HOUSE BILL No. 5352


     November 6, 1997, Introduced by Reps. Richner and Thomas and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 60 (MCL 211.60), as amended by 1993 PA 291.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 60.  (1)  Those lands that are  PROPERTY returned as

 2    delinquent for taxes, and upon which taxes remain unpaid after

 3     their return  THE PROPERTY IS RETURNED AS DELINQUENT under this

 4    act or to the county treasurers of  the  THIS state,  are  IS

 5    subject to disposition, sale, and redemption for the enforcement

 6    and collection of the tax liens  ,  in the  method and  manner

 7     as  provided in this act.

 8         (2) On the first Tuesday in May in each year, a tax sale

 9    shall be held in the counties of this state by the county

10    treasurers of those counties for and  in  ON behalf of  the  THIS

11    state.  At the tax sale, lands,  FOR TAXES LEVIED BEFORE JANUARY


   03565'97                                                 FDD
                                              2

 1    1, 1998, PROPERTY, other than certified special residential

 2    property, delinquent for taxes assessed in the third year preced-

 3    ing the sale or in a prior year or  land  PROPERTY identified as

 4    certified special residential property under section 55a delin-

 5    quent for taxes assessed in the second year preceding the sale

 6    shall be sold for the total of the unpaid taxes of those years.

 7    FOR TAXES LEVIED AFTER DECEMBER 31, 1997, ALL PROPERTY DELINQUENT

 8    FOR TAXES ASSESSED IN THE SECOND YEAR PRECEDING THE SALE SHALL BE

 9    SOLD FOR THE TOTAL OF THE UNPAID TAXES OF THOSE YEARS.

10         (3) Delinquent tax sales shall include $10.00 for expenses,

11    as provided in section 59, a county property tax administration

12    fee of 4%, and interest computed at a rate of 1.25% per month,

13    except as provided in section 89, from the date the taxes origi-

14    nally became delinquent  pursuant to  UNDER this act.

15         (4) In the disposition and sale of PROPERTY FOR delinquent

16     tax lands  TAXES, the people of  the  THIS state have a valid

17    lien  upon  ON the  lands  PROPERTY, with rights to enforce the

18    lien as a preferred or first claim  upon  ON the  lands 

19    PROPERTY.  The rights and choses to enforce the lien are the

20    prima facie rights of  the  THIS state, and shall not be set

21    aside or annulled except in the manner and for the causes speci-

22    fied in this act.













   03565'97          Final page.                            FDD