state tax commission, and in its

 

determination, article VI, section 28 , of article VI of the state

 

constitution of the state of Michigan 1963 shall apply. If the

 

final action of the state tax commission or member of the state tax

 

commission results in a change in the property's assessment, the

 

state tax commission, on a form provided by the state tax

 

commission, shall notify each affected school district, county,

 

township, and city of its action. When If the assessment of any

 

property has been reviewed by the state tax commission as herein

 

authorized, such under this section, that assessment shall not be

 

changed for a period of 3 years without the written consent of the

 

state tax commission. Whenever If a local assessing district tax

 

collecting unit fails to have an assessment roll prepared as

 

required in under this act and it becomes necessary for the state

 

tax commission to assess the properties property in the district

 

that local tax collecting unit, either by its own staff or the

 

county equalization department under direction of the state tax

 

commission, the local assessing district tax collecting unit shall

 

bear the cost of such that assessment and shall reimburse the this

 

state or the county.

 

     Enacting section 1. This amendatory act does not take effect

 

unless Senate Bill No._____ or House Bill No.______ (request no.

 

04127'13 a) of the 97th Legislature is enacted into law.