HOUSE BILL No. 5017


     October 19, 1999, Introduced by Reps. Stamas, Rick Johnson, Kuipers, Scranton, Jellema,
Switalski, Birkholz, Gosselin, Richner and Lemmons and referred to the Committee on Tax
Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 154 (MCL 211.154), as amended by 1996 PA

   476.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 154.  (1) If the state tax commission determines that

 2    property liable to taxation, including property subject to taxa-

 3    tion under  Act No. 198 of the Public Acts of 1974, being
             sec-

 4     tions 207.551 to 207.572 of the Michigan Compiled Laws, Act

 5     No. 282 of the Public Acts of 1905, being sections 207.1 to

 6     207.21 of the Michigan Compiled Laws, Act No. 189 of the
                       Public

 7     Acts of 1953, being sections 211.181 to 211.182 of the
                       Michigan

 8     Compiled Laws  1974 PA 198, MCL 207.551 TO 207.572,
                       1905 PA 282,

 9    MCL 207.1 TO 207.21, 1953 PA 189, MCL 211.181 TO 211.182, and the

10    commercial redevelopment act,  Act No. 255 of the Public
             Acts of


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 1    1978, being sections 207.651 to 207.668 of the Michigan
             Compiled

 2     Laws  1978 PA 255, MCL 207.651 TO 207.668, has been
                       incorrectly

 3    reported or omitted for any previous year, but not to exceed the

 4    current assessment year and 2 years immediately preceding the

 5    date of discovery and disclosure to the state tax commission of

 6    the incorrect reporting or omission, the state tax commission

 7    shall place the corrected assessment value for the appropriate

 8    years on the appropriate current assessment roll.  The commission

 9    shall certify to the treasurer who has possession of the appro-

10    priate current tax roll the amount of taxes due as computed by

11    the correct annual rate of taxation for each year except the cur-

12    rent year.  Taxes computed under this section shall not be spread

13    against the property for a period before the last change of

14    ownership of the property.

15         (2) If AN assessment  changes  CHANGE made
             under this sec-

16    tion  result  RESULTS in increased property taxes,
             the additional

17    taxes shall be collected  in the same manner, at the same
             time,

18     and  BY THE TREASURER RESPONSIBLE FOR COLLECTING
                       TAXES LEVIED IN

19    THE YEAR THE ASSESSMENT CHANGE IS MADE, TOGETHER with the same

20    property tax administration fees, penalties, and interest 
             as the

21     current year's taxes  DUE ON THE TAXES LEVIED IN
                       THE YEAR THE

22    ASSESSMENT CHANGE IS MADE WHEN THE STATE TAX COMMISSION MAKES ITS

23    DETERMINATION UNDER SUBSECTION (1).

24         (3) If AN assessment  changes  CHANGE made
             under this sec-

25    tion  result  RESULTS in a decreased tax liability,
             a refund of

26    excess tax payments shall be made by the county treasurer and

27    shall include interest at the rate of 1% per month or fraction of



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 1    a month for taxes levied before January 1, 1997 and interest at

 2    the rate provided under section 37 of the tax tribunal act, 
             Act

 3     No. 186 of the Public Acts of 1973, being section 205.737 of
                       the

 4     Michigan Compiled Laws  1973 PA 186, MCL 205.737,
                       for taxes

 5    levied after December 31, 1996, from the date of the payment of

 6    the tax to the date of the payment of the refund.  A
              THE COUNTY

 7    TREASURER SHALL CHARGE A refund of excess tax payments under this

 8    subsection  shall be charged by the county treasurer
              to the var-

 9    ious taxing jurisdictions in the same proportion as the taxes

10    levied.

11         (4) A person to whom property is assessed under this section

12    may appeal  a determination of  the state tax
              commission 

13    COMMISSION'S DETERMINATION to the Michigan tax tribunal.































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