Bill Text: MI SB0349 | 2015-2016 | 98th Legislature | Engrossed
Bill Title: Property tax; delinquent taxes; notice provisions; revise. Amends secs. 78b & 78c of 1893 PA 206 (MCL 211.78b & 211.78c).
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: (Passed) 2015-12-01 - Assigned Pa 0202'15 With Immediate Effect [SB0349 Detail]
Download: Michigan-2015-SB0349-Engrossed.html
SB-0349, As Passed Senate, September 9, 2015
SUBSTITUTE FOR
SENATE BILL NO. 349
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending sections 78b and 78c (MCL 211.78b and 211.78c), as
amended by 2003 PA 263.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 78b. Except as otherwise provided in section 79 for
certified abandoned property, on or within 60 days before the June
1
immediately succeeding the date that unpaid taxes are 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
notice of all the following by first-class mail, address correction
requested, to the person to whom a tax bill for property returned
for delinquent taxes was last sent or to the person identified as
the owner of property returned for delinquent taxes, to a person
entitled to notice of the return of delinquent taxes under section
78a(4), and to a person to whom a tax certificate for property
returned
for delinquent taxes was issued pursuant to under former
section 71, as shown on the current records of the county
treasurer:
(a) The date property on which unpaid taxes were returned as
delinquent will be forfeited to the county treasurer for those
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 or persons to whom the notice is addressed.
(e) The unpaid delinquent taxes, interest, penalties, and fees
due on the property.
(f) 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.
(g) 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.
Sec. 78c. Except as otherwise provided in section 79 for
certified abandoned property, on or within 60 days before the
September 1 immediately succeeding the date that unpaid taxes are
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 notice of all the following by first-class mail, address
correction requested, to the person to whom a tax bill for property
returned for delinquent taxes was last sent or to the person
identified as the owner of property returned for delinquent taxes,
to a person entitled to notice of the return of delinquent taxes
under section 78a(4), and to a person to whom a tax certificate for
property
returned for delinquent taxes was issued pursuant to under
former section 71, as shown on the current records of the county
treasurer:
(a) The date property on which unpaid taxes were returned as
delinquent will be forfeited to the county treasurer for those
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 or persons 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 fees that will accrue on the
immediately
succeeding October 1 pursuant to under section 78d if
the 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.
