SENATE BILL NO. 1367


   November 12, 1998, Introduced by Senator SCHUETTE and referred to
        the Committee on Economic Development, International Trade 
        and Regulatory Affairs.



        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

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

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 60.  (1)  Those lands that are  EXCEPT AS
             OTHERWISE

 2    PROVIDED IN SUBSECTION (6), PROPERTY returned  as delinquent
              for

 3    DELINQUENT taxes, and upon which taxes remain unpaid after 
             their

 4     return  THE PROPERTY IS RETURNED AS DELINQUENT
                       under this act or

 5    to the county treasurers of  the  THIS state,
              are  IS subject to

 6     disposition,  sale  , and redemption
              for the enforcement and

 7    collection of the tax liens  , in the method and manner
              as pro-

 8    vided in this act.

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

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

11    treasurers of those counties for and in behalf of  the
              THIS


   06495'98 a                                               FDD
             
                                   2

 1    state.  At the tax sale, lands, other than certified special

 2     residential property,  PROPERTY delinquent for
                       taxes assessed in

 3    the third year preceding the sale or in a prior year or land

 4    identified as certified special residential property under sec-

 5    tion 55a delinquent for taxes assessed in the second year

 6    IMMEDIATELY preceding the sale shall be sold for the total of the

 7    unpaid taxes of those years.

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

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

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

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

12    nally became delinquent  pursuant to  UNDER this
             act.

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

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

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

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

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

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

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

20    fied in this act.

21         (5) IF AUTHORIZED BY THE CHARTER OF THE LOCAL TAX COLLECTING

22    UNIT OR BY AN ORDINANCE ADOPTED BY THE LEGISLATIVE BODY OF A

23    LOCAL TAX COLLECTING UNIT, THE TREASURER OF A LOCAL TAX COLLECT-

24    ING UNIT, OR HIS OR HER AUTHORIZED REPRESENTATIVE, MAY COLLECT

25    DELINQUENT TAXES LEVIED ON PROPERTY LOCATED WITHIN THE LOCAL TAX

26    COLLECTING UNIT IN THE SAME MANNER AS THE COUNTY TREASURER.





   06495'98 a

                                   3

 1         (6) BEGINNING DECEMBER 31, 1998, TAXES RETURNED AS

 2    DELINQUENT THAT ARE LEVIED ON ABANDONED PROPERTY IN THE

 3    IMMEDIATELY PRECEDING YEAR MAY BE COLLECTED UNDER THE MICHIGAN

 4    ABANDONED PROPERTY IDENTIFICATION AND ACCELERATED FORECLOSURE

 5    ACT.  AS USED IN THIS SUBSECTION, "ABANDONED PROPERTY" MEANS THAT

 6    TERM AS DEFINED IN SECTION 2 OF THE MICHIGAN ABANDONED PROPERTY

 7    IDENTIFICATION AND ACCELERATED FORECLOSURE ACT.










































   06495'98 a          Final page.                          FDD