House Introduced Bill 5354

HOUSE BILL No. 5354


     November 6, 1997, Introduced by Reps. Bobier, Profit, Birkholz, Hanley, Brackenridge, Middleton and Goschka and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending sections 55a, 60, 61, 61a, 61b, 62, 63, 64, 65, 66,

   67, 67a, 67b, 68, 69, 70, 70b, 74, 76, 77, 83, 84, 85, 87, 88,

   95, 96, 97, 98, 98a, 98b, 99, 101, 105, 106, 108, 113, 121, 122,

   130, 131a, 131c, 131d, 131e, 135, 139, 140, 144, 156, and 157

   (MCL 211.55a, 211.60, 211.61, 211.61a, 211.61b, 211.62, 211.63,

   211.64, 211.65, 211.66, 211.67, 211.67a, 211.67b, 211.68, 211.69,

   211.70, 211.70b, 211.74, 211.76, 211.77, 211.83, 211.84, 211.85,

   211.87, 211.88, 211.95, 211.96, 211.97, 211.98, 211.98a, 211.98b,

   211.99, 211.101, 211.105, 211.106, 211.108, 211.113, 211.121,

   211.122, 211.130, 211.131a, 211.131c, 211.131d, 211.131e,

   211.135, 211.139, 211.140, 211.144, 211.156, and 211.157),

   sections 55a and 70b as added and sections 60, 61, 74, 108, and

   131c as amended by 1993 PA 291, sections 61a, 131e, and


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   140 as amended by 1996 PA 476, section 67a as amended by 1984 PA

   103, section 67b as amended by 1990 PA 307, section 84 as amended

   by 1981 PA 162, section 98b as amended by 1984 PA 48, and

   section 131a as amended by 1984 PA 406; and to repeal acts and

   parts of acts.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 55a.  (1) Except as provided in subsection (2), for

 2    taxes returned as delinquent after February 28, 1994, a separate

 3    tax roll designated as the "certified special residential prop-

 4    erty tax roll" shall be delivered by the treasurer of the local

 5    tax collecting unit to the county treasurer that identifies par-

 6    cels that are certified special residential property for which

 7    the taxes are unpaid as of March 1.

 8         (2) If the county treasurer collects the county tax in the

 9    local tax collecting unit, the certified special residential

10    property tax roll may be prepared by May 1.

11         (3) If the treasurer of the local tax collecting unit does

12    not return taxes delinquent under section 55, he or she may cer-

13    tify a list of parcels of certified special residential property

14    to the county treasurer not later than March 15, or if the list

15    contains 500 parcels or less, April 1 of each year.  The list

16    shall identify the parcels by parcel identification numbers com-

17    patible with the parcel identification numbers used by the county

18    treasurer.  The county treasurer shall identify those parcels of

19    certified special residential property on which those property

20    taxes collected by the county treasurer are delinquent and

21    prepare the certified special residential property tax roll.


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 1         (4) The certified special residential property tax roll

 2    containing parcels identified as certified special residential

 3    property under this section shall contain an affidavit of the

 4    official of the local tax collecting unit responsible for identi-

 5    fying those parcels indicating that those parcels meet the cri-

 6    teria of certified special residential property.

 7         (5) This section does not apply unless the certified special

 8    residential property is located in a local tax collecting unit in

 9    which the local governing body, not later than December 31 of the

10    year immediately preceding the year to which a resolution ini-

11    tially applies, adopts a resolution of general application

12    declaring that nonpayment of property taxes is contributing to

13    neighborhood deterioration and blight.

14         (6) This section does not apply unless each taxing unit

15    levying a tax within the local tax collecting unit and for whom

16    the county treasurer collects delinquent real property taxes

17    adopts a resolution of general application waiving the right to

18    receive real property taxes on certified special residential

19    property from the proceeds of delinquent tax revolving fund notes

20    or from the proceeds of any sale under section 131.

21         (7) A resolution adopted under subsection (5) or (6) shall

22    continue until revoked but is not subject to revocation until

23    certified special residential property tax rolls have been pre-

24    pared for 3 years after adoption of the resolution.  A revocation

25    shall be made not later than the December 31 preceding the year

26    to which the revocation applies.





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 1         (8) This section applies only to a county that contains a

 2    city with a population of more than 25,000 or a city in which

 3    there is an enterprise zone established under the enterprise zone

 4    act,  Act No. 224 of the Public Acts of 1985, being

 5     sections 125.2101 to 125.2122 of the Michigan Compiled Laws  1985

 6    PA 224, MCL 125.2101 TO 125.2123.

 7         (9) For purposes of this section, property is presumed to be

 8    abandoned residential property if either of the following

 9    applies:

10         (a) A representative of the local tax collecting unit

11    records with the treasurer of the local tax collecting unit an

12    affidavit stating the property has been determined to be aban-

13    doned residential property as provided for in subsection (12).

14         (b) A representative of the local tax collecting unit

15    records with the treasurer of the local tax collecting unit an

16    affidavit stating the property has been determined abandoned

17    under an ordinance passed by the governing body of the local tax

18    collecting unit that has procedural requirements substantially

19    the same as those provided in subsection (12)(b).  However, if

20    the property is determined abandoned under a nuisance abatement

21    ordinance, the local tax collecting unit shall follow the proce-

22    dure provided for in subsection (12)(b)(ii) and (iii).

23         (10) A designated party other than a county is subject to

24    the direction of the local tax collecting unit.  The local tax

25    collecting unit shall review a designated party annually to

26    verify compliance with the requirements of subsection (12)(e).  A





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 1    designated party's status may be terminated for failure to comply

 2    with the requirements of subsection (12)(e).

 3         (11) Delinquent taxes on property listed on the certified

 4    special residential property tax roll are not considered delin-

 5    quent real property taxes for purposes of section 87b and shall

 6    be processed by the county treasurer under section 87 except that

 7    the county treasurer shall pay these amounts to all local units

 8    on the same date as the county distributes money from the delin-

 9    quent tax revolving fund instead of delivering payments to the

10    local units each month.

11         (12) As used in this act:

12         (a) "Abandoned" means with respect to a specific parcel of

13    property that the property is vacant or dilapidated and open to

14    entrance or trespass.

15         (b) "Abandoned residential property" means a parcel of prop-

16    erty containing a structure intended for residential purposes

17    that is classified as residential or commercial under section

18    34c, but excluding property used for agricultural purposes, and

19    that has been determined to be abandoned under the following

20    procedures:

21         (i) A representative of the local tax collecting unit made a

22    personal inspection of the property and determined the property

23    is abandoned.

24         (ii) A notice was posted on the property at the time of the

25    personal inspection by a representative of the local tax collect-

26    ing unit and a notice was sent by certified mail by the local tax

27    collecting unit to each owner and person with a legal interest in



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 1    the property according to the records of the treasurer of the

 2    local tax collecting unit.  The notice included all of the fol-

 3    lowing information:

 4         (A) The legal description and street address of the

 5    property.

 6         (B) A statement that the property is abandoned.

 7         (C) A statement that, due to abandonment, the property is

 8    subject to accelerated sale for enforcement and collection of

 9    delinquent property taxes LEVIED BEFORE JANUARY 1, 1995, AND

10    ACCELERATED FORFEITURE FOR ENFORCEMENT AND COLLECTION OF DELIN-

11    QUENT PROPERTY TAXES LEVIED AFTER DECEMBER 31, 1994, in the

12    second May following the March in which the taxes became

13    delinquent.

14         (D) A statement that the property will be presumed abandoned

15    unless the owner or a person claiming a lawful interest responds

16    within 15 days of receipt of the notice with an affidavit filed

17    with or sent by first-class mail to the treasurer of the local

18    tax collecting unit stating that the owner or person with a

19    lawful interest in the property is occupying or intends to occupy

20    the property.

21         (iii) The owner or a person claiming a lawful interest in

22    the property has not claimed the property is not abandoned by

23    filing the affidavit required by subparagraph (ii)(D).

24         (c) "Certified special residential property officer" means

25    any of the following:

26         (i) For a local tax collecting unit, the person popularly

27    elected as mayor or supervisor.



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 1         (ii) For a county, the person popularly elected as county

 2    executive.

 3         (iii) For a local tax collecting unit or county that does

 4    not have a person described in subparagraphs (i) or (ii), a

 5    person designated by the governing body of the local tax collect-

 6    ing unit or the county.

 7         (d) "Certified special residential property" means a parcel

 8    of property that is abandoned residential property or in a county

 9    organized under  Act No. 293 of the Public Acts of 1966, being

10     sections 45.501 to 45.521 of the Michigan Compiled Laws  1966

11    PA 293, MCL 45.501 TO 45.521, a parcel of property that is either

12    abandoned residential property or residential rental property as

13    defined in this section.

14         (e) "Designated parcel" means a parcel for which 1 of the

15    following is true:

16         (i) The parcel is located in an area for which a local tax

17    collecting unit has prepared architectural or engineering draw-

18    ings for projects that include the acquisition of property.

19         (ii) The parcel is included in an area for which the local

20    tax collecting unit has adopted or is in the process of adopting

21    a program, district, or plan pursuant to a charter or ordinance,

22    state or federal law, or rules or regulations promulgated there-

23    under, that provides for adoption or creation by a public entity

24    of a program, district, or plan covering a geographical area or

25    permits acquisition of property by a public entity.

26         (f) "Designated party" means any of the following:





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 1         (i) A person that has been given responsibility and control

 2    with respect to a parcel of abandoned residential property under

 3    a nuisance abatement ordinance.

 4         (ii) A person that meets the following requirements, as cer-

 5    tified by a procedure adopted by the governing body and approved

 6    by the elected chief executive officer of the local tax collect-

 7    ing unit to determine a designated party:

 8         (A) Is exempt from federal income tax under section

 9    501(c)(3) of the internal revenue code OF 1986.

10         (B) Has a demonstrable capability for home rehabilitation or

11    community economic development.

12         (C) Has a community based board with 51% or more of board

13    members being residents of the local tax collecting unit in which

14    the property is located.

15         (D) Has open meetings, maintains records of meetings, and

16    prepares financial reports.

17         (iii) The county in which the parcel of certified special

18    residential property is located.

19         (g) "Designated recipient" means a designated party to whom

20    the certified special residential property officer of a local tax

21    collecting unit, or his or her designee, with the approval of the

22    governing body of the local tax collecting unit, or the certified

23    special residential property officer of a county, or his or her

24    designee, with the approval of the governing body of the county,

25    has assigned the right of the local tax collecting unit or

26    county, whichever is applicable, with respect to a specific

27    parcel to receive certified special residential property from the



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 1    director of the department of natural resources under

 2    section 131(3).

 3         (h) "Residential rental property" means a parcel of property

 4    containing a structure intended for residential purposes that is

 5    not occupied by the owner and is classified as residential or

 6    commercial under section 34c, excluding property for agricultural

 7    purposes, that is also registered or licensed as residential

 8    rental property, or is required, as determined by a physical

 9    inspection of the property, to be registered or licensed, pursu-

10    ant to a city, township, or village ordinance that provides for

11    the registration or licensing of rental property for residential

12    purposes.  Property is not residential rental property unless it

13    is located in a local tax collecting unit that adopts an ordi-

14    nance providing for assistance to tenants of property sold under

15    this act and designated as certified special property under this

16    section.

17         (13) As used in this section and section 131, "local tax

18    collecting unit" means a city or township in which a parcel of

19    certified special residential property is located.

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

21     delinquent  for DELINQUENT taxes, and upon which taxes remain

22    unpaid after  their return  THE PROPERTY IS RETURNED AS

23    DELINQUENT under this act or to the county treasurers of  the 

24    THIS state,  are  IS subject to  disposition,  sale  , and

25     redemption  OR FORFEITURE for the enforcement and collection of

26    the tax liens  , in the method and manner  as provided in this

27    act.



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 1         (2) On  the first Tuesday in May  MARCH 1 in each year,  a

 2     tax sale  DELINQUENT TAXES shall be  held in the counties of 

 3    FORFEITED TO this state by the county treasurers of those coun-

 4    ties for and in behalf of  the  THIS state.  At the tax sale,

 5     lands, other than certified special residential property, 

 6    PROPERTY delinquent for taxes assessed in the third year preced-

 7    ing the sale OR FORFEITURE or in a prior year or land identified

 8    as certified special residential property under section 55a

 9    delinquent for taxes assessed in the second year preceding the

10    sale shall be sold OR FORFEITED for the total of the unpaid taxes

11    of those years.

12         (3) Delinquent  tax  sales OR FORFEITURES shall include

13     $10.00  $25.00 for expenses, as provided in section 59, a county

14    property tax administration fee of 4%, and interest computed at a

15    rate of 1.25% per month, except as provided in section 89, from

16    the date the taxes originally became delinquent  pursuant to 

17    UNDER this act.

18         (4) In the  disposition and  sale OR FORFEITURE of PROPERTY

19    FOR delinquent  tax lands  TAXES, the people of  the  THIS state

20    have a valid lien  upon  ON the  lands  PROPERTY, with rights to

21    enforce the lien as a preferred or first claim  upon  ON the

22     lands  PROPERTY.  The rights and choses to enforce the lien are

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

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

25    fied in this act.

26         Sec. 61.  (1) Before the  time fixed for the  annual tax

27    sale OR FORFEITURE, the state treasurer shall cause to be



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 1    prepared and filed in the office of the county clerk in each

 2    county in which  lands are  PROPERTY IS to be sold OR FORFEITED

 3    under this act a petition addressed to the circuit court for the

 4    county stating by appropriate reference to lists or schedules

 5    annexed to the petition a description of  those lands  THE

 6    PROPERTY in the county upon which taxes have remained unpaid for

 7    more than 1 year after the  lands were  PROPERTY WAS returned as

 8    delinquent  ,  or, for  land  PROPERTY identified as certified

 9    special residential property under section 55a, 90 days after the

10     lands were  PROPERTY WAS returned as delinquent, the total

11    amount of the taxes, with interest computed on the amount as pro-

12    vided in this act to  May  MARCH 1  following the filing of 

13    AFTER the petition IS FILED, and a county property tax adminis-

14    tration fee of 4% extended separately against each parcel of

15     land  PROPERTY.  Ten  TWENTY-FIVE dollars shall be added to the

16    total amount against each parcel for expenses as provided in sec-

17    tion 59.

18         (2) The petition shall seek a judgment in favor of  the 

19    THIS state against the  land  PROPERTY for the payment of the

20     several  amounts specified, and in default of those amounts,

21    that the lands be  sold  FORFEITED.

22         (3) The petition shall be signed by the state treasurer or

23    his or her authorized representative and need not be otherwise

24    verified.

25         (4) The petition is considered equivalent to a bill  in

26     chancery  to enforce the lien for the taxes, interest, and

27    charges, averring their validity and that the amounts have not



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 1    been paid, and seeking a  sale  FORFEITURE to pay the lien.

 2     Lands bid off 

 3         (5) PROPERTY FORFEITED in the name of  the  THIS state and

 4     thus  held BY THIS STATE, and on which taxes have been assessed

 5    subsequent to the tax for which the  lands were sold and pur-

 6     chased by the  PROPERTY WAS FORFEITED TO THIS state, shall be

 7    included in the petition for those subsequent taxes that have

 8    remained unpaid for more than 1 year after they were returned as

 9    delinquent.

10         (6) The petition shall be in a substantial record book, with

11    the lists of  lands  PROPERTY and taxes annexed following the

12    petition in the book.  The record shall be ruled with appropri-

13     ate columns, including 1 containing a description of the lands

14     and other columns as the state treasurer considers necessary. 

15    The word petition includes the lists annexed to the petition.

16    The record shall be called tax record.

17         (7) THE TAX RECORD SHALL INCLUDE ALL OF THE FOLLOWING:

18         (A) THE AMOUNT OF THE UNPAID TAXES.

19         (B) ANY PENALTIES, INTEREST, OR CHARGES DUE ON THE DELIN-

20    QUENT TAXES.

21         (C) A DESCRIPTION OF THE PROPERTY.

22         (D) Parts of descriptions of  land  PROPERTY upon which

23    taxes are paid before  sale, or which  FORFEITURE OR THAT are

24    withheld from  sale, the  FORFEITURE.

25         (E) THE amount paid on taxes before  sale, the amount of

26     taxes, interest, and charges adjudged against lands, special 

27    FORFEITURE.



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 1         (F) SPECIAL orders made by the court relating to a parcel of

 2     land  PROPERTY or any tax.  , the interest in each parcel of

 3     land sold, the name of each purchaser and his or her address, and

 4     the number of the certificate of sale shall be entered in the

 5     record under the appropriate headings opposite the description of

 6     lands affected. 

 7         (8) The county treasurer shall, under the direction of the

 8    state treasurer, prepare the lists and schedules required in this

 9    section.

10         Sec. 61a.  (1) Immediately after the state treasurer files a

11    petition and list or schedule of delinquent tax  lands  PROPERTY

12    with a county clerk under section 61 and not less than 30 days

13    before the date fixed for the annual tax  sale  FORFEITURE, the

14    county treasurer of each county in which a petition is filed

15    shall send a notice to each person who, according to the records

16    of his or her office, has an interest in a piece or parcel of

17     land  PROPERTY upon which taxes are then delinquent, and  which

18     are  THAT IS subject to  sale  FORFEITURE at the next ensuing

19    annual tax  sale  FORFEITURE.

20         (2) The county treasurer shall mail the notice by

21    first-class mail, address correction requested, to each person,

22    directed to his or her last known post office address with post-

23    age fully prepaid.

24         (3) The notice shall be in substantially the following

25    form:

26                    Office of the county treasurer of





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 1                   ................  county, Michigan.

 2         You are hereby notified that the annual tax  sale 

 3    FORFEITURE of  lands  PROPERTY for delinquent taxes of  19.... 

 4    20...., and prior years for the county of ........., will be made

 5    at the county treasurer's office of .........  county at the

 6    county seat of .........  county, on  the .......  day of May,

 7     19....  MARCH 1, 20.... .  According to the records of this

 8    office the following described property is assessed to you and

 9    certain years' taxes on that property appear to be unpaid as

10    stated below.

11    Description of land:

12    ............................



13    Amount of delinquent taxes unpaid for the year  19....  20....,

14    $......... .  If the taxes on the above mentioned property  is  ARE

15    not paid before the date on which the annual tax  sale  FORFEITURE is

16    to be held, then that property will be  sold  FORFEITED for the

17    delinquent taxes stated above.  Any person with an interest in this

18    property has a right to be heard at the circuit court hearing autho-

19    rizing the tax  sale  FORFEITURE.  This hearing will be held on the

20    ......  day of ..........,  19....  20...., at ..........  (time), at

21    ..........  (place of hearing).  To be heard, you must file written

22    objections in advance  ,  as provided by law.





23                                 Very truly yours,





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 1                                 ....................................

 2                                           County Treasurer.

 3          (4) The cost of mailing the notices shall be paid to the

 4     county treasurer out of the general or contingent fund of each

 5     county on allowance by the county board of commissioners or board

 6     of county auditors. 

 7         (4)  (5)  Failure to receive or serve the notice shall not

 8    invalidate the proceedings taken under the state treasurer's

 9    petition and  decree  JUDGMENT of the circuit court in

10     foreclosure and sale  FORFEITURE of the  lands  PROPERTY for

11    taxes.

12         Sec. 61b.  (1) Not later than  February  DECEMBER 1, the

13    county treasurer shall send a list of delinquent tax  lands 

14    PROPERTY subject to that year's ANNUAL tax  sale  FORFEITURE to

15    the  local  treasurer and assessor OF THE LOCAL TAX COLLECTING

16    UNIT.

17         (2) Not later than  March  JANUARY 1, the  local  treasurer

18    OF THE LOCAL TAX COLLECTING UNIT shall furnish a street address,

19    if known, for all parcels of property on the list to the county

20    treasurer.

21         (3) Not later than 30 days before the date fixed for the

22    annual tax  sale  FORFEITURE, the county treasurer shall send to

23    that address a notice indicating that the property will be  sold 

24    FORFEITED for the payment of taxes addressed to "occupant" if

25    either of the following apply:

26         (a) A notice required by section 61a has not been sent to

27    that address.



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 1         (b) A notice required by section 61a sent to that address

 2    has been forwarded or returned as undeliverable.

 3         Sec. 62.  It shall be the duty of the county clerk, on the

 4     filing of the said  IF A PETITION IS FILED, THE COUNTY CLERK

 5    SHALL PRESENT THE petition  , to at once present the same  to the

 6    circuit  judge  COURT of the county in which  said  THE delin-

 7    quent tax  lands are  PROPERTY IS situated, and  it shall be  the

 8     duty of said  circuit  judge to make  COURT SHALL ENTER an order

 9     in the form herein  AS prescribed  , which order, when so made

10     and signed by the circuit judge,  IN THIS SECTION.  THE COUNTY

11    CLERK shall  be countersigned by the county clerk as register in

12     chancery  COUNTERSIGN THE ORDER,  and recorded by him  RECORD THE

13    ORDER in the proper books of his OR HER office, and  thereupon it

14     shall be the duty of said county clerk to immediately make a true

15     copy of said order, and  transmit  the same  A TRUE COPY OF THE

16    ORDER to the  auditor general  STATE TREASURER.  Said  THE order

17    shall be substantially in the following form:

18     

19    STATE OF MICHIGAN,          )

20                                ) ss.

21      County of ................)

22         The circuit court for the county of ...............  .  in

23     chancery. 

24         In the matter of the petition of ................,  auditor

25     general  STATE TREASURER of the state of Michigan, for and in

26    behalf of  said  THIS state, for the  sale  FORFEITURE of certain

27     lands  PROPERTY for taxes assessed  thereon  ON THAT PROPERTY:



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 1    On reading and filing the petition of the  auditor general  STATE

 2    TREASURER of the state of Michigan  , praying for  REQUESTING a

 3     decree  JUDGMENT in favor of the state of Michigan  ,  against

 4    each parcel of land   therein   described IN THE PETITION, for

 5    the amounts  therein  specified IN THE PETITION THAT ARE, claimed

 6    to be due for taxes, interest, and charges on each  such  parcel

 7    of  land  PROPERTY, and that  such lands  THE PROPERTY be  sold 

 8    FORFEITED for the amounts  so  claimed by the state of Michigan.

 9    It is ordered that  said  THE petition will be brought on for

10    hearing and decree at the ..........  term of this court, to be

11    held at ................, in the county of .........., state of

12    Michigan, on the .........  day of ..........  A.D.  18...., 

13    20...., at the opening of the court on that day, and that all

14    persons interested in  such lands  THAT PROPERTY or any part

15     thereof,  OF THAT PROPERTY desiring to contest the lien claimed

16     thereon  ON THAT PROPERTY by the state of Michigan  ,  for

17     such  THE taxes, interest, and charges CLAIMED, or any part

18     thereof  OF THE TAXES, INTEREST, AND CHARGES CLAIMED, shall

19    appear in  said  THIS court, and file with the clerk  thereof,

20     acting as register in chancery,  OF THIS COURT their objections

21     thereto  TO THE LIEN, on or before the first day of the term of

22    this court,  above mentioned,  and that in default  thereof  the

23     same  LIEN will be  taken as confessed and a decree will be

24     taken  GRANTED and JUDGMENT entered as  prayed for  REQUESTED in

25     said  petition.  And it is further ordered that in pursuance of

26     said decree  THE JUDGMENT the  lands  PROPERTY described in

27     said  THE petition for which a  decree  JUDGMENT of  sale shall



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 1    be  FORFEITURE IS made, will be  sold  FORFEITED for the

 2     several  taxed, interest, and charges  thereon  ON THE PROPERTY

 3    as determined by  such decree  THE JUDGMENT, on the  first

 4     Tuesday in May thereafter, beginning at 10 o'clock a.m., on said

 5     day, or on the day or days subsequent thereto, as may be neces-

 6     sary to complete the sale of said lands and of each and every

 7     parcel thereof, at the office of the county treasurer, or at such

 8     convenient place as shall be selected by him at the county seat

 9     of the county of ..............., state of Michigan; and that the

10     sale then and there made will be a public sale, and each parcel

11     described in the decree shall be separately exposed for sale for

12     the total taxes, interest and charges, and the sale shall be made

13     to the person paying the full amount charged against such parcel,

14     and accepting a conveyance of the smallest undivided fee simple

15     interest therein; or, if no person will pay the taxes and charges

16     and take a conveyance of less than the entire thereof, then the

17     whole parcel shall be offered and sold.  If any parcel of land

18     cannot be sold for taxes, interest and charges, such parcel shall

19     be passed over for the time being, and shall, on the succeeding

20     day, or before the close of the sale, be reoffered, and if, on

21     such second offer, or during such sale, the same cannot be sold

22     for the amount aforesaid, the county treasurer shall bid off the

23     same in the name of the state.  MARCH 1 AFTER THE JUDGMENT IS

24    ENTERED.

25         Witness the Hon.  .................., circuit judge, and the

26    seal of  said  THE (circuit) court of .........  county, this

27    ......  day of .........  A.D.  18....  20....  .



   03098'97 *
                                  19

 1     



 2                                   ..................................



 3                                                       Circuit Judge.

 4    Countersigned,



 5                                 ....................................



 6                                                            Register.

 7         Sec. 63.  (1) The  newspapers  STATE TREASURER SHALL DESIG-

 8    NATE A NEWSPAPER in which  such  AN order and petition are to be

 9    published  shall be designated by the auditor general  on or

10    before September 1 in each year.  , and not afterwards, unless 

11    IF the publisher of the DESIGNATED newspaper  so designated shall

12     fail  FAILS to accept  such  THE designation within 15 days after

13    the  same  DESIGNATION is made  ,  or  shall refuse or neglect 

14    REFUSES OR NEGLECTS to publish and print  such  THE order and

15    petition, or,  unless, from  FOR any other cause,  such  THE pub-

16    lication  shall become  BECOMES impracticable,  ; in which case 

17    the  auditor general  STATE TREASURER shall designate some other

18    newspaper  for that purpose  before the time limited for commenc-

19    ing publication.

20         (2) In counties  where  IN WHICH 1 or more regularly estab-

21    lished newspapers have been printed, published, and circulated

22    more than 1 year  prior to such  BEFORE THE designation, 1 of





   03098'97 *
                                  20

 1     such  THOSE newspapers shall be designated for the publication

 2     herein  required UNDER SUBSECTION (1).

 3         (3) The  auditor general  STATE TREASURER shall also cause

 4    to be carried in not  to exceed  MORE THAN 10 newspapers in each

 5    county a notice advising the public of the tax  sale  FORFEITURE

 6    advertising.  The newspapers shall be designated by the  auditor

 7     general  STATE TREASURER, and the notice  referred to  shall be

 8    carried once in each of the newspapers designated on a date

 9    selected by the  auditor general and  STATE TREASURER.  THE

10    NOTICE shall contain the name of the newspaper in the county

11     which has been  designated to print the order and petition and

12    description of  lands  PROPERTY advertised.

13         Sec. 64.  (1)  In case there is no paper  IF A NEWSPAPER IS

14    NOT published in  such  A county IN WHICH DELINQUENT TAX PROPERTY

15    IS LOCATED, or if  from any cause no paper can  A NEWSPAPER

16    CANNOT be secured  in any county  to publish  such  AN order and

17    petition IN THAT COUNTY, the  auditor general  STATE TREASURER

18    shall cause  such  THE order and petition containing the list of

19     lands  PROPERTY delinquent for taxes to be printed in proper

20    form for general distribution, and shall  furnish  PROVIDE the

21    county treasurer with  such number of the same as may be

22     necessary  ENOUGH COPIES to  furnish  PROVIDE each voter at the

23    last general election in  said  THE county with 1 copy.  , and

24     such 

25         (2) THE county treasurer shall distribute the order and

26    petition in such A manner that copies  thereof  may  SHALL become

27    public in every  township  LOCAL TAX COLLECTING UNIT in  said 



   03098'97 *
                                  21

 1    THE county, and shall post or cause to be posted 3 copies in 3

 2    public places in each  township, and  LOCAL TAX COLLECTING UNIT.

 3         (3) THE COUNTY TREASURER shall file AN affidavit of the

 4    posting and distribution of the  same  ORDER AND PETITION in the

 5    usual form in the office of  said  THE county treasurer and of

 6    the  auditor general  STATE TREASURER.

 7         Sec. 65.  (1) The total cost of  the advertising  PUBLISHING

 8    THE ORDER AND PETITION PURSUANT TO SECTION 63 shall not exceed

 9     the sum of  $6.50 per column inch as measured in the initial

10    publication and shall include the description of  lands so 

11    PROPERTY advertised and  sold  FORFEITED.  The petition and court

12    order, column headings, and captions within the columns shall be

13    paid for at the same rate.  Copy for the description of  lands 

14    PROPERTY for the tax  sale  FORFEITURE and for the petition and

15    court order shall be set on 6-point slugs in columns at least 11

16    picas wide, except for captions and headings within the columns,

17 the size of which shall be specified by the  director of the

18     department of management and budget  STATE TREASURER.  Copy set

19    on slugs larger in size than 6 point shall be paid for on the

20    basis of the amount of space required if set on 6-point slugs.

21         (2) The additional notices  referred to in  REQUIRED UNDER

22    section  63  63(3) shall not exceed 2 columns in width and 5

23    inches in length and the inch rate charged for those notices

24    shall not exceed the designated newspaper's published inch rate

25    prices.

26         Sec. 66.  (1) The  auditor general  STATE TREASURER shall

27    cause a copy of the order and a copy of the petition to be



   03098'97 *
                                  22

 1    published once  in  each week for  3  2 consecutive weeks

 2     preceding  BEFORE the time fixed for the hearing  thereof  ON

 3    THE PETITION, in  some regularly established  A newspaper

 4    PUBLISHED in the county  where such  IN WHICH THE petition is

 5    filed  , to be  selected by the  auditor general  STATE

 6    TREASURER.

 7         (2) The order and petition shall  both  be published in the

 8    same newspaper, the order immediately preceding the petition.  :

 9     Provided, In such  THE petition  it  shall  be sufficient to

10     print against each parcel  STATE the years for which delinquent

11    TAXES ARE DUE and the total AMOUNT of taxes, interest, and

12    charges due  in said years  FOR EACH PARCEL.

13         (3) The cost of  such publication  PUBLISHING THE ORDER AND

14    PETITION shall be paid by  the  THIS state.

15         (4) The proprietor of  such  THE newspaper IN WHICH THE

16    ORDER AND PETITION ARE PUBLISHED shall furnish the proper county

17    treasurer  ,  WITH not  to exceed 300  MORE THAN 400 copies of

18     such  EACH publication, 10  such  copies to each  city and vil-

19     lage clerk and township supervisor  LOCAL TAX COLLECTING UNIT,

20    and 2  such  copies to the  auditor general, and the auditor

21     general  STATE TREASURER.

22         (5) THE STATE TREASURER and county treasurer shall carefully

23    examine the notices published and  see that  DETERMINE IF they

24    are correct.

25         (6) The term  3  2 consecutive weeks means  3  2 publica-

26    tions IN 2 SUCCESSIVE WEEKS and the dates of the publications





   03098'97 *
                                  23

 1    shall be specified by the  auditor general  STATE TREASURER.

 2     Any 

 3         (7) A person familiar with the facts may make an affidavit

 4    as to the publication required.

 5         (8) The  auditor general  STATE TREASURER shall not pay for

 6     any such  THE publication  until  UNLESS satisfied that  it  THE

 7    PUBLICATION has been made according to law.

 8         (9) The publication of the order and petition  aforesaid

 9     shall be  IS equivalent to a personal service of notice OF THE

10    FILING OF THE PETITION on all persons who are interested in the

11     lands  PROPERTY specified in  such  THE petition, of  the filing

12     thereof, of  all proceedings  thereon  ON THE PETITION, and on

13    the  sale  FORFEITURE of the  lands  PROPERTY under the  decree 

14    JUDGMENT, and  shall give  GIVES the court jurisdiction to hear

15     such  THE petition, determine all questions arising  thereon  ON

16    THE PETITION, and to  decree  ENTER a  sale  JUDGMENT OF

17    FORFEITURE of  such lands  THE PROPERTY for the payment of all

18    taxes, interest, and charges  thereon  ON THE PROPERTY.

19         (10) The circuit court  in chancery shall have  HAS juris-

20    diction to hear, try, and determine the matters alleged in  such 

21    THE petition, even though the amount involved  therein be  IN THE

22    PETITION IS less than $100.00.  It shall be the duty of the 

23         (11) THE prosecuting attorney  to  SHALL prosecute all

24     such  proceedings UNDER THIS SECTION on the part of  the  THIS

25    state.  If  he shall refuse, neglect or be unable to do so  THE

26    PROSECUTING ATTORNEY DOES NOT PROSECUTE A PROCEEDING UNDER THIS

27    SECTION, the court shall appoint  some  ANOTHER competent person



   03098'97 *
                                  24

 1    to take charge of and prosecute the  same  PROCEEDING, who shall

 2    be paid by the county.  The COUNTY board of  supervisors 

 3    COMMISSIONERS may employ  some  A competent person to prosecute

 4     such  OR TO ASSIST IN THE PROSECUTION OF proceedings  or assist

 5     therein.  Proof of  UNDER THIS SECTION.

 6         (12) AN AFFIDAVIT ATTESTING TO the publication of the order

 7    and petition  herein  required UNDER THIS SECTION shall be filed

 8    in both the office of the county clerk and  auditor general 

 9    STATE TREASURER before any final order is  made  ENTERED.  Proof

10    of the filing of  such  AN affidavit of publication in the office

11    of the  auditor general  STATE TREASURER may be made by affidavit

12    of the  auditor general,  STATE TREASURER or his OR HER deputy.

13     Any 

14         (13) A person  having any  WITH AN interest in the  lands 

15    PROPERTY or any portion  thereof  OF THE PROPERTY included or

16    referred to in  said  THE petition  desiring  WHO DESIRES to con-

17    test the validity of any  tax  FORFEITURE shall file  in writing

18     his  WRITTEN objections  thereto  TO THE FORFEITURE with the

19    clerk of the county in which  said lands are  THE PROPERTY IS

20    advertised for sale and serve a copy  thereof  OF THE OBJECTIONS

21    on the prosecuting attorney of the county,  and the auditor

22     general  THE STATE TREASURER, and the county,  city, village,

23     township  LOCAL TAX COLLECTING UNIT, and school district IN WHICH

24    THE PROPERTY IS LOCATED,  the validity of the taxes of which are

25     contested,  and SHALL file proof of  such  service on or before

26    the day fixed in  said  THE notice for the hearing of  such  THE

27    petition.  , and  A PERSON shall not  be allowed to  make any



   03098'97 *
                                  25

 1    objections TO A FORFEITURE not  therein  specified IN WRITTEN

 2    OBJECTIONS FILED UNDER THIS SECTION.  Hearing  A HEARING upon

 3     such  objections FILED UNDER THIS SUBSECTION shall not be held

 4    until  such  service  has been  IS made and  due  proof  thereof 

 5    OF SERVICE IS filed.

 6         (14) If on the day fixed in  such  THE notice for the hear-

 7    ing  of such  ON THE petition or on the day following that day,

 8     it shall be made to appear to  the court DETERMINES that any

 9    person has been prevented from filing  his  objections to any

10     tax  FORFEITURE without any fault on his OR HER part,  such fur-

11     ther time  THE COURT may  be granted  GRANT ADDITIONAL TIME for

12    that purpose,  as may seem proper,  not  exceeding  TO EXCEED 5

13    days.  The court shall give precedence to the hearing of  such  A

14    petition over all other business, shall examine, consider, and

15    determine the matters  therein  stated IN THE PETITION and ANY

16    objections made  ,  in a summary manner without other pleadings,

17    and  make  TO ENTER A final  decree thereon as the right of the

18     case may be  JUDGMENT ON THE PETITION.

19         (15) The taxes specified in the petition  shall be  ARE pre-

20    sumed to be legal and a  decree  JUDGMENT FOR THOSE TAXES SHALL

21    be made  therefor  unless  the contrary is proved  THE TAXES ARE

22    SHOWN TO BE IMPROPER.  Evidence shall be taken in open court.

23    All oral testimony shall, at the request of any person inter-

24    ested, be written down and filed.  The court may make  such

25     orders from time to time as may be  ANY ORDER necessary to facil-

26    itate the proceedings.  , and  THE COURT shall decide all

27    questions as to the admissibility of evidence, and  the decisions



   03098'97 *
                                  26

 1    so made shall be  THAT DECISION IS final and not subject to

 2    review or appeal.

 3         (16) If the  lands  PROPERTY of 2 or more persons  have  HAS

 4    been assessed together, the court may, if practicable, separate

 5    the  same  ASSESSMENTS and apportion to each parcel  its  THE

 6    just proportion of the taxes, interest, and charges.  If any tax

 7     shall be  IS found illegal,  such  THAT part shall be set aside

 8    and the remaining tax  shall be decreed  IS valid.  The total

 9    amount of taxes, interest, and charges  , as  fixed by the court

10     ,  shall be entered by the register of the court opposite each

11    parcel of  land  PROPERTY in the column of  said  THE record

12    under the heading "amount  decreed  OF JUDGMENT against  lands 

13    PROPERTY." If the court  shall make  MAKES any order setting

14    aside the taxes on any parcel of  land  PROPERTY, or any part

15     thereof  OF THE TAXES, or any special order relating to any

16     particular  parcel of  land  PROPERTY, or taxes  thereon  ON ANY

17    PARCEL OF PROPERTY, a brief entry of  such  THAT order shall be

18     made upon said records  ENTERED opposite  such land  THAT

19    PROPERTY or tax.  , which  THE SPECIAL ORDER shall be signed by

20    the judge of the court, either by his OR HER full name or ini-

21    tials, and  such  THAT entry  shall have  HAS the same effect as

22    if made and entered as a part of a final  decree  JUDGMENT.

23         (17) At least 10 days  prior to  BEFORE the time fixed for

24    the  sale  FORFEITURE of  such lands  THE PROPERTY, the court

25    shall  make  ENTER a final  decree  JUDGMENT in favor of  the 

26    THIS state  of Michigan  for the payment of  such  ALL VALID

27    taxes, interest, and charges,  as shall be valid, and  SHALL



   03098'97 *
                                  27

 1    determine the total amount  thereof  chargeable against each

 2    parcel of  land  PROPERTY, and shall order  and decree  that

 3    unless  such  payment  be  IS made,  such several parcels of

 4     land  THE PROPERTY, or  so  AS much of  each  THE PROPERTY as

 5     may be  IS necessary to satisfy the amount fixed by  such

 6     decree  THE JUDGMENT, shall severally be  sold  FORFEITED as the

 7    law directs.  Such decree shall be  A JUDGMENT IS considered  as

 8     a several decree  in favor of  the  THIS state  of Michigan 

 9    against each parcel of  land  PROPERTY for each tax included

10     therein  IN THE JUDGMENT.  The court may decree  such  costs

11    against a person contesting any tax  as may be  THAT IS equita-

12    ble, if the tax, or any part  thereof which  OF THE TAX THAT

13    remains unpaid,  be adjudged  IS DETERMINED TO BE valid.

14         (18) In the absence from the file of A proper affidavit of

15    publication as required by this section, secondary evidence of

16     such  THE publication and  of  the  due  filing of  such  THE

17    affidavit  shall be  IS admissible  :  Provided, That  IF,

18    according to the calendar entry of the clerk of  such  THE court,

19    an affidavit of publication was filed.  The affidavit of  such 

20    publication filed in the office of the  auditor general shall be 

21    STATE TREASURER IS admissible as secondary evidence.

22         Sec. 67.  (1)  Such  A final  decree  JUDGMENT shall be

23    entered in the  chancery  record for recording  decrees 

24    JUDGMENTS of  such  THE CIRCUIT court  ,  OF THE COUNTY IN WHICH

25    THE PROPERTY IS LOCATED.  THE JUDGMENT SHALL have the usual cap-

26    tion for  decrees,  JUDGMENTS and shall be substantially in the

27    following form:



   03098'97 *
                                  28

 1     

 2      "State of Michigan,      )

 3      The circuit court for the)  In chancery 

 4      county of ...............)

 5         At a session of  said  THIS court held at the court house in

 6    the ....................  of ............  on the .........  day

 7    of ........  A.D.  19....  20....

 8         Present:  Hon.  ......................, Circuit Judge

 9         In the matter of the petition of .................,  auditor

10     general  STATE TREASURER of the state of Michigan, for and in

11    behalf of  said  THIS state, for the  sale  FORFEITURE of certain

12     lands  PROPERTY for taxes assessed  thereon  ON THAT PROPERTY:

13         The  said  petition and the matters  therein  stated IN THE

14    PETITION, and the objections filed to  certain  THE taxes

15     therein  claimed IN THE PETITION (if any  such  objections are

16    filed) came on to be heard, and proof of the  due  publication of

17    the order of hearing, and of  said  THE petition having been made

18    and filed, and after hearing all INTERESTED parties:  interested

19     therein:  It is ordered  , adjudged and decreed  that the amount

20    of taxes, interest, collection fee, and charges set down in the

21     column headed 'amount decreed against lands,' in the  tax

22    record,  of  which  said  IS INCORPORATED AS PART OF THE

23    petition,  forms a part,  are valid, and  decree is made 

24    JUDGMENT IS ENTERED in favor of the state of Michigan  therefor 

25    against each parcel of  said land  PROPERTY for payment of the

26    amount set down in  said column  THE TAX RECORD opposite  to

27     such  THAT parcel.  It is further ordered  , adjudged and



   03098'97 *
                                  29

 1    decreed  that unless  said  THAT amount  be  IS paid prior to

 2     said sale  FORFEITURE, that  said several parcels of land 

 3    PROPERTY, or  such  THAT interest  therein as may be  IN THE

 4    PROPERTY necessary to satisfy the  amount herein decreed 

 5    JUDGMENT against the  same  PROPERTY, shall be severally  sold 

 6    FORFEITED as the law directs, on  the..........  day of  May,

 7     A.D.  19...., beginning at 10 o'clock a.m.  on said day, or on

 8     the day or days subsequent thereto as may be necessary to com-

 9     plete the sale of said lands and of each and every parcel there-

10     of, at the office of the county treasurer, or at such convenient

11     place as shall be selected by him at the county seat of the

12     county of .............., state of Michigan  MARCH 1.  It is fur-

13    ther ordered  , adjudged and decreed  that title to each parcel

14    of  land  PROPERTY ordered in this  decree  JUDGMENT to be

15     offered for sale, and which parcel of land is bid in at such

16     sale to the state,  FORFEITED shall become absolute in the state

17    of Michigan on the expiration of the period of redemption from

18     such sale  THAT FORFEITURE, and all taxes, special assessments

19     , which  THAT are charged against or are liens upon  such

20     parcel  THAT PROPERTY, and other liens and encumbrances  , 

21    against  such parcel  THAT PROPERTY of whatever kind or nature,

22    shall be  cancelled  CANCELED as of  such  THAT date, unless any

23     said  parcel of  land shall be  PROPERTY IS redeemed as provided

24    in section 74 of  Act No. 206 of the Public Acts of 1893, as

25     amended  THE GENERAL PROPERTY TAX ACT, 1893 PA 206, MCL 211.74,

26    or unless an appeal  shall have been  IS taken as provided in

27     said act  THE GENERAL PROPERTY TAX ACT, 1893 PA 206, MCL 211.1



   03098'97 *
                                  30

 1    TO 211.157.  It is further  adjudged and decreed  ORDERED that

 2    the  several  special orders made by this court, and entered on

 3     said  THE tax records, are made a part  hereof  OF THIS

 4    JUDGMENT, with the same effect as if entered  herein  IN THIS

 5    JUDGMENT.







 6    (Countersigned)                             .....................

 7                                                    Circuit Judge







 8    ..............................

 9           Clerk of Courts."

10         (2) Unless sooner redeemed, upon the expiration of  such 

11    THE period of redemption provided  for  in section 74,  of this

12     act,  absolute title to the  lands so sold and bid in to the

13     state shall vest in the state of Michigan  PROPERTY FORFEITED TO

14    THIS STATE VESTS IN THIS STATE as provided in  said decree  THE

15    JUDGMENT.

16         (3) If costs are adjudged against any person contesting a

17    tax, the  decree therefor  JUDGMENT shall  be in proper form 

18    STATE THE COSTS and execution awarded.  The  decree  JUDGMENT

19    shall be signed by the judge and countersigned by the clerk.

20         (4) Immediately after the entry of  such decree  THE

21    JUDGMENT, the county clerk shall make a certified copy  thereof 



   03098'97 *
                                  31

 1    OF THE JUDGMENT, and annex the  same  JUDGMENT to the tax

 2    record.  He  THE COUNTY CLERK shall  thereupon  THEN deliver

 3     such  THE tax record to the county treasurer, in whose office

 4    the  same  TAX RECORD shall remain.  , except as needed in the

 5     office of the county clerk. 

 6         (5) If  from any cause  the hearing on  said  THE petition

 7    is not  had  HELD on the day fixed in the notice,  therefor,  the

 8     same  HEARING shall  stand  BE continued from day to day during

 9    the term without the entry of any order of continuance, until

10 disposed of.  , and if it shall for any reason be found 

11         (6) IF IT IS DETERMINED TO BE impracticable to hear and

12    determine the objections to all of the taxes specified in  such 

13    THE petition within the time  herein  fixed for that purpose,

14    then  and in that case  the court shall, within the time  herein

15     named  STATED IN THIS SECTION,  make  ENTER a final  decree 

16    JUDGMENT as to all taxes to which no objections have been filed,

17    and also those to which objections have been filed, which the

18    court has then heard and  passed upon.  Such decrees  DETERMINED

19    TO BE VALID.  THE JUDGMENT shall be signed and recorded as

20     hereinbefore  provided IN THIS SECTION.  The court shall proceed

21    with the consideration of the remaining taxes  embraced in such 

22    SET FORTH IN THE petition, and objections  thereto  TO THOSE

23    TAXES, and as soon as practicable dispose of the  same  REMAINING

24    TAXES by 1 or more  decrees and in such  JUDGMENTS IN A form as

25    the court  may determine  DETERMINES, which shall be entered in

26    the  chancery  record of  decrees of such  THE court.  , and the

27     same  THE JUDGMENT shall describe the  lands  PROPERTY and



   03098'97 *
                                  32

 1    specify the total amount of taxes, interest, and charges on each

 2    parcel  thereof.  The  OF PROPERTY.  AFTER THE JUDGMENT IS

 3    ENTERED, THE county clerk shall immediately  thereafter  deliver

 4    to the county treasurer a certified copy of  such decree  THE

 5    JUDGMENT, to be kept and used as  hereinbefore  provided  IN THIS

 6    SECTION.  Such  A copy of  decree  THE JUDGMENT shall be annexed

 7    to the tax record and  shall thereby become a  IS part  thereof 

 8    OF THE TAX RECORD.

 9         (7) If  from any cause no decree shall be made on such  A

10    DECREE IS NOT ENTERED ON A petition as to the taxes  therein 

11    named IN THE PETITION, or any part  thereof  OF THE TAXES NAMED

12    IN THE PETITION, the  auditor general  STATE TREASURER shall, as

13    soon as practicable, file a new petition for  decree and sale 

14    FORFEITURE, and proceedings  thereon  ON THAT NEW PETITION shall

15    be  the same  CONDUCTED and  a decree  JUDGMENT ENTERED and

16     sale  FORFEITURE made as  herein  provided IN THIS SECTION.

17         (8)  In case a decree is given  IF JUDGMENT IS ENTERED in

18    favor of the validity of any disputed tax, and the person con-

19    testing  its  THE validity OF THAT TAX desires to appeal to the

20     supreme  court OF APPEALS,  he shall be allowed to  THAT PERSON

21    MAY do so on paying the amount of the  decree  JUDGMENT to the

22    county treasurer  ,  within 10 days after the date  of such

23     decree, who  THE JUDGMENT IS ENTERED.  THE COUNTY TREASURER shall

24    retain the  same  AMOUNT OF THE JUDGMENT until the decision of

25    the  supreme  court OF APPEALS, and SHALL pay the  same  AMOUNT

26    OF THE JUDGMENT to the party  interested,  APPEALING THE JUDGMENT

27    if  such  THE tax APPEALED is held invalid.  ; if  IF THE TAX



   03098'97 *
                                  33

 1    APPEALED IS held valid, then  such money  THE AMOUNT OF THE

 2    JUDGMENT shall be credited to the proper fund.  By such payment

 3     the land in question shall be discharged from the lien of the

 4     tax.  In case the decision is  PAYMENT OF THE AMOUNT OF THE JUDG-

 5    MENT DISCHARGES THE TAX LIEN ON THE PROPERTY.  IF THE COURT RULES

 6    against the validity of any tax, either the county treasurer or

 7    the  auditor general shall have a right to direct an  STATE TREA-

 8    SURER MAY appeal  therefrom  to the  supreme  court OF APPEALS on

 9    behalf of  the  THIS state, but there shall be no  sale 

10    FORFEITURE for the tax held invalid  ,  until  such  THE decision

11     has been  APPEALED IS reversed or modified by the supreme

12    court.

13         (9)  The proceedings where  PROCEEDINGS IN WHICH the valid-

14    ity of any tax is in dispute shall,  where  IF no other provision

15    is made  herein  IN THIS SECTION, follow the ordinary  chancery 

16    practice OF THE COURT, and the court may allow amendments as in

17    ordinary cases.

18         (10) Notice shall be given of all appeals to the  supreme 

19    court OF APPEALS, and  such  AN appeal shall be claimed, entered,

20    and bond for costs given, within 20 days after the  making and

21     entering of the decree  JUDGMENT IS ENTERED.  Any party appealing

22    from  such decree  A JUDGMENT, except the  auditor general  STATE

23    TREASURER and any political subdivision of  the  THIS state,

24    shall file a bond for costs in the usual form, the amount

25     thereof  OF THE BOND and sureties  thereon  ON THE BOND to be

26    approved by the court  which  THAT entered the  decree 

27    JUDGMENT.  The judge shall, at the request of either party and on



   03098'97 *
                                  34

 1    due notice, settle in proper form a case containing  so  AS much

 2    of the record and proceedings as  may be  necessary to the  due 

 3    understanding  thereof  OF THE JUDGMENT by the  supreme  court OF

 4    APPEALS, and if AN appeal  shall be  IS taken,  such  THE case

 5    shall be transmitted to  such  THE court OF APPEALS.  An appeal

 6     as to  OF the tax on any parcel  shall  DOES not delay or affect

 7    the proceedings for the  sale  FORFEITURE of any  land  PROPERTY

 8    on which there  has been  IS no appeal.

 9         (11)  In case  IF the court in its  decree shall determine 

10    JUDGMENT DETERMINES an assessment to be void because of an erro-

11    neous or indefinite description of the parcel of  land  PROPERTY,

12    the court shall, in  such decree  THAT JUDGMENT, direct the

13     auditor general  STATE TREASURER to reject  such  THAT tax and

14    cause  the same  THAT TAX to be reassessed on a correct descrip-

15    tion of the parcel of  land.  Such decree  PROPERTY.  THE

16    JUDGMENT shall also set forth the correct description of  such

17     land  THAT PROPERTY.

18         Sec. 67a. (1)  The  AFTER THE REDEMPTION PERIOD SET FORTH IN

19    SECTION 74, THE state treasurer shall  within 60 days  cause to

20    be conveyed by deed to  the  THIS state all  lands  PROPERTY the

21    title to which has become absolute in  the  THIS state by virtue

22    of JUDGMENT ENTERED BY A court  decree  and nonredemption within

23    the statutory period.  The deed of conveyance shall be sealed

24     with the seal of the state treasurer and shall be signed by the

25     state treasurer or his or her authorized representative but shall

26     not require additional signatures of witnesses or notary public. 

27    The board or department having control and jurisdiction of  land



   03098'97 *
                                  35

 1    so  THE PROPERTY conveyed shall cause the deeds to be recorded in

 2    the office of the register of deeds of the proper county.  The

 3    register of deeds  upon delivery to him or her for that purpose

 4     of such a deed  shall record the  same  DEED in his or her office

 5    UPON DELIVERY.  The register of deeds  for recording such deeds 

 6    shall receive  the sum of  50 cents FOR each DEED, INCLUDING ANY

 7    ATTACHMENTS, RECORDED.

 8         (2) Except as otherwise provided in this section, all taxes

 9    and special assessments  which  THAT are charged against or are

10    liens upon  these lands  PROPERTY at the time the title TO THAT

11    PROPERTY becomes absolute in this state, and all taxes and spe-

12    cial assessments  which  THAT are charged against or are liens

13    upon  lands  PROPERTY sold by the department of natural

14    resources, shall be canceled, but no part of  such  THE taxes due

15    to the inferior taxing units shall be charged to this state.

16    This state, and its inferior taxing units, respectively, shall

17    bear the loss on  such  THE taxes  which  THAT properly  belongs 

18    BELONG to each, and the county treasurer shall make lists of all

19     such lands  PROPERTY in each  taxing  LOCAL TAX COLLECTING unit

20    of the county and transmit the lists to the respective assessing

21    officers of the county in which the  lands are  PROPERTY IS

22    located.  Each assessing officer shall produce his or her list to

23    the board of review while in session for the purpose of reviewing

24    the assessment roll.  The assessing officer shall omit and cancel

25    from his or her assessment roll all  lands  PROPERTY the title to

26    which has become absolute in this state, as shown by the list.

27    The board of review, when in session, shall compare the



   03098'97 *
                                  36

 1    assessment roll of the  taxing  LOCAL TAX COLLECTING unit with

 2    the lists  so  furnished by the county treasurer, and shall cor-

 3    rect all mistakes.  These lands  PROPERTY, the title to which

 4    has become absolute in this state,  shall be  IS subject to taxa-

 5    tion or special assessment for any purpose ON THE immediately

 6    SUCCEEDING TAX DAY after  they shall be  IT IS offered for sale

 7    and the bid accepted in accordance with section 131, and notice

 8    of sale given to the county treasurer by the department of natu-

 9    ral resources.

10         (3) Special assessments  which  THAT are levied against

11    property and  which  THAT are pledged for the repayment of bonds

12    or notes issued by a local GOVERNMENTAL unit to finance public

13    improvements for which the special assessments are authorized

14     shall be considered to be  ARE deferred at the time title

15    becomes absolute in  the  THIS state and until  such time as  the

16    property is sold by  the  THIS state.  If the property is sold by

17     the  THIS state, all unpaid special assessments or special

18    assessment installments due and payable at the time title becomes

19    absolute in  the  THIS state  which  THAT are pledged for the

20    repayment of bonds or notes issued by a local unit to finance

21    public improvements for which the special assessments were autho-

22    rized, plus any interest or penalties on those unpaid special

23    assessments or special assessment installments due and payable at

24    the time title becomes absolute in  the  THIS state,  shall be

25     due and payable as part of the purchase price of the property 

26    ARE REINSTATED AND ARE THE RESPONSIBILITY OF THE PURCHASER.  The

27    county treasurer shall notify the state agency having control and



   03098'97 *
                                  37

 1    jurisdiction of property subject to unpaid special assessments

 2    under this subsection of each parcel of  land  PROPERTY within

 3    that county  which  THAT has special assessments deferred pursu-

 4    ant to this subsection.  The county treasurer shall keep a record

 5    of the notice AND THE AMOUNT OF SPECIAL ASSESSMENTS DUE AND

 6    UNPAID and shall require that the property be included in the

 7    subsequent return of delinquent taxes by each collecting officer

 8     ,  AND that the property is identified on the delinquent roll as

 9    provided in this act.  , and the amount of special assessments

10     due and unpaid.  The collecting officer shall enter on the cur-

11    rent tax roll opposite each PARCEL OF property for which defer-

12    ment is allowed a notation that payment is deferred pursuant to

13    this section.

14         (4) Notwithstanding any other provision of law,  the state

15     treasurer shall  upon request of the state housing development

16    authority, THE STATE TREASURER SHALL convey by deed to the state

17    housing development authority any  lands  PROPERTY THE title to

18    which has become absolute in  the  THIS state by virtue of

19    JUDGMENT ENTERED BY A court  decree  and not redeemed within the

20    statutory period.  These shall be lands which  PROPERTY CONVEYED

21    UNDER THIS SUBSECTION IS PROPERTY THAT the state housing develop-

22    ment authority has determined  are  IS needed to promote a pro-

23    gram of home ownership among low and moderate income persons.

24         Sec. 67b.  (1)  Notwithstanding any other provision of law,

25    any  land sold  PROPERTY SOLD FOR TAXES LEVIED BEFORE JANUARY 1,

26    1995, OR FORFEITED for taxes  shall remain  LEVIED AFTER

27    DECEMBER 31, 1994, IS subject to any visible or recorded



   03098'97 *
                                  38

 1    easement, right of way, or permit in favor of the United States,

 2     the  THIS state, any political subdivision or agency of  the 

 3    THIS state, or any public authority or drainage district, or

 4    granted or dedicated for public use or for use by a public

 5    utility.

 6          (2) Notwithstanding any other provision of law, any land

 7     sold for taxes shall remain subject to any visible or recorded

 8     easement. 

 9         Sec. 68.  If for any reason the treasurer of any county

10     shall fail to offer the lands lying therein and included in the

11     decree for sale for delinquent taxes thereon, then so many of

12     such lands so included in such decree as shall not be so offered

13     for sale, shall be considered and treated as if bid off to the

14     state by the county treasurer, and shall be subject to redemption

15     and sale in the same manner and within the same time as may be

16     provided by law in the case of lands actually bid in for the

17     state as provided in this act.  All  lands bid off to the 

18    PROPERTY FORFEITED TO THIS state as provided in this section

19     shall continue  IS liable to be taxed in the same manner as if

20    not  bid in to the  FORFEITED TO THIS state until the expiration

21    of the period of redemption provided in section 74,  of this

22     act,  and  all such taxes shall be  THOSE TAXES ARE a  charge

23     and  lien upon  such lands as in the case of other lands  THAT

24    PROPERTY, except as OTHERWISE provided in this act.

25         Sec. 69.  (1)  Whenever it shall be  IF IT IS satisfactorily

26    shown to the court that any  lands  PROPERTY included in  such  A

27    petition as delinquent for taxes  shall belong to infants, minor



   03098'97 *
                                  39

 1    heirs, idiots or insane persons  BELONGS TO A MINOR OR OTHER

 2    LEGALLY INCOMPETENT PERSON, without  guardians  A GUARDIAN or

 3    without any other means of support, the court  is, in his discre-

 4     tion, authorized to withhold such lands from sale  MAY WITHHOLD

 5    THAT PROPERTY FROM FORFEITURE, until a settlement of  such  THAT

 6    person  can be  IS made, and a guardian chosen or appointed to

 7    protect  the  THAT PERSON'S rights and interests.  of such

 8     person:  Provided, Such withholding shall 

 9         (2) WITHHOLDING PROPERTY FROM FORFEITURE UNDER SUBSECTION

10    (1) DOES not  act to  prejudice the lien of  the  THIS state  , 

11    OR A county or  township  LOCAL TAX COLLECTING UNIT for  such 

12    DELINQUENT taxes, or the right to include the  same  DELINQUENT

13    TAXES in any subsequent petition for  sale as in this act

14     provided  FORFEITURE.

15         (3) In case of the  sale of lands  FORFEITURE OF PROPERTY

16    belonging to  any infant, idiots, minor heirs, insane or incompe-

17     tent persons  A MINOR OR OTHER LEGALLY INCOMPETENT PERSON, A

18    COURT MAY CANCEL OR DEFER A FORFEITURE if it  shall appear to

19     any  APPEARS TO THE court that  it is necessary  to protect the

20    rights of  such incompetent  THAT person  ,  IT IS NECESSARY to

21    order  any sale  THE FORFEITURE canceled  ,  or deferred.  , it

22     may so order, and in such  IN THAT case, all proceedings may be

23    stopped,  sale  FORFEITURE canceled, or action stayed until the

24    proper proceedings can be had to protect the rights and property

25    of  such incompetent  THAT person.  or persons. 

26         Sec. 70.  (1) On  the first Tuesday of May, beginning at 10

27     o'clock a.m.  MARCH 1 OF EACH YEAR, the county treasurer shall



   03098'97 *
                                  40

 1     commence the sale of the lands  FORFEIT PROPERTY mentioned in

 2    the  decree  JUDGMENT upon which the amounts charged  shall not

 3     have been paid, and shall continue the same from day to day,

 4     Sundays and other legal holidays excepted, until so much of each

 5     parcel shall be sold as shall be sufficient to pay such amounts:

 6     Provided, That the county treasurer may deputize 1 or more per-

 7     sons in his office to conduct such sale for him and in his

 8     behalf.  Such appointments shall be filed by the county treasurer

 9     with the county clerk in the court proceedings relating to the

10     tax sale  ARE NOT PAID TO THIS STATE.  Each parcel described in

11    the  decree  JUDGMENT shall be FORFEITED separately  exposed to

12     sale  for the total taxes, interest, and charges, and the  sale 

13    FORFEITURE shall be made to the STATE.  person paying the full

14     amount charged against such parcel, and accepting a conveyance of

15     the smallest undivided fee simple interest therein.  No greater

16     interest in any parcel shall be sold than is sufficient to pay

17     the amount of the tax on which the same is sold.  If no person

18     will pay the several taxes and charges and take a conveyance of

19     less than the entire thereof, then the whole parcel shall be

20     offered and sold.  The sale shall be at the county seat, at the

21     office of or at such convenient place as shall be selected by the

22     county treasurer, and shall be subject to the taxes assessed sub-

23  sequent to taxes included in the decree and for the year for

24     which the sale is made.  The county treasurer may, in his discre-

25     tion, require immediate payment of any person to whom any parcel

26     of such land may be struck off, and in all cases where payment is

27     not made in 24 hours after sale, he shall declare the bid



   03098'97 *
                                  41

 1    cancelled and sell the land again; and any person to whom any

 2     parcel of land shall be so struck off neglecting for 24 hours

 3     after the close of such sale to pay to the county treasurer the

 4     amount of such bid, shall forfeit to the state 5 times the amount

 5     of such bid, and costs of suit therefor, which amount may be

 6     recovered in the name of the people of the state of Michigan in

 7     an action of debt, in any court of competent jurisdiction, and it

 8     shall be the duty of the county treasurer and prosecuting attor-

 9     ney of the county to prosecute for all such delinquencies and

10     penalties without unnecessary delay.  Any subsequent bid of such

11     person made at the sale may be disregarded by the treasurer.  If

12     any parcel of land cannot be sold for taxes, interest and

13     charges, such parcel shall be passed over for the time being, and

14     shall, on the succeeding day, or before the close of the sale be

15     reoffered; and if, on such second offer, or during such sale, the

16     same cannot be sold for the amount aforesaid, the county trea-

17     surer or his deputy or deputies shall bid off the same in the

18     name of the state for the state, county and township, in propor-

19     tion to the taxes, interest and charges due each.  And in such

20     case the taxes assessed on the lands so bid off to the state, and

21     the interest and charges thereon, shall remain a lien upon said

22     lands, and any person or persons may thereafter purchase such

23     lands of the state, as provided in this act.  The county trea-

24     surer shall enter or cause to be entered in the proper columns of

25     the tax record the interest in lands sold, the name and

26     post-office address of each purchaser opposite each parcel of

27     land sold, and the word "state" opposite each parcel bid off in



   03098'97 *
                                  42

 1    the name of the state.  Certificates shall be given to each

 2     purchaser of the lands and interest bid off by him, showing the

 3     year's tax for which he has purchased, and also the amount there-

 4     of, and of all charges paid by him at the time of such purchase,

 5     stating that he will be entitled to a deed after the period of

 6     redemption provided for in section 74 has expired, and that if

 7     the sale is not confirmed the money will be returned. 

 8         (2) As soon as possible after the conclusion of  any sale 

 9    THE FORFEITURE, and within  25  30 days after the  day named in

10     the notice for the commencement thereof  FORFEITURE, the county

11    treasurer shall make and file with the clerk of the court a

12    report of  such sale, therein  THE FORFEITURE, referring to the

13    tax record  for the particulars thereof:  Provided, however, That

14     the  AS NECESSARY.  THE court may, upon petition by the county

15    treasurer, extend the time within which  said report shall be

16     required to be  THE REPORT IS filed, not to exceed 50 days from

17    the date of the  commencement of the sale  FORFEITURE.

18         (3) All  sales shall stand  FORFEITURES ARE confirmed,

19    subject to the right of redemption provided for in section 74,

20    unless objections  thereto  TO THE FORFEITURE are filed within 8

21    days after the time  limited  for filing  such  THE report

22    REQUIRED UNDER SUBSECTION (2), without the entry of an order or

23    further notice.

24         (4) The practice  with reference to setting aside such sale

25     shall be  TO SET ASIDE A FORFEITURE IS the same,  so  AS far as

26    applicable, as in a sale in equity on the foreclosure of

27    mortgages.  :  Provided, No sale shall be set aside for



   03098'97 *
                                  43

 1    inadequacy of price, except upon payment of the amount bid upon

 2     such sale, with interest and costs:  Provided further, That no

 3     sale  NO FORFEITURE shall be set aside after confirmation,

 4     except in cases where  UNLESS the taxes were paid  ,  or the

 5    property was exempt from taxation.  In  such cases  THAT CASE,

 6    the owner of  such lands  THAT PROPERTY may move the court at any

 7    time within  1 year  6 MONTHS after he  shall have  OR SHE HAS

 8    notice of  such sale  THE FORFEITURE to set the  same  FORFEITURE

 9    aside, and the court may  so  order THE FORFEITURE SET ASIDE upon

10     such  terms  as may be just  DETERMINED BY THE COURT.

11         (5) As soon as practicable after  sales are  A FORFEITURE IS

12    confirmed and within 30 days from the date of confirmation, the

13    county treasurer shall make A full report of the  same 

14    FORFEITURE to the  auditor general, in such form as the auditor

15     general shall prescribe  STATE TREASURER, IN THE FORM THAT THE

16    STATE TREASURER PRESCRIBES, giving a description of the property

17     sold,  FORFEITED AND the amounts for which the PROPERTY WAS

18    FORFEITED.  same was sold, and the names and addresses of the

19     purchasers, and thereupon the auditor general shall, after the

20     period of redemption provided in section 74 has expired, execute

21     deeds to the purchasers in such form as shall be determined by

22     him. 

23         (6) All  lands bid off in the name of the state shall

24     continue  PROPERTY FORFEITED TO THIS STATE IS liable to be taxed

25    in the same manner as if  they were  IT WAS not the property of

26     the  THIS state, except as  hereinafter  OTHERWISE provided IN

27    THIS ACT.  If from any cause the lands, or any parcel thereof



   03098'97 *
                                  44

 1    decreed for sale by the auditor general, shall not be sold as

 2     advertised, it shall be the duty of the auditor general to cause

 3     sale to be made at such other time as he may fix for that pur-

 4     pose, of which notice shall be published at least 4 weeks prior

 5     to such day, and such notice shall contain a description of the

 6     lands and the amount claimed thereon, as hereinbefore provided in

 7     the first instance.  The sale and all proceedings thereon shall

 8     be the same as if made on the first day fixed therefor.  The sev-

 9     eral county treasurers shall receive on such sale only such funds

10     as shall be receivable at the state treasury, and all moneys

11     received at any tax sales that belong to the state shall be paid

12     into the state treasury, and the expenses of advertising and sale

13     exclusive of the county's share shall be paid therefrom on the

14     warrant of the auditor general, and the remainder shall be placed

15     to the credit of the general fund. 

16         Sec. 70b.  If certified special residential property cannot

17    be sold FOR DELINQUENT TAXES LEVIED BEFORE JANUARY 1, 1995 OR

18    FORFEITED FOR DELINQUENT TAXES LEVIED AFTER DECEMBER 31, 1994 as

19    a result of a final court order regarding the validity of section

20    55a, the certified special residential property may be sold OR

21    FORFEITED pursuant to section 70 at the time set for the sale OR

22    FORFEITURE of property other than certified special residential

23    property or at a subsequent tax sale OR FORFEITURE under section

24    70 if required.

25         Sec. 74.  (1) A person  ,  OR A city  ,  or other political

26    subdivision  owning land sold pursuant to  THAT OWNS PROPERTY

27    SOLD UNDER THIS ACT FOR TAXES LEVIED BEFORE JANUARY 1, 1995, OR



   03098'97 *
                                  45

 1    FORFEITED UNDER this act FOR TAXES LEVIED AFTER DECEMBER 31,

 2    1994, or any interest in  these lands  PROPERTY SOLD OR FORFEITED

 3    UNDER THIS ACT, at any time before  the first Tuesday of May 

 4    SEPTEMBER 1 in the year following the sale OR FORFEITURE, or for

 5    parcels identified as certified special residential property

 6    under section 55a, before the second Tuesday in July of the year

 7    of the sale OR FORFEITURE, may redeem any parcel of  these lands 

 8    THAT PROPERTY, or any part or interest in  these lands  THAT

 9    PROPERTY, by showing to the satisfaction of the county treasurer

10     or department of treasury  that the person, city, or other

11    political subdivision owns only that part or interest in the

12     land  PROPERTY that the person, city, or other political subdi-

13    vision proposes to redeem, and by paying to the county treasurer

14    the amount of the sale OR FORFEITURE of the parcel of  land 

15    PROPERTY, or the portion of the  land wished  PROPERTY to be

16    redeemed, and interest on that amount computed at a rate of 1.25%

17    per month or fraction of a month, except as provided in section

18    89, from the first day of the month  in which the tax sale

19     opened  OF THE SALE OR FORFEITURE.  If a person, city, or other

20    political subdivision owns less than the whole description sold

21    OR FORFEITED, the amount required to redeem that part shall be

22    calculated  pursuant to  UNDER section 53.  Upon the payment of

23    the redemption  money  AMOUNT and interest computed at a rate of

24    1.25% per month, or fraction of a month, except as provided in

25    section 89, to the county treasurer  pursuant to  UNDER this sec-

26    tion, the county treasurer shall issue a redemption certificate

27    in triplicate in a form prescribed by the department of



   03098'97 *
                                  46

 1    treasury.  One of the triplicate certificates shall be delivered

 2    to the person making the redemption payment, 1 shall be filed in

 3    the office of the county treasurer, and 1 shall be immediately

 4    transmitted to the department of treasury.  If the county trea-

 5    surer fails to forward the certificate to the department of trea-

 6    sury as required by this section, the department of treasury may

 7    take possession of the certificate in the office of the county

 8    treasurer, and the certificates shall after that time be part of

 9    the records and files of the department of treasury.

10         (2) The county treasurer shall also make a note of the

11    redemption certificate in the tax record book kept in his or her

12    office, with the name of the payee, and the date and amount

13    paid.  All redemption certificates issued  pursuant to  UNDER

14    this section shall be consecutively numbered.  by the printer. 

15    The county treasurer shall account for each certificate issued

16    and forward a weekly report to the department of treasury

17    accounting for each certificate issued.

18         (3) A certificate, and the entry of the certificate by the

19    county treasurer,  shall be  IS evidence of a redemption payment

20    in the courts of this state.  However, each county treasurer

21    shall make a full and complete report to the department of trea-

22    sury of all redemption certificates issued by him or her during

23    the redemption period  .  This report shall be made  not later

24    than 20 days after the expiration of the redemption period.  The

25    department of treasury shall compel, in the manner provided by

26    law, the filing of  these reports, as provided by  THE REPORTS





   03098'97 *
                                  47

 1    REQUIRED UNDER this section  ,  by the county treasurers and for

 2    that purpose may incur expenses as required.

 3         Sec. 76.  (1) In  any  A suit or proceeding to enforce or

 4    set aside  any  A tax before sale FOR DELINQUENT TAXES LEVIED

 5    BEFORE JANUARY 1, 1995 OR BEFORE FORFEITURE FOR DELINQUENT TAXES

 6    LEVIED AFTER DECEMBER 31, 1994,  such  THAT tax shall be held

 7    illegal only for 1 OR MORE of the following reasons:

 8         (A)  First, That no  THE TAX IS NOT AUTHORIZED BY law.

 9     authorizes such tax; 

10         (B)  Second, That the  THE person or persons appointed to

11    decide whether a tax shall be raised under a given law  , have 

12    acted without jurisdiction  ,  or  have  DID not  imposed  IMPOSE

13    the tax in question.  ; 

14         (C)  Third, That the  THE person or property assessed was

15    exempt from the  taxation in question  TAX or was not legally

16    assessed  ;  FOR THE TAX.

17         (D)  Fourth, That the  THE tax  has been  WAS paid.  ; 

18         (E)  Fifth, That the  THE supervisor or board of review

19    ACTED FRAUDULENTLY in assessing a person or property for

20     taxation,  THE TAX or in  the apportionment of  APPORTIONING the

21    tax to the person or property in question.  acted fraudulently. 

22         (2) If  any such illegality, omission or fraud  A TAX IS

23    DETERMINED TO BE ILLEGAL UNDER SUBSECTION (1) AND THAT

24    DETERMINATION affects the amount of 1 tax only, the  tax 

25    REMAINING TAXES shall be sustained.  so far as the same is legal

26     and just. 





   03098'97 *
                                  48

 1         Sec. 77.  In  the prosecution or defense of  PROSECUTING OR

 2    DEFENDING any action or proceeding,  by any  A person holding or

 3    claiming  land  PROPERTY under  any  A deed  or deeds of lands 

 4    TO THAT PROPERTY purchased for delinquent taxes  , the party so

 5     claiming, under and by virtue of such purchase,  LEVIED BEFORE

 6    JANUARY 1, 1995 may show his OR HER title to  such land and

 7     premises  THE PROPERTY, whether  the same  TITLE TO THE PROPERTY

 8    was derived under 1 or more purchases, and may give in evidence

 9    AND CLAIM TITLE TO THE PROPERTY UNDER any  and all  deeds of con-

10    veyance or other evidence of  such purchases as aforesaid, which

11     he may at any time have received, and may claim title under any

12     or all of them  THE PURCHASE.

13         Sec. 83.  (1)  In case of the loss of such  IF A certificate

14    of sale FOR DELINQUENT TAXES LEVIED BEFORE JANUARY 1, 1995 IS

15    LOST, the purchaser,  or  his OR HER legal representative, or HIS

16    OR HER assigns  ,  may file  his  A VERIFIED affidavit  , duly

17     verified, of such  OF THE loss  ,  and that  he  THE PURCHASER

18    was, at the time of  such  THE loss, the bona fide and legal

19    holder and owner  thereof  OF THE CERTIFICATE.  The auditor

20     general 

21         (2) IF AN AFFIDAVIT IS FILED UNDER SUBSECTION (1), THE STATE

22    TREASURER or  deputy auditor general  HIS OR HER DESIGNATED

23    REPRESENTATIVE shall  thereupon  execute  , as aforesaid,  a deed

24     for  TO the  land  PROPERTY described in  said  THE certificate,

25    if the  same shall  CERTIFICATE HAS not  have  been redeemed, in

26    the same manner as though  it  THE CERTIFICATE had been presented

27    and surrendered.



   03098'97 *
                                  49

 1         (3) The  auditor general or deputy auditor general  STATE

 2    TREASURER OR HIS OR HER DESIGNATED REPRESENTATIVE shall execute a

 3    second deed  of lands  TO PROPERTY conveyed  as herein provided,

 4     in all cases in which he shall be satisfied, by sufficient proof,

 5     that  IF the original deed and record  thereof has been  OF THE

 6    ORIGINAL DEED IS lost or destroyed.  , which said  A SECOND deed

 7    shall declare upon its face that it is a second deed, and shall

 8    recite the loss or destruction of the former deed  ,  and its

 9    date, if possible.  Such  A SECOND deed shall inure to the bene-

10    fit of the grantee in the first deed  ,  OR his OR HER heirs or

11    assigns, as the case may be, and shall have the same force and

12    effect as  said  THE first deed.  Before  the  execution of

13     such  A SECOND deed, the party applying  therefor  FOR THE

14    SECOND DEED shall pay to the  auditor general  STATE TREASURER

15    the sum of $1.00, which shall  belong  BE CREDITED to the general

16    fund of  the  THIS state.

17         Sec. 84.  (1)  Any  A person may purchase  any  A state

18     bids  BID at any time before April 20 in the year following the

19    sale FOR DELINQUENT TAXES LEVIED BEFORE JANUARY 1, 1995, by

20    paying to the department of treasury the amount for which the

21     same  PROPERTY was bid off to the state, with interest at the

22    rate of 1.25% per month, or fraction of a month, except as pro-

23    vided by section 89, from the first day of the month in which the

24     lands were  PROPERTY WAS bid off to the state.  Purchase may be

25     made of any 

26         (2) A state bid  within this period  MAY BE PURCHASED

27    without payment of the taxes of subsequent years as a condition



   03098'97 *
                                  50

 1    of purchase but, for all taxes remaining unpaid, the  land shall

 2     be  PROPERTY IS liable to sale FOR DELINQUENT TAXES LEVIED BEFORE

 3    JANUARY 1, 1995, as provided by section 85.  Upon 

 4         (3) ON making payment as provided in this section, the pur-

 5    chaser  shall be  IS entitled to and SHALL receive a certificate,

 6    which  shall have  HAS the same effect as the certificate pro-

 7    vided for by section 71.

 8         (4) The law relative to deeds executed by the department of

 9    treasury on the surrender of certificates of sale made by county

10    treasurers  shall be  IS applicable in making deeds for  these 

11    purchases UNDER THIS SECTION.

12         Sec. 85.  The sale of  any of the bids of the state 

13    PROPERTY TO THIS STATE FOR DELINQUENT TAXES LEVIED BEFORE

14    JANUARY 1, 1995 OR THE FORFEITURE OF PROPERTY TO THIS STATE FOR

15    DELINQUENT TAXES LEVIED AFTER DECEMBER 31, 1994 for which the

16     time of  redemption PERIOD has not expired  , shall in nowise 

17    DOES NOT prejudice the right to enforce the collection of any tax

18    prior or subsequent to the year  or years for  IN which the  same

19     has been sold as aforesaid, and, for  PROPERTY WAS SOLD OR

20    FORFEITED.  FOR the taxes and charges  remaining  THAT REMAIN

21    unpaid for  said  prior or subsequent  year or  years, the

22     auditor general  STATE TREASURER shall cause  such lands  THAT

23    PROPERTY to be offered in regular succession at the next ensuing

24    annual  sales  FORFEITURE for taxes, giving notice as required by

25    law, unless previously redeemed or otherwise discharged.

26         Sec. 87.  (1) The accounts between  the  THIS state  ,  AND

27    EACH county and  each township  LOCAL TAX COLLECTING UNIT IN THIS



   03098'97 *
                                  51

 1    STATE shall be adjusted on the basis of crediting and paying to

 2    each COUNTY AND LOCAL TAX COLLECTING UNIT the taxes collected by

 3    and for each COUNTY AND LOCAL TAX COLLECTING UNIT with  the 

 4    interest  thereon  ON THOSE TAXES.

 5         (2) The  auditor general  STATE TREASURER shall, on  the

 6     first day of  January 1, April 1, July 1, and October 1 in each

 7    year, make a statement of account between  the  THIS state and

 8    each county  respectively,  and  render the same  DELIVER THE

 9    STATEMENT OF ACCOUNT to the county treasurer of each county  ,

10     and draw his  TOGETHER WITH A warrant  on the state treasurer, 

11    payable to  such  THE county treasurer  ,  for all  moneys  MONEY

12    in the state treasury collected for the county,  township  A

13    LOCAL TAX COLLECTING UNIT, school DISTRICT, OR highway IN THAT

14    COUNTY, or any other purposes for  such  THAT county,  or town-

15     ship or district thereof, and transmit such warrant to the county

16     treasurer, and  LOCAL TAX COLLECTING UNIT, SCHOOL DISTRICT, OR

17    HIGHWAY.  THE STATE TREASURER SHALL SEND notice OF THE WARRANT to

18    the county clerk.  thereof. 

19         (3) At the  same  time DESIGNATED IN SUBSECTION (2), the

20    county  treasurers  TREASURER shall pay to  the  THIS state all

21     moneys  MONEY collected and due from  their respective counties

22     to the  THAT COUNTY TO THIS state, as shown by  such account so

23     rendered  THE STATEMENT OF ACCOUNT PREPARED by the  auditor gen-

24     eral to be due the  state TREASURER.  On January 15, and on the

25     fifteenth day of each month thereafter, the county treasurer

26     shall pay to the state all moneys coming into his hands from the

27     collection of said state tax, and shall transmit therewith a



   03098'97 *
                                  52

 1    sworn statement of the amount of taxes received from the

 2     collector in each assessing district in his county.  Also the

 3     collector in each assessing district in the county shall pay to

 4     the county treasurer of its respective county all moneys col-

 5     lected not later than January 10, and not later than the tenth

 6     day of each month thereafter until the regular quarterly settle-

 7     ment for the quarter ending March 31 shall have been made each

 8     year.  Said county treasurer or collector of each assessing dis-

 9     trict in the said county shall also pay to the auditor general

10     for the use of the state 1/2 of 1% for each month or fraction

11     thereof as interest on all money in his possession belonging to

12     the state and not remitted on the fifteenth of the month on which

13     remittance is to be made as herein provided.  The auditor general

14     shall include all sums due as interest in his quarterly statement

15     to the county treasurer.  Such sum shall be paid by the county

16     the same as the taxes are paid and thereafter collected by the

17     county from the treasurer or the sureties on his bond. 

18         (4) The county treasurer of each county shall, on or before

19    the fifteenth day of each month, make out a detailed statement of

20     the  account for the preceding calendar month between the county

21    and the  several townships or cities, which  LOCAL TAX COLLECTING

22    UNITS IN THAT COUNTY.  THE statement shall show the different

23    funds to which the several debits and credits belong.  , and

24     render the same  THE COUNTY TREASURER SHALL DELIVER THE STATEMENT

25    to the  township or city  treasurer  ,  OF THE LOCAL TAX COLLECT-

26    ING UNIT and pay  all moneys  THE AMOUNT shown by  said  THE

27    statement  so rendered  to the  township or city to the proper



   03098'97 *
                                  53

 1    receiving officer of the township or city, and  LOCAL TAX

 2    COLLECTING UNIT.  THE COUNTY TREASURER SHALL notify the  township

 3     or city  clerk OF THE LOCAL TAX COLLECTING UNIT of the  items

 4     and  total amount  thereof; also  PAID AND PROVIDE a description

 5    of the  lands  PROPERTY upon which  such  THE taxes were paid.

 6    The county clerk shall charge  such amounts  THAT AMOUNT to the

 7    county treasurer, and the  township or city  clerks OF THE LOCAL

 8    TAX COLLECTING UNITS shall charge  such  THAT amount to the

 9     township or city  treasurers OF THE LOCAL TAX COLLECTING UNITS

10    on the books of their respective offices.  Township and city

11     treasurers shall 

12         (5) TREASURERS FOR THE LOCAL TAX COLLECTING UNITS ARE not

13     be  required to make A settlement with the county  treasurers 

14    TREASURER for the items of state and county taxes included in the

15    annual charge back list until  their  THE annual settlement with

16     their  THE county treasurer.

17         (6) The COUNTY board of  supervisors  COMMISSIONERS by  a 

18    majority vote  of its members elect  may authorize the county

19    treasurer to pay directly to the school districts all  moneys as 

20    MONEY shown on  such  THE statement TO BE due to the school dis-

21    tricts within the county.  In  such  THAT case the county super-

22    intendent  shall  IS not  be  required to compute and report

23    delinquent school taxes handled by the county.

24         Sec. 88.  The  auditor general  STATE TREASURER shall, on

25    the first Monday in each month, transmit to the treasurer of each

26    county a list of the  lands therein  PROPERTY IN EACH COUNTY upon

27    which the taxes  have  HAS been paid to the state treasurer, and



   03098'97 *
                                  54

 1    also a list of all  lands  PROPERTY bid in to  the  THIS state

 2     which have  HAS been sold FOR DELINQUENT TAXES LEVIED BEFORE

 3    JANUARY 1, 1995, during the preceding month.  , and upon  ON

 4    receiving  such  THE lists, the  county  treasurer OF EACH COUNTY

 5    IN WHICH THE PROPERTY IS LOCATED shall make the proper entries

 6    showing  such  THE payment or sale.  Where  IF a sale has been

 7    made by the  auditor general  STATE TREASURER, the county trea-

 8    surer shall note  the  THAT fact  upon  ON the tax record.

 9         Sec. 95.  (1) If the  auditor general  STATE TREASURER or

10    county treasurer  shall discover  DISCOVERS before the sale OF

11    ANY PROPERTY FOR DELINQUENT TAXES LEVIED BEFORE JANUARY 1, 1995,

12    OR THE FORFEITURE of any  lands, as aforesaid  PROPERTY FOR

13    DELINQUENT TAXES LEVIED AFTER DECEMBER 31, 1994, that for any

14    reason  they  THE PROPERTY should not be sold  , he  OR FOR-

15    FEITED, THE STATE TREASURER OR COUNTY TREASURER shall cause the

16     same  PROPERTY to be withheld from sale  ; and if  OR

17    FORFEITURE.

18         (2) IF the error originated with the  township  LOCAL TAX

19    COLLECTING UNIT or county officers, the amount of  such  THE

20    taxes shall be charged against the county from which the  same

21     was  TAXES WERE returned  ; if such  AS DELINQUENT.

22         (3) IF THE error was made by  a township  AN officer OF A

23    LOCAL TAX COLLECTING UNIT, the amount  thereof  OF THE TAXES

24    shall be charged by the county treasurer to the  township in

25     which such error occurred  LOCAL TAX COLLECTING UNIT.

26         (4) If there has been a change in the boundaries of  any 

27    THE county  or town  in which the  lands are  PROPERTY IS



   03098'97 *
                                  55

 1    situated after the return of  such  THE taxes,  such rejected 

 2    THE taxes shall be charged to the county  to  IN which the  lands

 3     belong at the time of such rejection  PROPERTY WAS LOCATED WHEN

 4    THE TAXES WERE RETURNED AS DELINQUENT.

 5         Sec. 96.  (1) The county treasurer shall, on or before  the

 6     thirtieth day of  June 30 of each year, prepare a statement  of 

 7    SETTING FORTH all rejected taxes,  giving  the reasons for  such

 8     rejections  THE REJECTION, and a description of the  lands 

 9    PROPERTY upon which the  same  TAXES were assessed.  ; and the

10     auditor general shall after 

11         (2) AFTER due examination, if  such rejections are  THE

12    REJECTION IS approved, THE STATE TREASURER SHALL submit the

13     same  REJECTED TAXES, through the county treasurer, to the

14    COUNTY board of  supervisors at their  COMMISSIONERS AT THE next

15    annual fall session.

16         (3) If  such  taxes  shall have been  ARE rejected or

17    charged back by the  auditor general  STATE TREASURER or the

18    county treasurer,  except for the reason that such land  UNLESS

19    THE PROPERTY was not subject to taxation at the time  of  the

20     assessment for such taxes, or that  TAXES WERE ASSESSED, the

21    taxes  thereon  ON THE PROPERTY have been paid, or  that  there

22    had been a double assessment  thereof  OF THE TAXES ON THE

23    PROPERTY, the COUNTY board of  supervisors  COMMISSIONERS shall

24    cause the  same  TAXES to be reassessed upon the same  land, and 

25    PROPERTY, collected with the taxes of the  then  current year,

26    and treated in the same manner as taxes of  said  THE current

27    year.  and shall be  TAXES THAT ARE REJECTED OR CHARGED BACK ARE



   03098'97 *
                                  56

 1    NOT subject to  no other  penalties OTHER than  applies to the

 2     taxes of the year of the reassessment and shall be entitled to

 3     all the privileges and benefits of Act No.  126 of the Public

 4     Acts of 1933, as amended  THE PENALTIES THAT APPLY TO TAXES

 5    ASSESSED IN THE CURRENT YEAR.  If  such  THE taxes cannot be

 6    properly reassessed upon the same  lands  PROPERTY, the COUNTY

 7    board of  supervisors  COMMISSIONERS shall cause the  same  TAXES

 8    to be reassessed upon the taxable property of the proper

 9     township  LOCAL TAX COLLECTING UNIT.

10         Sec. 97.  It shall be the duty of the  THE COUNTY board of

11     supervisors to  COMMISSIONERS SHALL furnish to the  auditor

12     general  STATE TREASURER a list of all taxes  which shall  THAT

13    have been rejected or charged back to their county  by him,  upon

14     lands which shall have  PROPERTY THAT HAS been detached from

15     such  THE county  subsequent to the time when such  AFTER THE

16    taxes were assessed.  , and the auditor general shall thereupon 

17    THE STATE TREASURER SHALL credit to  such  THAT county the amount

18     which he may have so far  charged back, and charge  the same 

19    THAT AMOUNT to the county in which  such lands may then be

20     situated:  Provided, Such  THE PROPERTY IS SITUATED IF THE taxes

21     shall not  have NOT been  previously  paid or  re-assessed 

22    REASSESSED.

23         Sec. 98.  (1)  Whenever any lands  IF PROPERTY returned to

24    the  office of the auditor general under the provisions of any of

25     the general tax laws, or to the county treasurer during the life

26     of the tax law of 1891, shall have been sold on account of

27     non-payment  STATE TREASURER UNDER THIS ACT IS SOLD FOR THE



   03098'97 *
                                  57

 1    NONPAYMENT OF TAXES LEVIED BEFORE JANUARY 1, 1995 OR IS FORFEITED

 2    FOR THE NONPAYMENT of taxes  thereon, if  LEVIED AFTER

 3    DECEMBER 31, 1994 AND the  auditor general shall discover before

 4     a conveyance of said lands is executed and delivered  STATE TREA-

 5    SURER DISCOVERS ANY OF THE FOLLOWING, THE STATE TREASURER SHALL

 6    SUSPEND THE SALE OR FORFEITURE OF THAT PROPERTY:

 7         (A)  First, That the land so sold  THE PROPERTY was not

 8    subject to taxation  at  ON the date of the assessment of the

 9    taxes for which it was sold  ;  or FORFEITED.

10         (B)  Second, That the  THE taxes had been paid to the proper

11    officer within the time limited by law for  the  payment or

12    redemption.  thereof; or 

13         (C)  Third, That such sale was in contravention of any of

14     the provisions of this act; or  THE SALE OR FORFEITURE VIOLATED A

15    PROVISION OF THIS ACT.

16         (D)  Fourth, That a  A certificate, including the certifi-

17    cate provided for in section 135,  of this act,  tax history, or

18    statement to the effect that all taxes charged against  said

19     lands had  THE PROPERTY HAS been paid,  has been  IS given by the

20    proper officer within the time limited by law for  the  payment

21    or redemption.  thereof; or 

22         (E)  Fifth, That the  THE description of  such lands as  THE

23    PROPERTY used in the assessment was so indefinite or erroneous as

24    to result in the tax lien being void.

25         (2) The  auditor general  STATE TREASURER shall withhold a

26    conveyance of  such lands  PROPERTY THE SALE OR FORFEITURE OF

27    WHICH IS SUSPENDED PURSUANT TO SUBSECTION (1) and shall, on



   03098'97 *
                                  58

 1    demand,  cause the money paid therefor to be refunded  REFUND THE

 2    PURCHASE PRICE to the purchaser with interest  thereon  at  6 per

 3     cent  6% per annum.  :  Provided, That in the fourth above men-

 4     tioned case the 

 5         (3) IF A SALE OR FORFEITURE IS SUSPENDED PURSUANT TO

 6    SUBSECTION (1)(D), THE person  in  ON whose behalf  such  THE

 7    certificate, tax history, or statement was given shall,  at the

 8     time of  WHEN presenting  such  THE certificate to the  auditor

 9     general  STATE TREASURER, pay to the state treasurer  , on the

10     statement of the auditor general,  all taxes and charges due to

11     the  THIS state upon  such lands  THE PROPERTY at the time

12     such  THE certificate was issued.  :  Provided further, That

13     refunds of purchase money  A REFUND OF THE PURCHASE PRICE and

14    interest shall not be made  after a period of  MORE THAN 5 years

15     from  AFTER the expiration of the redemption period.

16         (4) If the discovery OF ANY OF THE CONDITIONS SET FORTH IN

17    SUBSECTION (1) is not made until after  the  A conveyance  has

18     been  OF THE PROPERTY IS executed and delivered, a certificate of

19    error may be issued in proper form for  record;  RECORDING and

20    the deed, if not recorded, shall be surrendered when the purchase

21     money  OR FORFEITURE PRICE is refunded.  If the deed has been

22    recorded, the  money  PURCHASE OR FORFEITURE PRICE shall be

23    refunded on a recorded release from the holder of the tax deed.

24     :  Provided further, That the conveyance  CONVEYANCE of  such

25     lands  THE PROPERTY shall not be withheld or a certificate of

26    error issued  after a period of  MORE THAN 5 years  from  AFTER

27    the date of THE sale  thereof; except for the reasons, first,



   03098'97 *
                                  59

 1    that the land described therein  OR FORFEITURE UNLESS 1 OR MORE

 2    OF THE FOLLOWING CONDITIONS EXIST:

 3         (A) THE PROPERTY was not subject to taxation at the time of

 4    the assessment of the taxes for which it was sold  ; or, second,

 5     that the  OR FORFEITED.

 6         (B) THE taxes had been paid to the proper officer within the

 7    time limited by law for the payment or redemption.  thereof:

 8     Provided further, That refund 

 9         (5) REFUND of THE purchase  money  OR FORFEITURE PRICE and

10    interest shall not be made  after a period of  MORE THAN 5 years

11     from the date  AFTER the purchaser  ,  OR his OR HER heirs or

12    assigns  ,  was entitled to a tax deed.

13         (6)  In case  IF a conveyance of  lands  PROPERTY is with-

14    held or a certificate of error issued  in accordance with the

15     provisions of  UNDER this section, the  auditor general  STATE

16    TREASURER shall cancel  such  THE sale  , and if  OR FORFEITURE.

17    IF A conveyance is withheld or certificate of error issued for

18     either of  the  first, second or fifth  reasons  above  set

19    forth IN SUBSECTION (1)(A), (B), AND (E), THE STATE TREASURER

20    SHALL reject the taxes and special assessments for the nonpayment

21    of which  such lands were  THE PROPERTY WAS sold.  Such  THE

22    rejected taxes and special assessments shall be reassessed  in

23     accordance with the provisions of  PURSUANT TO section 96.  of

24  this act.  In case such  IF A conveyance is withheld or certifi-

25    cate of error issued for  either third or fourth  THE reasons

26     above  set forth IN SUBSECTION (1)(C) OR (D),  he  THE STATE

27    TREASURER may proceed to enforce the collection of  such  THE



   03098'97 *
                                  60

 1    taxes under  and in accordance with provisions of  this act.  ,

 2     as in the case of lands returned hereunder. 

 3         Sec. 98a.  (1)  When taxes have been actually  IF TAXES ARE

 4    paid to the officer authorized  by the provisions of  UNDER this

 5    act to receive  the same  PAYMENT, and the entry of  such  THAT

 6    payment  was  IS not made upon the tax roll,  the  A person

 7     thereafter  applying for a certificate of error or a cancella-

 8    tion of the sale FOR DELINQUENT TAXES LEVIED BEFORE JANUARY 1,

 9    1995, OR THE FORFEITURE FOR DELINQUENT TAXES LEVIED AFTER

10    DECEMBER 31, 1994, and rejection of the taxes, shall present to

11    the  auditor general  STATE TREASURER the certificate of the

12     proper  county treasurer that  such  THE taxes were paid on the

13    ........  day of ..........  (giving date), as IT appears  from 

14    ON THE copy of THE receipt  therefor  FOR PAYMENT OF THE TAXES on

15    file in  his  THE COUNTY TREASURER'S office.

16         (2) A certified copy of  such  THE receipt shall be for-

17    warded to the  auditor general with such  STATE TREASURER WITH

18    THE certificate.

19         (3) The county treasurer shall make a certified copy of

20    receipts  so  presented to him OR HER and file  the same  THOSE

21    RECEIPTS in his OR HER office, and shall return THE ORIGINAL

22    RECEIPT to the person entitled  thereto  TO the original

23    receipt.  It shall be the duty of the 

24         (4) THE county treasurer  to  SHALL immediately notify the

25    person or officer receiving  such  payment of the production of

26     such  THE receipt and require payment  to be made forthwith  to

27     him,  the  said  county treasurer  ,  of the amount not



   03098'97 *
                                  61

 1    discharged by entry upon the tax roll at the time of payment.

 2     And in case of failure of said delinquent treasurer to pay said

 3     amount, as requested,  IF THE PERSON WHO RECEIVED PAYMENT DOES

 4    NOT PAY THAT AMOUNT within 30 days of the receipt of  said  THE

 5    notice,  it shall be the duty of  the county treasurer  so noti-

 6     fying, to institute  SHALL BRING suit against  delinquent

 7     treasurer  THAT PERSON and  his bondsmen  AGAINST HIS OR HER BOND

 8    for the recovery of  said  THAT amount.  Upon the  ON receipt of

 9     such money so paid to him  THE AMOUNT PAID, the county treasurer

10    shall  at once  pay  the same over  THAT AMOUNT to the proper

11     township or other  officer OF THE LOCAL TAX COLLECTING UNIT or

12    fund entitled to  the same  THAT AMOUNT, and shall notify the

13    COUNTY board of  supervisors at their  COMMISSIONERS AT THE

14    annual session in October of the  several  amounts  thus  col-

15    lected and paid.  over. 

16         Sec. 98b.  (1) The department of treasury shall withhold a

17    conveyance to  the  THIS state, or if the deed has been executed

18    shall issue a certificate of error,  in the case of any land  FOR

19    PROPERTY the title to which  has become  IS absolute in  the 

20    THIS state by virtue of JUDGMENT ENTERED BY A court,  decree, 

21    sale TO THIS STATE FOR DELINQUENT TAXES LEVIED BEFORE JANUARY 1,

22    1995, FORFEITURE to  the  THIS state FOR DELINQUENT TAXES LEVIED

23    AFTER DECEMBER 31, 1994, and failure to redeem from the sale  ,

24     for  OR FORFEITURE, IF any of the reasons  enumerated  SET FORTH

25    in section 98 OCCUR.  However, a  A certificate of error shall

26    be issued  pursuant to  UNDER this section  with respect to any

27     land  FOR PROPERTY or interests in  land which have  PROPERTY



   03098'97 *
                                  62

 1    THAT HAS been conveyed, leased, or otherwise disposed of by the

 2    department of natural resources.

 3         (2) If  the  A conveyance OF PROPERTY is withheld or certif-

 4    icate OF ERROR issued  upon the fourth ground enumerated  BASED

 5    ON THE REASON SET FORTH in section  98  98(1)(D), payment of

 6     such  THE taxes shall be made as required  by that  IN section

 7    98(1)(D).

 8         (3)  (2)  If a conveyance of  land  PROPERTY is withheld or

 9    a certificate of error issued  pursuant to  UNDER subsection (1),

10    the department of treasury shall cancel the sale  , and if  OR

11    FORFEITURE.  IF the conveyance is withheld or certificate of

12    error issued for  either of the first, second, or fifth  ANY OF

13    THE reasons  enumerated  SET FORTH in section  98  98(1)(A), (B),

14    OR (E), THE DEPARTMENT OF TREASURY shall reject the taxes and

15    special assessments, for the nonpayment of which the land was

16     sold.  Such  FORFEITED.  THE rejected taxes and special assess-

17    ments shall be reassessed in accordance with section 96.

18         Sec. 99.  (1)  No  A tax assessed upon  any  property, A

19    SALE OF PROPERTY FOR A DELINQUENT TAX LEVIED BEFORE JANUARY 1,

20    1995, or  sale therefor,  A FORFEITURE OF PROPERTY FOR A DELIN-

21    QUENT TAX LEVIED ON THAT PROPERTY AFTER DECEMBER 31, 1994 shall

22    NOT be held invalid by any court of this state on account of any

23    OF THE FOLLOWING:

24         (A) AN irregularity in any assessment.  , or on account of

25     any 







   03098'97 *
                                  63

 1         (B) AN assessment or tax roll not having been made or A

 2    proceeding  had  HELD within the time required by law.  , or on

 3     account of the 

 4         (C) THE property having been assessed without the name of

 5    the owner, or in the name of any person other than the owner.  ,

 6     or on account of any 

 7         (D) ANY other irregularity, informality, or omission, or

 8     want  LACK of any matter of form or substance in any proceeding

 9    that does not prejudice the property rights of the person whose

10    property is taxed.  ; and all 

11         (2) ALL proceedings in assessing and levying taxes and in

12    the  sale  FORFEITURE and conveyance  therefor,  OF PROPERTY FOR

13    DELINQUENT TAXES shall be presumed by all the courts of this

14    state to be legal,  until the contrary is  UNLESS affirmatively

15    shown TO BE ILLEGAL.

16         (3) All records, statements, and certificates  herein  pro-

17    vided for  shall be  IN THIS ACT ARE prima facie evidence of the

18    facts  therein  set forth IN THE RECORD, STATEMENT, OR

19    CERTIFICATE.

20         (4) The absence of any record of any proceeding,  or pro-

21     ceedings, or  the omission of any mention in any record of any

22    vote or proceeding, or  of  THE mention of any matter in any

23    statement or certificate that should appear  therein  IN THE

24    STATEMENT OR CERTIFICATE under  the provisions of  any law of

25    this state  , shall  DOES not affect the validity of any proceed-

26    ing, tax, or title,  depending thereon, provided  IF the fact

27    that  such  THE vote or proceeding was had or THE tax WAS



   03098'97 *
                                  64

 1    authorized is shown by any other record, statement, or

 2    certificate  made  ENTERED AS evidence  by the terms of  UNDER

 3    this act or any other law of this state.  No 

 4         (5) A tax  ,  or sale OR FORFEITURE of property for any tax

 5     ,  shall NOT be rendered or held invalid  by showing that any 

 6    IF A record, statement, certificate, affidavit, paper, or return

 7    cannot be found in the proper office.  ; and unless  UNLESS the

 8    contrary is affirmatively shown, the presumption  shall be  IS

 9    that  such  THE record was made, and  such  THE certificate,

10    statement, affidavit, paper, or return was duly made and filed.

11     Where 

12         (6) IF any statement, certificate, or record is required to

13    be made or signed by a school district board or  a township

14     board  THE GOVERNING BODY OF A LOCAL TAX COLLECTING UNIT,  such 

15    THAT statement, certificate, or record may be made and signed by

16    the members of  such boards  THE SCHOOL DISTRICT BOARD OR THE

17    GOVERNING BODY OF A LOCAL TAX COLLECTING UNIT, or a majority

18     thereof  OF THE SCHOOL DISTRICT BOARD OR THE GOVERNING BODY OF A

19    LOCAL TAX COLLECTING UNIT, and it  shall  IS not  be  necessary

20    that other members be present when each signs the  same.  The

21     provisions of this  CERTIFICATE, STATEMENT, AFFIDAVIT, PAPER, OR

22    RETURN.

23         (7) THIS section shall not be construed to authorize any

24    showing impeaching the validity of any deed executed by the

25     auditor general  STATE TREASURER under  the provisions of  this

26    act,  but such  AND THAT deed  shall be held  IS absolute and

27    conclusive as  herein  provided IN THIS ACT.



   03098'97 *
                                  65

 1         Sec. 101.  In all cases of sale of lands for taxes, if  IF

 2    PROPERTY IS SOLD FOR DELINQUENT TAXES LEVIED BEFORE JANUARY 1,

 3    1995 AND the purchaser or his OR HER assigns  shall die  DIES

 4    before a deed  shall be  IS executed on  such  THE sale, the deed

 5    may be executed by the  auditor general,  STATE TREASURER to and

 6    in the name of the deceased person, if  such  THE deceased person

 7     being still alive  would be entitled to a deed IF STILL ALIVE,

 8     which  AND THE deed  shall vest the  VESTS title TO THE PROPERTY

 9    in the heirs or devisees of  such  THE deceased person, in the

10    same manner  ,  AND liable to  like  THE claims of creditors and

11    other persons as if the  same  DEED had been executed to  said 

12    THE deceased person immediately  previous  PRIOR to his OR HER

13    death.  , or the  THE executor or administrator may assign the

14    certificate of purchase and the deed may issue to the assignee

15     thereof, and in like cases which have heretofore occurred, the

16     same rule shall apply, and all deeds heretofore issued in the

17     name of any person deceased who, if living at the time of the

18     execution thereof, would have been entitled thereto, shall have

19     like effect as above provided.  OF THE CERTIFICATE.

20         Sec. 105.  (1)  In case of the organization of  IF a new

21    county IS ORGANIZED after the time for making the assessment roll

22     ,  and  prior to  BEFORE the return of the  township  treasurer

23    OF THE LOCAL TAX COLLECTING UNIT,  such  THE new organization

24     shall in no way  DOES NOT affect the assessment, collection, or

25    return of taxes for that year on any  lands  PROPERTY attached to

26    the new county.  No 





   03098'97 *
                                  66

 1         (2) THE division of a  township  LOCAL TAX COLLECTING UNIT

 2    after the time for making the assessment roll  ,  and  prior to 

 3    BEFORE the return of the  township  treasurer  , shall in any

 4     way  OF THE LOCAL TAX COLLECTING UNIT DOES NOT affect the assess-

 5    ment, collection, and return of  such  taxes  ; but such  SET

 6    FORTH ON THAT ASSESSMENT ROLL.  THE taxes shall be assessed,

 7    collected, and  returns made  RETURNED as though there had been

 8    no  such  division OF THE LOCAL TAX COLLECTING UNIT.

 9         (3) If  lands are  PROPERTY IS detached from any county

10    after the taxes  thereon  ON PROPERTY IN THAT COUNTY are returned

11    to the  auditor general  STATE TREASURER, and any  such  OF THOSE

12    taxes are  afterwards  rejected or set aside, the county from

13    which  they  THE TAXES were detached shall receive credit, and

14    the county to which they are attached shall be charged.  , as may

15     be proper under the provisions of this act. 

16         Sec. 106.  The taxes on any  lands  PROPERTY returned as

17    delinquent may be paid to the county treasurer at any time  prior

18     to  BEFORE the day  of sale  THE PROPERTY IS SOLD FOR DELINQUENT

19    TAXES LEVIED BEFORE JANUARY 1, 1995 OR IS FORFEITED FOR DELIN-

20    QUENT TAXES LEVIED AFTER DECEMBER 31, 1994.  After  such  A peti-

21    tion is filed with the county clerk, payment of part of the taxes

22     therein  specified IN THE PETITION shall not stay proceedings

23     thereon  to enforce payment of  such  THAT part of  such  THE

24    taxes  as are  not paid  , but such  AND THOSE proceedings shall

25    continue  as to  FOR all unpaid taxes as  herein  provided IN

26    THIS ACT.





   03098'97 *
                                  67

 1         Sec. 108.  (1)  The  IF NOT PROVIDED IN THE CHARTER OF A

 2    LOCAL TAX COLLECTING UNIT, THE governing body of a  city or

 3     village, the charter of which does not so provide,  LOCAL TAX

 4    COLLECTING UNIT may provide by ordinance for the return of all

 5    unpaid taxes on real property to the county treasurer in the same

 6    manner and with  like  THE SAME effect as returns by  township

 7     treasurers  THE TREASURER OF A LOCAL TAX COLLECTING UNIT.  The

 8    words and characters by which the property is described on the

 9    village delinquent tax roll  so returned  shall be the same as

10    the words and characters used to describe the property as it

11    appears on the regular  township  roll OF THE LOCAL TAX COLLECT-

12    ING UNIT.  The county treasurer shall reject, as provided in sec-

13    tion 55, any description returned by the  village  treasurer OF A

14    LOCAL TAX COLLECTING UNIT that does not agree with the descrip-

15    tion as it appears on the regular  township  tax roll for the

16    same year.  The taxes returned shall be collected in the same

17    manner as other taxes returned delinquent under this act.  The

18    governing body of a city or village, which by its charter has the

19    right to sell  lands  PROPERTY for unpaid taxes or assessments,

20    may provide for judicial sale of  those lands  THAT PROPERTY.

21    The CITY OR VILLAGE sale shall be made on petition filed in

22    behalf of the city or village in interest, and shall conform, as

23    near as practicable, to the provisions for a sale under this

24    act.  However, if  lands are  PROPERTY IS offered at A CITY OR

25    VILLAGE sale that  have  HAS been bid OFF OR FORFEITED to  the 

26    THIS state at any tax sale OR FORFEITURE made under the

27    provisions of  any general tax law  THIS ACT, and  upon which 



   03098'97 *
                                  68

 1    THE bid or  bids remain  FORFEITURE REMAINS undischarged, a sale

 2     made  of  those lands  THAT PROPERTY at the city OR VILLAGE tax

 3    sale is conditioned upon the payment of the tax lien held by

 4     the  THIS state on the  land  PROPERTY, other than  land 

 5    PROPERTY identified as certified special residential property

 6    under section 55a, and the CITY OR VILLAGE TAX sale  , so made,

 7     shall be  IS void if the tax lien held by  the  THIS state

 8    remains unsatisfied.

 9         (2) For a sale of certified special residential property FOR

10    DELINQUENT TAXES LEVIED BEFORE JANUARY 1, 1995, OR A FORFEITURE

11    OF CERTIFIED SPECIAL RESIDENTIAL PROPERTY FOR DELINQUENT TAXES

12    LEVIED AFTER DECEMBER 31, 1994, made under subsection (1), all

13    taxes and special assessments that are a lien against that prop-

14    erty are canceled.

15         (3) If the provisions of the  city  charter OF THE LOCAL TAX

16    COLLECTING UNIT fail to provide specific provisions for the sale

17    OR FORFEITURE of certified special residential property consis-

18    tent with the procedures of this act, a city may prescribe by

19    ordinance a procedure for the sale OR FORFEITURE of certified

20    special residential property consistent with the procedures of

21    this act.

22         Sec. 113.  (1)  It shall be unlawful for any  A person  to 

23    SHALL NOT remove any building or fixture,  therefrom,  sand,

24    gravel, or minerals, or  to  cut or remove any logs, wood,  or 

25    timber, or any other part of  such  property  reflected in any

26     assessment thereof resulting in any unpaid tax lien, from any

27     lands sold and bid to the state of Michigan, for the nonpayment



   03098'97 *
                                  69

 1    of taxes,  SOLD FOR DELINQUENT TAXES LEVIED BEFORE JANUARY 1,

 2    1995, OR FORFEITED FOR DELINQUENT TAXES LEVIED AFTER DECEMBER 31,

 3    1994, while  the  THIS state  remains the owner of such lands 

 4    OWNS THAT PROPERTY or  the holder of any  HOLDS A tax lien

 5     thereon  ON THAT PROPERTY by virtue of  such sale  THE SALE,

 6    FORFEITURE, or the nonpayment of any other delinquent taxes.  ,

 7     and if any 

 8         (2) IF A person  shall remove such  REMOVES A building or

 9     fixtures therefrom  FIXTURE, sand, gravel, or minerals, or

10     shall cut or remove such  CUTS OR REMOVES logs, wood, timber, or

11    any other part of  such  property  reflected in any assessment

12     thereof resulting in any unpaid tax lien from such lands during

13     the time aforesaid the auditor general  IN VIOLATION OF SUBSEC-

14    TION (1), THE STATE TREASURER or his  deputy  OR HER DESIGNATED

15    REPRESENTATIVE shall issue a warrant  under his hand,  in the

16    name of the people of  the  THIS state  of Michigan,  directed to

17    the sheriff of the county  where such lands are  IN WHICH THE

18    PROPERTY IS situated.  , giving therein  THE WARRANT SHALL SET

19    FORTH a description of  such lands,  THE PROPERTY AND the amount

20    of  such  THE UNPAID taxes,  with  interest, and charges,

21     thereon, then remaining unpaid, commanding such  AND COMMAND THE

22    sheriff  forthwith  to seize  such  THE buildings, fixtures,

23    sand, gravel, minerals, logs, wood, timber, or other property

24     reflected in any assessment thereof, resulting in any unpaid tax

25     lien  wherever  the same may be  found in any county in this

26    state and to sell the  same  BUILDINGS, FIXTURES, SAND, GRAVEL,

27    MINERALS, LOGS, WOOD, TIMBER, OR OTHER PROPERTY or a sufficient



   03098'97 *
                                  70

 1    quantity  thereof  OF THE BUILDINGS, FIXTURES, SAND, GRAVEL,

 2    MINERALS, LOGS, WOOD, TIMBER, OR OTHER PROPERTY to satisfy  such 

 3    THE taxes,  with the  interest, and charges  thereon  and the

 4    cost of  such  THE seizure and sale.

 5         (3) The sheriff shall receive  such  THE warrant and execute

 6    the  same  WARRANT as  therein  directed IN THE WARRANT, as  in

 7     case of  IF A levy and sale on execution, and make A return

 8     thereof with his doings thereon  ON THE WARRANT to the  auditor

 9     general  STATE TREASURER, within 60 days after the receipt of the

10     same  WARRANT, and pay  over  all money collected  thereon  to

11    the state treasurer.

12         (4) The  auditor general  STATE TREASURER may furnish the

13    state trespass agent with lists or plats of  land bid in by the 

14    PROPERTY FORFEITED TO THIS state and on which the taxes remain

15    unpaid.  , and the said  THE STATE trespass agent shall examine

16     such lands  THE PROPERTY and promptly report to the  auditor

17     general  STATE TREASURER all violations of  the provisions of 

18    this section.

19         (5) The sheriff and county treasurer of each county  are

20     hereby directed to  SHALL report  all such  ANY trespass  and  OR

21    other acts  ,  prohibited by this section  ,  to the  auditor

22     general  STATE TREASURER immediately  whenever they shall have 

23    AFTER EITHER HAS knowledge of the  same  TRESPASS OR PROHIBITED

24    ACT, and any  county or township  officer  having  OF A LOCAL TAX

25    COLLECTING UNIT WITH knowledge of  such  A trespass or  other

26     acts  PROHIBITED ACT shall report the facts to the sheriff or

27    county treasurer.  :  Provided, That any 



   03098'97 *
                                  71

 1         (6) A person  having  WITH a fee interest or a land contract

 2    vendee  ,  may enter into a contract and agreement with the

 3     auditor general  STATE TREASURER or the county treasurer,

 4    whereby  such  THE person may  proceed to  remove any  such 

 5    buildings or fixtures,  therefrom,  sand, gravel, or minerals, or

 6     to  cut or remove any logs, wood, timber, or any other part of

 7     such  THE property  reflected in any assessment thereof result-

 8     ing in any unpaid tax lien provided such  IF THAT person posts

 9    satisfactory bonds securing to  the  THIS state absolute protec-

10    tion against loss to  the  THIS state, A county, or  any  OTHER

11    POLITICAL subdivision  thereof by reason of such cutting or

12     removing  OF THIS STATE.

13         (7)  The  THIS state or any board or department  thereof, 

14    OF THIS STATE having jurisdiction  thereof, shall have the right

15     to  OF PROPERTY SOLD OR FORFEITED TO THIS STATE MAY OBTAIN an

16    injunction to restrain waste on any of  such land and  THAT

17    PROPERTY, to prevent the removal or tearing down of any  such 

18    building or the removal of a fixture,  therefrom or  THE REMOVAL

19    OF any  such  sand, gravel, or minerals, or the cutting or

20    removal of any  such  logs, wood, timber, or any other part of

21     such  THAT property,  reflected in any assessment thereof, 

22    whether or not  such acts constitute  THAT ACT CONSTITUTES

23    waste.

24         (8) The circuit court  in chancery  of the county in which

25     such lands or any part thereof are situated shall have  THE

26    PROPERTY OR ANY PART OF THE PROPERTY IS LOCATED HAS jurisdiction

27    to grant  such  INJUNCTIVE relief upon the filing of a bill or



   03098'97 *
                                  72

 1    petition  therefor  FOR RELIEF whether or not other relief is

 2    sought.

 3         Sec. 121.  The  auditor general  STATE TREASURER shall, from

 4    time to time  ,  as  he may deem  necessary, cause to be printed

 5    at the expense of  the  THIS state  ,  a sufficient number of

 6    copies of this act  ,  and  such  other laws  in force  relating

 7    to the taxation of property, as  may be requisite to  NECESSARY

 8    FOR a full understanding of all the duties of assessing officers

 9     ,  or other state, county, or  township  LOCAL TAX COLLECTING

10    UNIT officers.  , with  THE STATE TREASURER SHALL INCLUDE proper

11    side notes, AN index, and forms of proceedings, as  may be 

12    necessary.  and proper; to  THE STATE TREASURER SHALL furnish 1

13    copy to each supervisor, assessor,  township  clerk FOR A LOCAL

14    TAX COLLECTING UNIT, and county clerk, and 3 copies to each

15    county treasurer.  Each copy shall be marked "state property."

16     He  THE STATE TREASURER shall transmit to each county treasurer,

17    at the expense of the county, a sufficient number of copies for

18    each county, and  every  EACH county treasurer shall immediately

19    furnish to the  township  clerk of each  township  LOCAL TAX COL-

20    LECTING UNIT IN THAT COUNTY 5 copies  ,  to be distributed  by

21     him  to the officers OF THE LOCAL TAX COLLECTING UNIT entitled

22     thereto  TO A COPY.  The  board of state auditors  STATE

23    TREASURER shall examine and audit all properly certified claims

24    for services rendered and expenses incurred under  the provisions

25     of sections 121, 127 and 128 of this act  THIS SECTION.

26         Sec. 122.  It shall be the duty of the auditor general to 

27    THE STATE TREASURER SHALL prescribe or approve all forms, blanks,



   03098'97 *
                                  73

 1    and record books  made necessary by  REQUIRED UNDER this act.  ,

 2     and it shall be the duty of said  county clerks and treasurers

 3     to  SHALL use ONLY the blanks prescribed or approved by the

 4     auditor general, and no others  STATE TREASURER.

 5         Sec. 130.  All taxes charged against  such lands in the

 6     office of the auditor general at the time they are deeded 

 7    PROPERTY SOLD TO THIS STATE FOR DELINQUENT TAXES LEVIED BEFORE

 8    JANUARY 1, 1995, OR FORFEITED to  the  THIS state FOR DELINQUENT

 9    TAXES LEVIED AFTER DECEMBER 31, 1994, shall be canceled.  , but

10     no part of such taxes  TAXES due to  the township  A LOCAL TAX

11    COLLECTING UNIT or county shall NOT be charged to  the  THIS

12    state, but  the  THIS state  ,  AND THE county and  township 

13    LOCAL TAX COLLECTING UNIT, respectively, shall bear the share of

14    loss on  such  THE taxes that properly belongs to each.  , and

15     the auditor general  THE STATE TREASURER shall make a list of all

16     such lands  PROPERTY SOLD OR FORFEITED TO THIS STATE in each

17    county on or before  the first day of  March 1 in each year and

18    transmit  such  THAT list to the county treasurer.  and the  THE

19    county treasurer shall serve, or cause to be served, upon the

20     supervisor of the township  APPROPRIATE OFFICER OF THE LOCAL TAX

21    COLLECTING UNIT in which  such lands are  THAT PROPERTY IS

22    located a copy of the list of  lands in such township  PROPERTY

23    SOLD OR FORFEITED IN THAT LOCAL TAX COLLECTING UNIT as furnished

24    to  said  THE COUNTY treasurer by the  auditor general.  Said

25     supervisor  STATE TREASURER.  THE APPROPRIATE OFFICER OF THE

26    LOCAL TAX COLLECTING UNIT shall  produce said  PROVIDE THAT list

27    to the board of review while IT IS in session for the purpose of



   03098'97 *
                                  74

 1    reviewing the assessment roll.  The  supervisor  APPROPRIATE

 2    OFFICER OF THE LOCAL TAX COLLECTING UNIT shall omit and cancel

 3    from  his  THE assessment roll all  said lands so deeded to the 

 4    PROPERTY SOLD OR FORFEITED TO THIS STATE THE TITLE TO WHICH IS

 5    ABSOLUTE IN THIS state  ,  as shown by  said  THE list.  , and it

 6     shall also be the duty of the  THE board of review  , when in

 7     session, to  SHALL compare the assessment roll of the  township 

 8    LOCAL TAX COLLECTING UNIT with the list  so  furnished by the

 9    county treasurer  , as aforesaid,  and correct all mistakes.  ,

10     and said lands so deeded as aforesaid shall  PROPERTY SOLD OR

11    FORFEITED TO THIS STATE THE TITLE TO WHICH IS ABSOLUTE IN THIS

12    STATE IS not  be  liable to any assessment for any purpose until

13     the same are again  THE PROPERTY IS sold and deeded by  the 

14    THIS state, and notice of  said  THE sale and  deeding  DEED IS

15    given to the county treasurer by the  commissioner  DIRECTOR of

16    the  state land office, as hereinafter provided  DEPARTMENT OF

17    NATURAL RESOURCES.

18         Sec. 131a.  (1) If the title to any  land  PROPERTY becomes

19    vested in  the  THIS state by virtue of a  tax  sale OF PROPERTY

20    FOR DELINQUENT TAXES LEVIED BEFORE JANUARY 1, 1995, OR A FORFEI-

21    TURE FOR DELINQUENT TAXES LEVIED AFTER DECEMBER 31, 1994, and if

22    the state treasurer discovers before a contract or deed of the

23     land  PROPERTY is executed and delivered, and before the  land

24     has been  PROPERTY IS developed, improved, dedicated for public

25    use, or otherwise disposed of or encumbered by the department of

26    natural resources, that the  land  PROPERTY was not delinquent

27    for the taxes of 1 or more of the years for which it was sold OR



   03098'97 *
                                  75

 1    FORFEITED,  or  that the taxes of 1 or more of the years should

 2    have been rejected for any of the reasons described in section

 3    98, or that the taxes of 1 or more years  subsequent to  AFTER

 4    the year or years for which  the  THIS state acquired title have

 5    been paid to THE TREASURER FOR any county  , township, city, or

 6     village treasurer prior to  OR LOCAL TAX COLLECTING UNIT BEFORE

 7    the date title vested in  the  THIS state, the state treasurer,

 8    upon certification by the county treasurer of payment of the

 9    amount due on the  land  PROPERTY as delinquent taxes, together

10    with interest,  and  penalties to date,  along with  AND a pro-

11    cessing fee of $50.00 a parcel, shall  so  certify THAT PAYMENT

12    to the department of natural resources, which shall convey the

13     land  PROPERTY to the owner.  Except as otherwise provided in

14    this subsection, money received by the county treasurer  as pro-

15     vided in  UNDER this subsection shall be deposited in the undis-

16    tributed tax fund of the county and distributed by the county

17    treasurer to the credit of the state, county, and  township 

18    LOCAL TAX COLLECTING UNIT, in which the  land  PROPERTY is situa-

19    ted, in proportion to the amount due TO the state, county, and

20     township  LOCAL TAX COLLECTING UNIT on the  land  PROPERTY.  Of

21    each $50.00 per parcel processing fee, the county shall retain

22    $10.00 and shall transmit $40.00 to the state treasurer for

23    deposit in the  state treasury  GENERAL FUND to the credit of the

24    delinquent property tax administration fund.

25         (2) A deed issued under  the provisions of  this section

26     shall  DOES not  be construed to  vest in the grantee any title

27    or interest in the  land  PROPERTY beyond that which he or she



   03098'97 *
                                  76

 1    would have owned if the title had not become vested in  the  THIS

 2    state, but the grantee  shall be  IS entitled to a lien on the

 3     land  PROPERTY, or on any part of or interest in the  land

 4     which  PROPERTY THAT was not owned by the grantee, for the amount

 5    paid for the deed or the portion  lawfully  charged to that part

 6    or interest, in addition to the lien or other interest held by

 7    the grantee before the title became vested in  the  THIS state.

 8    The lien may be enforced in any court of competent jurisdiction

 9    as in other cases of liens  upon lands  ON PROPERTY, with inter-

10    est at 6% per annum from the date of payment.  The deed  shall

11     operate to revive  REVIVES all titles, liens, and encumbrances,

12    with their respective priorities,  as  THAT would have existed if

13     the  title had not become vested in  the  THIS state, subject to

14    the lien of the grantee.

15         (3) If the title to mining property becomes vested in  the 

16    THIS state, and if the department of natural resources discovers

17    that the mining company has leased part of the property,  and 

18    THAT the lease was in effect in the year the taxes for which the

19    state acquired title were assessed, and THAT the property is

20    still occupied by the lessee, the department of natural resources

21    may convey the property to the lessee occupying the land, but

22    reserving the mineral rights to the state.  The purchaser shall

23    furnish the department of natural resources WITH a correct legal

24    description of the property applied for, and shall pay to the

25    county treasurer a sum equal to 25% of the  assessed  STATE

26    EQUALIZED valuation as fixed and determined by the  local 

27    assessing officer FOR THE LOCAL TAX COLLECTING UNIT IN WHICH THE



   03098'97 *
                                  77

 1    PROPERTY IS LOCATED, which sum shall be distributed to the local

 2     taxing  TAX COLLECTING units in proportion to the delinquent

 3    taxes assessed against each description.  Upon certification by

 4    the county treasurer that the sum has been paid, the department

 5    of natural resources shall execute and deliver a quitclaim deed.

 6         (4) If mining property, part of which has been leased under

 7    a lease in effect when the tax was assessed, and which is occu-

 8    pied by the lessee, is sold OR FORFEITED for delinquent taxes,

 9    the lessee may redeem before the first  Tuesday  BUSINESS DAY in

10     May  SEPTEMBER of the year following the sale OR FORFEITURE.

11    The lessee may redeem upon furnishing the county treasurer or

12    department of treasury a correct legal description of the

13     premises  PROPERTY upon which redemption is to be made, and by

14    payment of a proportionate share of the taxes due on the entire

15    parcel as determined by the local assessing officer.

16          (5) If a tax deed is issued to the purchaser as provided in

17     section 72, the purchaser shall convey title to the lessee occu-

18     pying the land upon the payment of a proportionate share of the

19     taxes due on the entire parcel upon a valuation fixed by the

20     local assessing officer, plus 6% interest per annum, and the pro-

21     cessing fee described in subsection (1).  Upon payment of these

22     amounts to the tax deed holder, the tax deed holder shall give

23     the lessee a quitclaim deed to the surface rights. 

24         Sec. 131c.  (1)  Parcels at  AT any time before the first

25    Tuesday in November  following the vesting of  AFTER title VESTS

26    in  the  THIS state, PROPERTY may be redeemed by  the  payment to

27    the county treasurer of all amounts due on the  lands  PROPERTY



   03098'97 *
                                  78

 1    as delinquent taxes LEVIED BEFORE JANUARY 1, 1995, and DELINQUENT

 2    special assessments that had been assessed or were a lien at the

 3    time title vested in  the  THIS state, together with interest and

 4    penalties on the DELINQUENT taxes or SPECIAL assessments and a

 5    processing fee of $50.00  a  PER parcel.  , interest to  INTEREST

 6    SHALL be computed to the date of the application to redeem and

 7    pursuant to this act or the charter of a municipality collecting

 8    its own delinquent taxes and SPECIAL assessments for tax and

 9    SPECIAL assessment liens of that municipality.  Of each $50.00

10    per parcel processing fee, the county shall retain $10.00 and

11    shall transmit $40.00 to the state treasurer for deposit in the

12    state treasury to the credit of the delinquent property tax

13    administration fund.  After  the  redemption  has been  IS

14    effected, the state treasurer shall  so  certify THE REDEMPTION

15    to the department of natural resources, which shall convey the

16     land  PROPERTY described in the certificate to the owner.  This

17    subsection does not apply to parcels identified as certified spe-

18    cial residential property under section 55a.

19         (2)  A municipality at  AT any time before the first Tuesday

20    in November  following the vesting of  AFTER title VESTS in this

21    state, A MUNICIPALITY may withhold from sale FOR DELINQUENT TAXES

22    LEVIED BEFORE JANUARY 1, 1995, any  land lying  PROPERTY within

23    its boundaries by filing with the department of natural resources

24    an application for the withholding, which application shall accu-

25    rately describe the  land  PROPERTY by its legal description

26    according to the records of the state treasurer or the department

27 of natural resources.  The withholding  shall  IS only  be 



   03098'97 *
                                  79

 1    effective until the first Tuesday in November of the year

 2    following the date of withholding and  shall  DOES not affect the

 3    right of  the  THIS state to take possession of the  land 

 4    PROPERTY and manage and rent the  land  PROPERTY during the

 5    period it is withheld.  The  land  PROPERTY withheld may be

 6    redeemed by the payment of all amounts as provided in subsection

 7    (1).  If  land  PROPERTY included in the application to withhold

 8    is not redeemed, the  land  PROPERTY shall be administered by the

 9    department of natural resources as provided in section 131.

10         (3) A municipality collecting its own delinquent taxes and

11    assessments may redeem the  land  PROPERTY as owner as provided

12    in this section if the municipality, either before or during the

13    withholding period, has acquired title to the property by fore-

14    closure of its DELINQUENT tax or SPECIAL assessment liens or oth-

15    erwise, and in  which  THAT foreclosure proceeding the state need

16    not be named as a party.  The redemption may be effected by pay-

17    ment in the same manner as provided in this section for redemp-

18    tion for the benefit of the former owner except that all delin-

19    quent taxes and special assessments that had been assessed or

20    were a lien at the time title vested in  the  THIS state shall be

21    paid in full, together with interest and penalties, interest to

22    be computed to the date of application to redeem and in accord-

23    ance with the provisions of the general tax laws.  and the  THE

24    tax and assessment liens of the REDEEMING municipality  so

25     redeeming  need not be paid.  After the redemption  has been  IS

26    effected, the state treasurer shall  so  certify THE REDEMPTION

27    to the department of natural resources, which shall convey the



   03098'97 *
                                  80

 1     land  PROPERTY described in the certificate to the

 2    municipality.

 3         (4) A redemption deed issued  pursuant to  UNDER this sec-

 4    tion  shall not be construed to  DOES NOT vest in the grantee

 5    named in the deed any title or interest in the  lands  PROPERTY

 6    beyond that which he or she would have owned,  had not  IF title

 7     become  TO THE PROPERTY HAD NOT vested in  the  THIS state.

 8    However, the grantee is entitled to a lien on the  lands 

 9    PROPERTY, or on  such  parts of the  land  PROPERTY or interests

10    in the  land as was  PROPERTY not owned by him or her, for the

11    amount paid upon the redemption or the portion of the amount as

12    may be lawfully charged to those parts or interests, in addition

13    to the lien or other interests  before held by the grantee,

14     which  THE GRANTEE HELD BEFORE REDEMPTION.  A GRANTEE'S lien may

15    be enforced in any court of competent jurisdiction as for liens

16    upon lands, with interest on the lien at 6% per year from the

17    date of payment.  The deed, except if there is redemption as

18    owner by JUDGMENT FOR foreclosure  decree  by a municipality col-

19    lecting its own delinquent taxes and assessments for tax and

20    assessment liens of the municipality as provided in subsection

21    (3),  shall operate to revive  REVIVES all titles, liens, and

22    encumbrances, with their respective priorities, as would have

23    existed  had not the title become  IF TITLE TO THE PROPERTY HAD

24    NOT vested in  the  THIS state, subject to the lien of the

25    grantee named in the deed as provided in this subsection.

26         (5) During the periods of redemption provided  by

27     subsection  IN SUBSECTIONS (1)  or  AND (2), the director of the



   03098'97 *
                                  81

 1    department of natural resources or his or her authorized agent

 2    shall make a personal visit to each parcel of  land  PROPERTY

 3    deeded to  the state for the purpose of ascertaining  THIS STATE

 4    TO ASCERTAIN whether or not the  land  PROPERTY is occupied.  If

 5    the  land  PROPERTY appears to be occupied, the director or his

 6    or her authorized agent shall attempt to personally serve upon a

 7    person occupying the  land  PROPERTY a copy of a notice, stating

 8    that the property has been deeded to  the  THIS state, and THAT

 9    unless redeemed,  shall  THE PROPERTY WILL be sold to the highest

10    bidder, deeded to a local unit of government, or retained by

11     the  THIS state.  If unable to personally serve the notice, the

12    notice shall be placed in a conspicuous manner on the premises.

13         Sec. 131d.  When  IF title to  any lands  PROPERTY is

14    vested in this state by virtue of a  tax  sale FOR DELINQUENT

15    TAXES LEVIED BEFORE JANUARY 1, 1995, OR A FORFEITURE FOR DELIN-

16    QUENT TAXES LEVIED AFTER DECEMBER 31, 1994, and the  lands come 

17    PROPERTY IS under the control and jurisdiction of the department

18    of  conservation  NATURAL RESOURCES, the department OF NATURAL

19    RESOURCES with the approval of the STATE administrative board may

20    enter into contracts with licensed real estate brokers for the

21    management  thereof  OF THAT PROPERTY and collection of  rents

22     therefrom  RENT FROM THAT PROPERTY.  The department OF NATURAL

23    RESOURCES with the approval of the STATE administrative board may

24    pay commissions, not in excess of that usually paid in the area

25    for  such  THOSE services, for THE collection of  such rents 

26    RENT and maintenance costs incident to proper management of  such

27     properties  THE PROPERTY from the proceeds of revenues from the



   03098'97 *
                                  82

 1     sales and rents of such properties  SALE AND RENT OF THAT

 2    PROPERTY.

 3         Sec. 131e.  (1) The redemption period on property deeded to

 4    the state under section 67a shall be extended until the owners of

 5    a recorded property interest in the property have been notified

 6    of a hearing before the department of treasury.  Proof of the

 7    notice of the hearing shall be recorded with the register of

 8    deeds in the county in which the property is located.

 9         (2) The hearing shall be held to allow the owners to show

10    cause why the  tax  sale  and the deed to the state  FOR DELIN-

11    QUENT TAXES LEVIED BEFORE JANUARY 1, 1995, OR THE FORFEITURE FOR

12    DELINQUENT TAXES LEVIED AFTER DECEMBER 31, 1994 should be

13    canceled for any reason specified in section 98.  The hearing

14     shall be held after the expiration of the redemption periods pro-

15     vided in section 131c. 

16         (3) After expiration of the redemption periods provided in

17    section  131c  74, on  the first Tuesday in November after title

18     to the property vests in this state,  SEPTEMBER 1 property may be

19    redeemed up to 30 days following the date of hearing provided by

20    this section by payment TO THE COUNTY TREASURER of the amounts

21    set forth in  subsection (4) and in section 131c(1), plus 

22    SECTION 74, an additional penalty of 50% of the  tax  AMOUNT on

23    which  foreclosure  THE SALE OR FORFEITURE was made,  .  The

24     additional penalty shall be credited to the delinquent property

25     tax administration fund.  AND A PROCESSING FEE OF $50.00 PER

26    PARCEL.  INTEREST SHALL BE COMPUTED TO THE DATE OF THE

27    APPLICATION TO REDEEM AND PURSUANT TO THIS ACT OR THE CHARTER OF



   03098'97 *
                                  83

 1    A MUNICIPALITY COLLECTING ITS OWN DELINQUENT TAXES AND

 2    ASSESSMENTS FOR TAX AND ASSESSMENT LIENS OF THAT MUNICIPALITY.

 3    THE ADDITIONAL PENALTY SHALL BE TRANSMITTED TO THE STATE TREA-

 4    SURER TO THE CREDIT OF THE DELINQUENT PROPERTY TAX ADMINISTRATION

 5    FUND.  THE COUNTY SHALL RETAIN $10.00 OF EACH $50.00 PER PARCEL

 6    PROCESSING FEE AND SHALL TRANSMIT THE REMAINING $40.00 TO THE

 7    STATE TREASURER FOR DEPOSIT IN THE GENERAL FUND TO THE CREDIT OF

 8    THE DELINQUENT PROPERTY TAX ADMINISTRATION FUND.  IF THE PROPERTY

 9    IS REDEEMED, THE STATE TREASURER SHALL CERTIFY THE REDEMPTION TO

10    THE DEPARTMENT OF NATURAL RESOURCES, WHICH SHALL CONVEY THE PROP-

11    ERTY DESCRIBED IN THE CERTIFICATE TO THE OWNER. A redemption

12    under this section shall reinstate title  as provided in section

13     131c(4)  IN THE OWNER.

14         (4) If property redeemed under this section has been exempt

15    from taxes levied in any year after the year of  foreclosure 

16    SALE OR FORFEITURE because  a deed  TITLE to that property  was

17     issued to the  VESTED IN THIS state, an amount equal to the sum

18    of the following amounts shall be  paid, as required by subsec-

19     tion (3),  RETURNED TO THE TAX ROLL AS DELINQUENT before redemp-

20    tion of the property:

21         (a) For taxes and ad valorem special assessments levied

22    before January 1, 1997, an amount computed by applying the spe-

23    cial assessment and ad valorem property tax rates levied by

24    taxing units in which the property is located in the years the

25    property was exempt against the most recently established state

26    equalized valuation of the property.  For taxes and ad valorem

27    special assessments levied after December 31, 1996, an amount



   03098'97 *
                                  84

 1    computed by applying the special assessment and ad valorem

 2    property tax rates levied by taxing units in which the property

 3    is located in the years the property was exempt against the most

 4    recently established taxable value of the property.  For purposes

 5    of this subsection, special assessments do not include special

 6    assessments or special assessment installments deferred under

 7    section 67a.

 8         (b) If the levy of an ad valorem special assessment on the

 9    property's taxable value is found to be invalid by a court of

10    competent jurisdiction, the levy of the ad valorem special

11    assessment may be levied on the property's state equalized

12    value.

13         (c) Interest on the delinquent taxes or special assessments

14    to be computed from the date title vested in  the  THIS state to

15    the date of  the application to redeem under this section 

16    PAYMENT.

17         (d) Interest and penalties on taxes and special assessments

18    identified by subdivision (a) that would have been imposed by law

19    or charter and would have accrued if the property had not been

20    exempt, computed from the date title vested in  the  THIS state

21    to the date of  the application to redeem under this section 

22    PAYMENT.

23         (5) The department shall give preference to notification and

24    scheduling of hearings for property identified as certified spe-

25    cial residential property under section 55a.

26         Sec. 135.  (1)  When any  IF A deed, land contract, plat of

27    any townsite, village, or addition to any townsite, village, or



   03098'97 *
                                  85

 1    city plat, or any other instrument for the conveyance of title to

 2    any real  estate  PROPERTY, is presented to the register of deeds

 3    of any county in this state for  record  RECORDING or filing in

 4    his OR HER office,  he  THE REGISTER OF DEEDS shall require  from

 5     the person presenting the same  a certificate from the  auditor

 6     general  STATE TREASURER, or from the county treasurer of  the 

 7    THAT county STATING whether there are any tax liens or titles

 8    held by  the  THIS state, or by any individual, against  such

 9     piece or description of land  THE PROPERTY sought to be conveyed,

10     by such instrument,  and that all taxes due  thereon  ON THE

11    PROPERTY have been paid for the 5 years  next  IMMEDIATELY pre-

12    ceding the date of  such  THE instrument, and a certificate from

13    the  city, village, or township treasurer, wherein  TREASURER OF

14    THE LOCAL TAX COLLECTING UNIT IN WHICH the  lands are  PROPERTY

15    IS located, in any  city, village or township  LOCAL TAX COLLECT-

16    ING UNIT collecting its own delinquent taxes or special assess-

17    ments, STATING whether there are any tax titles or certificates

18    of tax sale held by  such city, village or township  THAT LOCAL

19    TAX COLLECTING UNIT, or by any individual, against  such piece or

20     description of land  THE PROPERTY sought to be conveyed by  such 

21    THAT instrument, and that all tax titles, tax certificates, or

22    special assessments sold  thereon  ON THE PROPERTY to the  city,

23     village or township certifying,  LOCAL TAX COLLECTING UNIT have

24    been redeemed for the 5 years  next  IMMEDIATELY preceding the

25    date of  such  THAT instrument.  , and in default of the presen-

26     tation of such certificate or certificates he 





   03098'97 *
                                  86

 1         (2) THE REGISTER OF DEEDS shall not record  the same  AN

 2    INSTRUMENT until  such certificate is  THE CERTIFICATES REQUIRED

 3    UNDER SUBSECTION (1) ARE secured and presented.  When 

 4         (3) IF any instrument is presented for certification on or

 5    after March 1 and before the  local  treasurer of the LOCAL TAX

 6    COLLECTING unit in which the  lands are  PROPERTY IS located has

 7    made his OR HER return of current delinquent taxes, the county

 8    treasurer shall include with  his  THE certification a notation

 9    that the current delinquent return was not available for examina-

10    tion, and the register of deeds shall not refuse to record the

11    instrument because of lack of complete certification.

12         (4) Taxes  cancelled by court decree made  CANCELED BY JUDG-

13    MENT ENTERED pursuant to section 67  of this act shall be deemed 

14    ARE CONSIDERED to have been paid within the meaning of this sec-

15    tion  , provided  IF title to the  lands  PROPERTY against which

16     such  THE taxes were assessed is not in  the  THIS state  at  ON

17    the date of  such  THE certificate.

18         (5) The register of deeds shall note  the fact upon said  ON

19    THE deed that  said  THE certificate or certificates have or have

20    not been presented to him  when such  OR HER IF AN instrument is

21    presented for  record, and in case the  RECORDING.  IF A person

22    presenting  such  AN instrument  shall refuse  REFUSES to procure

23     such  A certificate,  or certificates, he  THE REGISTER OF DEEDS

24    shall endorse that fact upon  said  THE instrument  ,  over his

25    OR HER official signature  ,  and shall refuse to receive and

26    record the  same:  Provided, That the provisions of this 

27    INSTRUMENT.



   03098'97 *
                                  87

 1         (6) THIS section  shall  DOES not apply to the FOLLOWING:

 2         (A) THE filing of any town or village plat for the purpose

 3    of incorporation,  in so far as  IF the  land therein embraced 

 4    PROPERTY IN THE PLAT is included in a plat already filed in the

 5    office of the register of deeds, or  in so far as  IF the

 6    description of  lands therein  PROPERTY IN THE PLAT is not

 7    changed by  such  THE plat.  , nor to the 

 8         (B) THE filing of any copy of the town, village, or city

 9    plat in case the original plat filed in the office of  such  THE

10    register of deeds  has been  IS lost or destroyed.  , nor to any 

11         (C) A sheriff's or commissioner's deed executed for the sale

12    of  lands  PROPERTY under any proceeding in law, or by virtue of

13    any  decree  JUDGMENT of any of the courts of this state.  , nor

14     to any 

15         (D) ANY deed of trust by any assignee, executor, or corpora-

16    tion executed  pursuant to  UNDER any law of this state.  , nor

17     to any 

18         (E) ANY quitclaim deed or other conveyance containing no

19    covenants of warranty.  ; nor to any 

20         (F) ANY land patent executed by the president of the United

21    States  ,  or the governor of this state.  , nor to any 

22         (G) ANY tax deed made by the  auditor general; nor to any 

23    STATE TREASURER.

24         (H) ANY deed executed by any railroad company conveying its

25    right of way,  provided such  IF THE deed is accompanied by a

26    certificate of the  auditor general  STATE TREASURER showing that

27    all specific taxes due from  said  THE railroad company have been



   03098'97 *
                                  88

 1    paid,  to and  including SPECIFIC TAXES FOR the year in which

 2     such  THE deed is executed.

 3         (7) A violation of  the provisions of  this section by any

 4    register of deeds  shall be deemed  IS a misdemeanor,  and upon

 5     conviction thereof he shall be fined  PUNISHABLE BY A FINE OF not

 6     to exceed  MORE THAN $100.00, and  he shall further be  THE REG-

 7    ISTER OF DEEDS IS liable to the grantee of any instrument  so 

 8    recorded for the amount of damages sustained, to be recovered in

 9    an action for debt in any court of this state.

10         Sec. 139.  The  auditor general  STATE TREASURER OR HIS OR

11    HER DESIGNATED REPRESENTATIVE may  cause an examination to be

12     made of  EXAMINE the proceedings under which any  lands bid to

13     the  PROPERTY SOLD OR FORFEITED TO THIS state, and  which have 

14 THAT IS not  been  deeded by the  auditor general, were sold 

15    STATE TREASURER, WAS SOLD TO THIS STATE FOR DELINQUENT TAXES

16    LEVIED BEFORE JANUARY 1, 1995 OR FORFEITED TO THIS STATE for

17    delinquent taxes  and bid to the state under the provisions of

18     any general tax law, and if he shall find  LEVIED AFTER

19    DECEMBER 31, 1994.  IF IT IS DETERMINED that  such sales or the

20     decrees under and by virtue of which such sales were  A SALE OR

21    FORFEITURE WAS made  were  in contravention of any provision of

22    the laws in force at the time  such decrees were entered or sales

23     made, he  OF THE SALE OR FORFEITURE, THE STATE TREASURER may

24    cancel  such sales  THE SALE OR FORFEITURE and proceed at any

25    time to enforce the collection of  such  THE DELINQUENT taxes

26    under  and in accordance with the provisions of  this act.  , as

27     in the case of lands returned or sold thereunder. 



   03098'97 *
                                  89

 1         Sec. 140.  (1) A writ of assistance or other process for the

 2    possession of property the title to which was obtained by or

 3    through a tax sale FOR DELINQUENT TAXES LEVIED BEFORE JANUARY 1,

 4    1995, except if title is obtained under section 131, shall not be

 5    issued until 6 months after the sheriff of the county  where  IN

 6    WHICH the property is located files a return of service with the

 7    county treasurer of that county showing service of the notice

 8    prescribed in subsection (2).  The return shall indicate that the

 9    sheriff made personal or substituted service of the notice on

10     the following persons  A PERSON who  were  WAS, as of the date

11    the notice was delivered to the sheriff for service, ANY OF THE

12    FOLLOWING:

13         (a) The last grantee or grantees in the regular chain of

14    title of the property, or of an interest in the property, accord-

15    ing to the records of the county register of deeds.

16         (b) The person or persons in actual open possession of the

17    land.

18         (c) The grantee or grantees under the tax deed issued by the

19    state treasurer for the latest year's taxes according to the

20    records of the county register of deeds.

21         (d) The mortgagee or mortgagees named in all undischarged

22    recorded mortgages, or assignees of record.

23         (e) The holder of record of all undischarged recorded

24    liens.

25         (2) The notice served shall be in substantially the follow-

26    ing form:





   03098'97 *
                                  90

 1         "To the owner or owners of any and all interests in or liens

 2    upon the property described:

 3         Take notice:  Sale was lawfully made of the following

 4    described property for unpaid taxes on that property, and that

 5    the undersigned has title to the property under tax deed or deeds

 6    issued for the property.  You are entitled to a reconveyance of

 7    this property within 6 months after return of service of this

 8    notice, upon payment to the treasurer of the county in which the

 9    property is located, of all sums paid for the tax sale purchase,

10    together with 50% in addition, and the fees of the sheriff for

11    the service or cost of publication of this notice.  The service

12    or publication costs shall be the same as for personal service of

13    a summons on commencing a civil action, without other additional

14    cost or charge.  If payment as described in this notice is not

15    made, the undersigned will institute proceedings for possession

16    of the property.

17    Description .................  amount paid ..............  taxes

18    for 1............................................................

19                            (Signed).................................

20                  Place of business................................."

21         (3) If the grantee or grantees, or the person or persons

22    holding the interest in the  land  PROPERTY as described in sub-

23    section (1) are residents of a county of this state other than

24    the county in which the land is situated, the notice shall be

25    served on that person by the sheriff of the county in which that

26    person or persons reside or may be found.  If a person entitled

27    to notice under subsection (1) is not a resident of this state,



   03098'97 *
                                  91

 1    the sheriff, if the post office address of the person can be

 2    ascertained, shall send to the nonresident person a copy of the

 3    notice by certified mail, and attach the receipt indicating

 4    postal delivery of the notice to the return and file the return

 5    with the county treasurer's office.  If service on the nonresi-

 6    dent is not made by mail, the sheriff shall cause a copy of the

 7    notice to be served personally on the nonresident, and when the

 8    notice is personally served outside of this state, proof of serv-

 9    ice shall be made by affidavit of the person making service,

10    which affidavit shall be made before a notary public or other

11    officer authorized to administer oaths.  The affidavit,  when  IF

12    made outside of this state, shall have attached a certificate of

13    the clerk of the court of record, certifying to the official

14    character of the officer or notary, and the genuineness of the

15    signature of the officer or notary to the jurat of the affidavit,

16    and the sheriff shall return this proof of personal service with

17    the return to the county treasurer's office.

18         (4) If a person entitled to notice as prescribed in subsec-

19    tion (1) is dead, or if a person's estate is under control of a

20    trustee or guardian, the notice may be served upon the executor

21    or administrator of the decedent's estate, or upon the decedent's

22    heirs if there is not an executor or administrator, or upon the

23    trustee or guardian of an incompetent person, with the same

24    effect as if served upon the grantee, mortgagee, or assignee.

25         (5) If the sheriff of the county where the property is

26    located is unable, after careful inquiry, to ascertain the

27    whereabouts or the post office address of the persons on whom



   03098'97 *
                                  92

 1    notice may be served as prescribed in this section, service of

 2    the notice shall be made by publication.  The notice shall be

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

 4    published and circulated in the county  where  IN WHICH the prop-

 5    erty is located, if there is one.  If no paper is published in

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

 7    and circulated in an adjoining county, and proof of publication,

 8    by affidavit of the printer or publisher of the newspaper, shall

 9    be filed with the county treasurer.  This publication shall be

10    instead of personal service upon the person or persons whose

11    whereabouts or post office address cannot be ascertained as set

12    forth in subsection (3).

13         (6) Service may be made on a resident of this state by leav-

14    ing the notice at that person's usual place of residence with a

15    member of that person's family of mature age.  Service may be

16    made on a nonresident of this state by serving the notice on the

17    nonresident personally while in this state, and the return shall

18    be made by the sheriff of the county in which service was made.

19         (7) A corporation formed under the laws of this state shall

20    be regarded, for the purposes of this act, as a resident of the

21    county in this state in which the corporation maintains its prin-

22    cipal or registered office for the transaction of business in

23    this state, as indicated by the corporation's articles of

24    incorporation.  Service on a corporation may be made on the pres-

25    ident, secretary, treasurer, or resident agent of the corpora-

26    tion, or by leaving the notice at the principal or registered

27    office of the corporation with a person in charge of the office.



   03098'97 *
                                  93

 1    If the sheriff of the county in which the principal or registered

 2    office of the corporation is located indicates on the return that

 3    upon careful inquiry the sheriff was unable to find the office or

 4    a president, secretary, treasurer, or resident agent of the cor-

 5    poration in that county, service of the notice may be made on the

 6    corporation by publication as set forth in subsection (5).  This

 7    section applies to a corporation whether or not the corporation's

 8    term of existence has expired.  A foreign corporation doing busi-

 9    ness in this state with a registered agent in this state to

10    accept service of process as required by law is regarded, for the

11    purposes of this act, as a resident of the county in which its

12    registered office is located.  Service on a foreign corporation

13    may be made on the resident agent or by certified mail addressed

14    to the corporation at its home office.

15         (8) Service as prescribed in this section may be made by a

16    sheriff, undersheriff, or deputy sheriff.  The sheriff shall, in

17    the return of service, state the time when the notice was deliv-

18    ered to the sheriff for service, and the return shall be prima

19    facie evidence of the facts stated in the return.

20         Sec. 144.  (1) The  auditor general  STATE TREASURER shall

21    be made a party defendant to all actions or proceedings

22     instituted for the purpose of setting aside any sale or sales

23     for delinquent taxes on lands which have been  BROUGHT TO SET

24    ASIDE A SALE OF PROPERTY sold at THE annual tax  sales  SALE FOR

25    DELINQUENT TAXES LEVIED BEFORE JANUARY 1, 1997, or  for purpose

26     of setting  TO SET aside any  taxes  TAX returned  to him and  AS

27    DELINQUENT for which sale has not been made.  ; in all such cases



   03098'97 *
                                  94

 1    a  A copy of the petition shall be served upon the  auditor

 2     general  STATE TREASURER, the prosecuting attorney of the county

 3    IN WHICH THE PROPERTY IS LOCATED, and the  city, village,

 4     township  LOCAL TAX COLLECTING UNIT and school district  , for

 5     the taxes of which such land was sold or returned delinquent at

 6     the time of commencing the action, which said service shall be in

 7     lieu of the service of other process  IN WHICH THE PROPERTY IS

 8    LOCATED.

 9         (2)  Hearing upon such  A HEARING ON THE petition shall not

10    be held until  such  service  has been  OF THE PETITION IS made

11    and  due  proof  thereof  OF SERVICE IS filed.

12         (3) Upon  so  being made a party,  it shall be the duty of

13     the auditor general, whenever he shall, in his discretion deem

14     the same to be expedient, to the end that the state of Michigan

15     may be fully protected, to cause  THE STATE TREASURER MAY BE REP-

16    RESENTED BY the attorney general  to represent him  in  such  THE

17    proceedings.

18         (4) In any suit or  proceedings  PROCEEDING instituted  for

19     the purpose in  UNDER this section,  mentioned,  no costs shall

20    be taxed against any party.  to the action. 

21         Sec. 156.  (1)  If any person, copartnership, company or

22     corporation shall cut any  A PERSON SHALL NOT CUT standing timber

23    growing  upon any lands  ON PROPERTY in this state upon which the

24    taxes remain unpaid  ,  after the  same  TAXES have become due

25    and have been returned to the county treasurer  ,  and before

26     said lands are  THE PROPERTY IS sold for  the nonpayment of 

27    DELINQUENT taxes LEVIED BEFORE JANUARY 1, 1995, OR FORFEITED FOR



   03098'97 *
                                  95

 1    DELINQUENT TAXES LEVIED AFTER DECEMBER 31, 1994, or  if any

 2     person, copartnership, company or corporation shall remove any 

 3    REMOVE timber, wood, logs, sand, gravel, or minerals or tear down

 4    or remove any buildings or fixtures  therefrom,  from  any such

 5     lands  THAT PROPERTY within the time  above mentioned, it shall

 6     be the duty of  SET FORTH IN THIS SECTION.

 7         (2) IF A PERSON ACTS IN VIOLATION OF SUBSECTION (1), the

 8    county treasurer of the county  where such lands are  IN WHICH

 9    THAT PROPERTY IS situated  to  SHALL issue a warrant  under his

10     hand and seal  in the name of the people of the state of

11    Michigan, directed to the sheriff of the county in which  such

12     lands are  THAT PROPERTY IS situated  , giving therein a descrip-

13     tion of such lands,  DESCRIBING THE PROPERTY AND the amount of

14     such  THE taxes due,  and remaining unpaid,  with interest and

15    charges  thereon,  as provided by law, AND commanding  such  THE

16    sheriff  forthwith  to seize  such  THE timber, logs, wood, sand,

17    gravel, minerals,  or  buildings, or fixtures,  therefrom,  or,

18     in case such  IF THE buildings have been torn down, the lumber

19    and other building  material of the same  MATERIALS, including

20    fixtures,  therefrom,  wherever  the same may be  found in any

21    county in this state, and to sell  the same  THAT PROPERTY or a

22    sufficient quantity  thereof  OF THAT PROPERTY to satisfy  such 

23    THE taxes, with interest and charges  thereon,  and the cost of

24     such  THE seizure and sale.

25         (3) The sheriff shall receive  such  THE warrant and execute

26    the  same  WARRANT as  therein  directed, as in the case of levy

27    and sale on execution, and make  due  A return  thereof with his



   03098'97 *
                                  96

 1    doings thereon  OF THE EXECUTION to the county treasurer within

 2    30 days after the receipt of the  same  WARRANT, and pay over all

 3     moneys  MONEY collected  thereon  to the county treasurer.  ,

 4     who 

 5         (4) THE COUNTY TREASURER shall apply the amount  so  col-

 6    lected to the payment of taxes on the  lands  PROPERTY described

 7    in  said  THE warrant, together with the interest and charges

 8     thereon,  and the costs of  such  THE seizure and sale.  In

 9     case the moneys  IF THE AMOUNT received from  any such  A sale

10     shall exceed  EXCEEDS the amount necessary to pay all  such 

11    taxes due,  and  payable,  together with interest and charges

12     thereon,  and the costs of  such  THE seizure and sale,  all

13     sums so received, over and above the amount necessary to pay such

14     taxes, together with the interest and charges thereon and the

15     costs of such seizure and sale,  THE EXCESS AMOUNT shall be held

16    by the county treasurer subject to the order of the person  ,

17     copartnership, company or corporation owning said lands  THAT

18    OWNS THE PROPERTY.

19         Sec. 157.  (1)  When any person, copartnership, company or

20     corporation shall neglect or refuse to pay any  IF A PERSON DOES

21    NOT PAY A tax assessed on  the lands of such person, copartner-

22     ship, company or corporation after such taxes shall have  THAT

23    PERSON'S PROPERTY AFTER THE TAX HAS become due and  have  HAS

24    been returned to the county treasurer, and before  said lands

25     are  THE PROPERTY IS sold for  the nonpayment of  DELINQUENT

26    taxes LEVIED BEFORE JANUARY 1, 1995, OR FORFEITED FOR DELINQUENT

27    TAXES LEVIED AFTER DECEMBER 31, 1994, the county treasurer shall



   03098'97 *
                                  97

 1     make application  APPLY for and  be  IS entitled to an

 2    injunction to restrain waste on  any of such lands upon which 

 3    THAT PROPERTY IF the taxes  shall  remain unpaid, and to prevent

 4    the cutting of any timber standing or growing  thereon or  ON THE

 5    PROPERTY, the removal of any timber, wood, logs, sand, gravel, or

 6    mineral, or the tearing down or removing of any buildings or

 7    fixtures,  therefrom,  whether or not such acts constitute

 8    waste.

 9         (2) Any circuit judge or circuit court commissioner of the

10    county in which  such lands are  THE PROPERTY IS situated may, on

11    application of  such  THE county treasurer,  make  ENTER an order

12    restraining any person  , copartnership, company or corporation 

13    from committing  such  waste on  any such lands  THE PROPERTY by

14     the  cutting  of  any timber standing or growing  thereon or the

15     removal of  ON THE PROPERTY, REMOVING any timber, wood, logs,

16    sand, gravel, or mineral, or  the  tearing down or  removal of 

17    REMOVING any buildings or fixtures.  therefrom. 

18         (3) The right of the county treasurer to a writ of injunc-

19    tion  shall  IS not  be  lost or impaired by  reason of  any

20    failure or neglect on the part of the township treasurer or other

21    collecting officer to collect the  above  unpaid taxes.

22         Enacting section 1.  Sections 70a, 71, 72, 73, 73a, 73b,

23    73c, 86, 92, 102, 103, 124, 127b, 131b, 138, and 141, of the gen-

24    eral property tax act, 1893 PA 206, MCL 211.70a, 211.71, 211.72,

25    211.73, 211.73a, 211.73b, 211.73c, 211.86, 211.92, 211.102,

26    211.103, 211.124, 211.127b, 211.131b, 211.138, and 211.141, are

27    repealed.



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                                  98

 1         Enacting section 2.  Sections 70b, 75, 76, 77, 83, 84, 88,

 2    101, 115, 131c, 140, 140a, 142, 142a, 143, 144, 156, and 157 of

 3    the general property tax act, 1893 PA 206, MCL 211.70b, 211.75,

 4    211.76, 211.77, 211.83, 211.84, 211.88, 211.101, 211.115,

 5    211.131c, 211.140, 211.140a, 211.142, 211.142a, 211.143, 211.144,

 6    211.156, and 211.157, are repealed effective December 31, 2003.

 7         Enacting section 3.  This amendatory act does not take

 8    effect unless all of the following bills of the 89th Legislature

 9    are enacted into law:

10         (a) Senate Bill No. _____ or House Bill No. _____ (request

11    no. 04766'97).

12         (b) Senate Bill No. _____ or House Bill No. _____ (request

13    no. 04767'97).































   03098'97 *          Final page.                          FDD