SENATE BILL NO. 776 October 30, 1997, Introduced by Senators V. SMITH, O'BRIEN, VAUGHN and PETERS and referred to the Committee on Local, Urban and State Affairs. A bill to amend 1893 PA 206, entitled "The general property tax act," by amending section 107 (MCL 211.107), as amended by 1982 PA 539. THE PEOPLE OF THE STATE OF MICHIGAN ENACT: 1 Sec. 107. (1) The requirements of this act relating to the 2 amount and imposition of interest, penalties,andTHE collec- 3 tion or administration fees,shall beTHE PROCEDURES FOR COL- 4 LECTION OF TAXES, AND THE ENFORCEMENT OF TAX LIENS ARE applicable 5 to all cities and villageswhereIF not inconsistent with their 6 respective charters OR AN ORDINANCE ENACTED PURSUANT TO THEIR 7 RESPECTIVE CHARTERS. Notwithstanding any provision of this act 8 to the contrary, a charter of a city or township may authorize 9 the establishment of procedures requiring protests to the board 10 of review to be first addressed to the assessor or other agency 04728'97 FDD 2 1 of the city or township as a prerequisite for a protest before 2 the board of reviewso long asIF the assessor or other agency 3 to whom a protest is first addressed does not have the authority 4 to deny the petitioner the right to protest before the board of 5 review. 6 (2) For purposes of this act, reference to supervisor, town- 7 ship treasurer, and board of review includes assessing and col- 8 lecting officers,and boards whose duty it is to review an 9 assessment roll. The word township may include city, ward, vil- 10 lage, or,whenIF in relation to property tax collection func- 11 tions, any other local property tax collecting unit. 12 (3) In an incorporated city, the charter of which does not 13 provide for a board of review, the board OF REVIEW shall consist 14 of the supervisors or other officers making the assessment, the 15 city attorney, and additional members to be appointed by the 16 common council, who shall not be aldermen, equaling the number of 17 supervisors or assessing officers. The session of the board of 18 review shall be held at the council room on the same days as des- 19 ignated in this act for the meeting of the township board of 20 review, unless otherwise provided by the charter of the city, and 21 the proceedings SHALL BE conducted in the same manner AS PROVIDED 22 IN THIS ACT. The board OF REVIEW shall elect a chairperson and 23 clerk, who shall certify to the correctness of the several 24 assessment rolls when completed, substantially as the form pre- 25 scribed in sections 29 and 30. The appointed members of the 26 board of review shall take the constitutional oath of office, 04728'97 3 1 which shall be filed in the office of the city recorder or 2 clerk. 3 (4) A CITY OR A TAX LIEN ENTITY MAY PURCHASE ANY TAX LIEN 4 FOR DELINQUENT TAXES, CHARGES, ASSESSMENTS, PENALTIES, INTEREST, 5 OR FEES THAT IS SUBJECT TO COLLECTION BY A COUNTY TREASURER IF 6 THE PROPERTY SUBJECT TO A TAX LIEN BEING COLLECTED BY A COUNTY 7 TREASURER IS ALSO SUBJECT TO A TAX LIEN BEING COLLECTED BY THE 8 CITY OR A TAX LIEN ENTITY. A PURCHASE OF A TAX LIEN UNDER THIS 9 SUBSECTION MAY BE MADE BEFORE OR AFTER TAX SALE BY THE COUNTY. 10 UPON PURCHASE, THE CITY OR THE TAX LIEN ENTITY THAT PURCHASED THE 11 TAX LIEN PURSUANT TO THIS SUBSECTION MAY ENFORCE THE TAX LIEN 12 PURCHASED IN ANY MANNER IN WHICH THE CITY OR THE TAX LIEN ENTITY 13 IS AUTHORIZED TO USE TO ENFORCE A TAX LIEN SUBJECT TO COLLECTION 14 BY THE CITY. AFTER PURCHASE, THE PORTION OF THE TAX LIEN PUR- 15 CHASED PURSUANT TO THIS SUBSECTION THAT REPRESENTS DELINQUENT 16 TAXES, CHARGES, AND ASSESSMENTS IS SUBJECT TO INTEREST AND PENAL- 17 TIES AT THE SAME RATE AS THAT IMPOSED BY THE CITY FOR DELINQUENT 18 TAXES, CHARGES, AND ASSESSMENTS SUBJECT TO COLLECTION BY THE 19 CITY. AS USED IN THIS SUBSECTION, "TAX LIEN ENTITY" MEANS THAT 20 TERM AS DEFINED IN THE MICHIGAN TAX LIEN SALE AND COLLATERALIZED 21 SECURITIES ACT. 04728'97 Final page. FDD