COMPUTERIZED TAX ROLL - H.B. 5860: COMMITTEE SUMMARY


House Bill 5860 (as passed by the House)

Sponsor: Representative Patricia Birkholz

House Committee: Tax Policy

Senate Committee: Finance


Date Completed: 5-21-02


CONTENT


The bill would amend the General Property Tax Act to allow a local tax collecting unit to use a computerized data base system as the tax roll if any of the following applied:


-- The local unit obtained written authorization from the State Tax Commission.

-- The county treasurer obtained written authorization from the State Tax Commission for use of an approved computerized data base system by the county treasurer or local tax collecting units within the county.

-- The State Tax Commission failed to authorize or deny, within 120 days, a written request from a county treasurer or a local tax collecting unit to use a computerized data base system as the tax roll.


Currently, a local tax collecting unit may use a computerized data base as the tax roll only if the local unit obtains written authorization from both the State Tax Commission and the State Treasurer. The bill would replace this provision, as described above.


In addition, the bill would revise language requiring assessors (as a condition of authorization to use a computerized data base system) to maintain printed precollection tax rolls, parcel splits and combinations, and corrections and adjustments to the precollection tax rolls. Currently, printed precollection tax rolls and parcel splits and combinations must be maintained until the expiration of the redemption period following the May tax sale, and printouts of corrections and adjustments must be maintained until the redemption period expires or all pending appeals are resolved, whichever is later. Under the bill, assessors would have to maintain all of these documents until the expiration of the redemption period following the entry of a judgment foreclosing property forfeited for delinquent taxes, or the resolution of all pending appeals, whichever was later.


MCL 211.42a - Legislative Analyst: George Towne


FISCAL IMPACT


The bill would have no fiscal impact on State or local government.


- Fiscal Analyst: David ZinS0102\s5860sa

This analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent.