SB-1409, As Passed Senate, December 14, 2006
HOUSE SUBSTITUTE FOR
SENATE BILL NO. 1409
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending sections 78i, 78k, and 131e (MCL 211.78i, 211.78k, and
211.131e), as amended by 2003 PA 263; and to repeal acts and parts
of acts.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 78i. (1) Not later than May 1 immediately succeeding the
forfeiture of property to the county treasurer under section 78g,
the foreclosing governmental unit shall initiate a search of
records identified in subsection (6) to identify the owners of a
property interest in the property who are entitled to notice under
this section of the show cause hearing under section 78j and the
foreclosure hearing under section 78k. The foreclosing governmental
unit may enter into a contract with 1 or more authorized
representatives to perform a title search or may request from 1 or
more authorized representatives another title search product to
identify the owners of a property interest in the property as
required under this subsection or to perform other functions
required for the collection of delinquent taxes under this act.
(2) After conducting the search of records under subsection
(1), the foreclosing governmental unit or its authorized
representative shall determine the address reasonably calculated to
apprise those owners of a property interest of the show cause
hearing under section 78j and the foreclosure hearing under section
78k and shall send notice of the show cause hearing under section
78j and the foreclosure hearing under section 78k to those owners,
and to a person entitled to notice of the return of delinquent
taxes
under section 78a(4), and to a person to whom a tax deed for
property
returned for delinquent taxes was issued pursuant to
section
72 as determined by the records of the state treasurer or
county
treasurer as applicable, by certified mail, return receipt
requested, not less than 30 days before the show cause hearing. If
after conducting the search of records under subsection (1) the
foreclosing governmental unit is unable to determine an address
reasonably calculated to inform a person with an interest in a
forfeited property, or if the foreclosing governmental unit
discovers a deficiency in notice under subsection (4), the
following shall be considered reasonable steps by the foreclosing
governmental unit or its authorized representative to ascertain the
address of a person entitled to notice under this section or to
ascertain an address necessary to correct the deficiency in notice
under subsection (4):
(a) For an individual, a search of the records of the probate
court for the county in which the property is located.
(b) For an individual, a search of the qualified voter file
established under section 509o of the Michigan election law, 1954
PA 116, MCL 168.509o, which is authorized by this subdivision.
(c) For a partnership, a search of partnership records filed
with the county clerk.
(d) For a business entity other than a partnership, a search
of business entity records filed with the department of labor and
economic growth.
(3) The foreclosing governmental unit or its authorized
representative or authorized agent shall make a personal visit to
each parcel of property forfeited to the county treasurer under
section 78g to ascertain whether or not the property is occupied.
If the property appears to be occupied, the foreclosing
governmental unit or its authorized representative shall do all of
the following:
(a) Attempt to personally serve upon a person occupying the
property notice of the show cause hearing under section 78j and the
foreclosure hearing under section 78k.
(b) If a person occupying the property is personally served,
orally inform the occupant that the property will be foreclosed and
the occupants will be required to vacate unless all forfeited
unpaid delinquent taxes, interest, penalties, and fees are paid, of
the time within which all forfeited unpaid delinquent taxes,
interest, penalties, and fees must be paid, and of agencies or
other resources that may be available to assist the owner to avoid
loss of the property.
(c) If the occupant appears to lack the ability to understand
the
advice given, notify the family independence agency
department of human services or provide the occupant with the names
and telephone numbers of the agencies that may be able to assist
the occupant.
(d) If the foreclosing governmental unit or its authorized
representative is not able to personally meet with the occupant,
the foreclosing governmental unit or its authorized representative
shall place the notice in a conspicuous manner on the property and
shall also place in a conspicuous manner on the property a notice
that explains, in plain English, that the property will be
foreclosed unless forfeited unpaid delinquent taxes, interest,
penalties, and fees are paid, the time within which forfeited
unpaid delinquent taxes, interest, penalties, and fees must be
paid, and the names, addresses, and telephone numbers of agencies
or other resources that may be available to assist the occupant to
avoid loss of the property. If this state is the foreclosing
governmental
unit within a county, the department of
natural
resources
treasury shall perform the personal visit to each parcel
of property under this subsection on behalf of this state.
(4) If the foreclosing governmental unit or its authorized
representative discovers any deficiency in the provision of notice,
the foreclosing governmental unit shall take reasonable steps in
good faith to correct that deficiency not later than 30 days before
the show cause hearing under section 78j, if possible.
(5) If the foreclosing governmental unit or its authorized
representative is unable to ascertain the address reasonably
calculated to apprise the owners of a property interest entitled to
notice under this section, or is unable to notify the owner of a
property interest under subsection (2), the notice shall be made by
publication. A notice shall be published for 3 successive weeks,
once each week, in a newspaper published and circulated in the
county in which the property is located, if there is one. If no
paper is published in that county, publication shall be made in a
newspaper published and circulated in an adjoining county. This
publication shall be instead of notice under subsection (2).
(6) The owner of a property interest is entitled to notice
under this section of the show cause hearing under section 78j and
the foreclosure hearing under section 78k if that owner's interest
was identifiable by reference to any of the following sources
before the date that the county treasurer records the certificate
required under section 78g(2):
(a) Land title records in the office of the county register of
deeds.
(b) Tax records in the office of the county treasurer.
(c) Tax records in the office of the local assessor.
(d) Tax records in the office of the local treasurer.
(7) The notice required under subsections (2) and (3) shall
include all of the following:
(a) The date on which the property was forfeited to the county
treasurer.
(b) A statement that the person notified may lose his or her
interest in the property as a result of the foreclosure proceeding
under section 78k.
(c) A legal description or parcel number of the property and
the street address of the property, if available.
(d) The person to whom the notice is addressed.
(e) The total taxes, interest, penalties, and fees due on the
property.
(f) The date and time of the show cause hearing under section
78j.
(g) The date and time of the hearing on the petition for
foreclosure under section 78k, and a statement that unless the
forfeited unpaid delinquent taxes, interest, penalties, and fees
are paid on or before the March 31 immediately succeeding the entry
of a judgment foreclosing the property under section 78k, or in a
contested case within 21 days of the entry of a judgment
foreclosing the property under section 78k, the title to the
property shall vest absolutely in the foreclosing governmental unit
and that all existing interests in oil or gas in that property
shall be extinguished except the following:
(i) The interests of a lessee or an assignee of an interest of
a lessee under an oil or gas lease in effect as to that property or
any part of that property if the lease was recorded in the office
of the register of deeds in the county in which the property is
located before the date of filing the petition for foreclosure
under section 78h.
(ii) Interests preserved as provided in section 1(3) of 1963 PA
42, MCL 554.291.
(h) An explanation of the person's rights of redemption and
notice that the rights of redemption will expire on the March 31
immediately succeeding the entry of a judgment foreclosing the
property under section 78k, or in a contested case 21 days after
the entry of a judgment foreclosing the property under section 78k.
(8) The published notice required under subsection (5) shall
include all of the following:
(a) A legal description or parcel number of each property.
(b) The street address of each property, if available.
(c) The name of any person or entity entitled to notice under
this section who has not been notified under subsection (2) or (3).
(d) The date and time of the show cause hearing under section
78j.
(e) The date and time of the hearing on the petition for
foreclosure under section 78k.
(f) A statement that unless all forfeited unpaid delinquent
taxes, interest, penalties, and fees are paid on or before the
March 31 immediately succeeding the entry of a judgment foreclosing
the property under section 78k, or in a contested case within 21
days of the entry of a judgment foreclosing the property under
section 78k, the title to the property shall vest absolutely in the
foreclosing governmental unit and that all existing interests in
oil or gas in that property shall be extinguished except the
following:
(i) The interests of a lessee or an assignee of an interest of
a lessee under an oil or gas lease in effect as to that property or
any part of that property if the lease was recorded in the office
of the register of deeds in the county in which the property is
located before the date of filing the petition for foreclosure
under section 78h.
(ii) Interests preserved as provided in section 1(3) of 1963 PA
42, MCL 554.291.
(g) A statement that a person with an interest in the property
may lose his or her interest in the property as a result of the
foreclosure proceeding under section 78k and that all existing
interests in oil or gas in that property shall be extinguished
except the following:
(i) The interests of a lessee or an assignee of an interest of
a lessee under an oil or gas lease in effect as to that property or
any part of that property if the lease was recorded in the office
of the register of deeds in the county in which the property is
located before the date of filing the petition for foreclosure
under section 78h.
(ii) Interests preserved as provided in section 1(3) of 1963 PA
42, MCL 554.291.
(9) The owner of a property interest who has been properly
served with a notice of the show cause hearing under section 78j
and the foreclosure hearing under section 78k and who failed to
redeem the property as provided under this act shall not assert any
of the following:
(a) That notice was insufficient or inadequate on the grounds
that some other owner of a property interest was not also served.
(b) That the redemption period provided under this act was
extended in any way on the grounds that some other owner of a
property interest was not also served.
(10) The failure of the foreclosing governmental unit to
comply with any provision of this section shall not invalidate any
proceeding under this act if the owner of a property interest or a
person to whom a tax deed was issued is accorded the minimum due
process required under the state constitution of 1963 and the
constitution of the United States.
(11) As used in this section, "authorized representative"
includes all of the following:
(a) A title insurance company or agent licensed to conduct
business in this state.
(b) An attorney licensed to practice law in this state.
(c) A person accredited in land title search procedures by a
nationally recognized organization in the field of land title
searching.
(d) A person with demonstrated experience searching land title
records, as determined by the foreclosing governmental unit.
(12) The provisions of this section relating to notice of the
show cause hearing under section 78j and the foreclosure hearing
under section 78k are exclusive and exhaustive. Other requirements
relating to notice or proof of service under other law, rule, or
legal requirement are not applicable to notice and proof of service
under this section.
Sec. 78k. (1) If a petition for foreclosure is filed under
section 78h, not later than the date of the hearing, the
foreclosing governmental unit shall file with the clerk of the
circuit court proof of service of the notice of the show cause
hearing under section 78j, proof of service of the notice of the
foreclosure hearing under this section, and proof of the personal
visit to the property and publication under section 78i.
(2) A person claiming an interest in a parcel of property set
forth in the petition for foreclosure may contest the validity or
correctness of the forfeited unpaid delinquent taxes, interest,
penalties, and fees for 1 or more of the following reasons:
(a) No law authorizes the tax.
(b) The person appointed to decide whether a tax shall be
levied under a law of this state acted without jurisdiction, or did
not impose the tax in question.
(c) The property was exempt from the tax in question, or the
tax was not legally levied.
(d) The tax has been paid within the time limited by law for
payment or redemption.
(e) The tax was assessed fraudulently.
(f) The description of the property used in the assessment was
so indefinite or erroneous that the forfeiture was void.
(3) A person claiming an interest in a parcel of property set
forth in the petition for foreclosure who desires to contest that
petition shall file written objections with the clerk of the
circuit court and serve those objections on the foreclosing
governmental unit prior to the date of the hearing required under
this section.
(4) If the court determines that the owner of property subject
to foreclosure is a minor heir, is incompetent, is without means of
support, or is undergoing a substantial financial hardship, the
court may withhold that property from foreclosure for 1 year or may
enter an order extending the redemption period as the court
determines to be equitable. If the court withholds property from
foreclosure under this subsection, a taxing unit's lien for taxes
due is not prejudiced and that property shall be included in the
immediately succeeding year's tax foreclosure proceeding.
(5) The circuit court shall enter final judgment on a petition
for foreclosure filed under section 78h at any time after the
hearing under this section but not later than the March 30
immediately succeeding the hearing with the judgment effective on
the March 31 immediately succeeding the hearing for uncontested
cases or 10 days after the conclusion of the hearing for contested
cases. All redemption rights to the property expire on the March 31
immediately succeeding the entry of a judgment foreclosing the
property under this section, or in a contested case 21 days after
the entry of a judgment foreclosing the property under this
section. The circuit court's judgment shall specify all of the
following:
(a) The legal description and, if known, the street address of
the property foreclosed and the forfeited unpaid delinquent taxes,
interest, penalties, and fees due on each parcel of property.
(b) That fee simple title to property foreclosed by the
judgment will vest absolutely in the foreclosing governmental unit,
except as otherwise provided in subdivisions (c) and (e), without
any further rights of redemption, if all forfeited delinquent
taxes, interest, penalties, and fees are not paid on or before the
March 31 immediately succeeding the entry of a judgment foreclosing
the property under this section, or in a contested case within 21
days of the entry of a judgment foreclosing the property under this
section.
(c) That all liens against the property, including any lien
for unpaid taxes or special assessments, except future installments
of special assessments and liens recorded by this state or the
foreclosing governmental unit pursuant to the natural resources and
environmental protection act, 1994 PA 451, MCL 324.101 to
324.90106, are extinguished, if all forfeited delinquent taxes,
interest, penalties, and fees are not paid on or before the March
31 immediately succeeding the entry of a judgment foreclosing the
property under this section, or in a contested case within 21 days
of the entry of a judgment foreclosing the property under this
section.
(d) That, except as otherwise provided in subdivisions (c) and
(e), the foreclosing governmental unit has good and marketable fee
simple title to the property, if all forfeited delinquent taxes,
interest, penalties, and fees are not paid on or before the March
31 immediately succeeding the entry of a judgment foreclosing the
property under this section, or in a contested case within 21 days
of the entry of a judgment foreclosing the property under this
section.
(e) That all existing recorded and unrecorded interests in
that property are extinguished, except a visible or recorded
easement or right-of-way, private deed restrictions, interests of a
lessee or an assignee of an interest of a lessee under a recorded
oil or gas lease, interests in oil or gas in that property that are
owned by a person other than the owner of the surface that have
been preserved as provided in section 1(3) of 1963 PA 42, MCL
554.291, or restrictions or other governmental interests imposed
pursuant to the natural resources and environmental protection act,
1994 PA 451, MCL 324.101 to 324.90106, if all forfeited delinquent
taxes, interest, penalties, and fees are not paid on or before the
March 31 immediately succeeding the entry of a judgment foreclosing
the property under this section, or in a contested case within 21
days of the entry of a judgment foreclosing the property under this
section.
(f) A finding that all persons entitled to notice and an
opportunity to be heard have been provided that notice and
opportunity. A person shall be deemed to have been provided notice
and an opportunity to be heard if the foreclosing governmental unit
followed the procedures for provision of notice by mail, for visits
to forfeited property, and for publication under section 78i, or if
1 or more of the following apply:
(i) The person had constructive notice of the hearing under
this section by acquiring an interest in the property after the
date the notice of forfeiture is recorded under section 78g.
(ii) The person appeared at the hearing under this section or
filed written objections with the clerk of the circuit court under
subsection (3) prior to the hearing.
(iii) Prior to the hearing under this section, the person had
actual notice of the hearing.
(g) A judgment entered under this section is a final order
with respect to the property affected by the judgment and except as
provided in subsection (7) shall not be modified, stayed, or held
invalid after the March 31 immediately succeeding the entry of a
judgment foreclosing the property under this section, or for
contested cases 21 days after the entry of a judgment foreclosing
the property under this section.
(6) Except as otherwise provided in subsection (5)(c) and (e),
fee simple title to property set forth in a petition for
foreclosure filed under section 78h on which forfeited delinquent
taxes, interest, penalties, and fees are not paid on or before the
March 31 immediately succeeding the entry of a judgment foreclosing
the property under this section, or in a contested case within 21
days of the entry of a judgment foreclosing the property under this
section, shall vest absolutely in the foreclosing governmental
unit, and the foreclosing governmental unit shall have absolute
title to the property, including all interests in oil or gas in
that property except the interests of a lessee or an assignee of an
interest of a lessee under an oil or gas lease in effect as to that
property or any part of that property if the lease was recorded in
the office of the register of deeds in the county in which the
property is located before the date of filing the petition for
foreclosure under section 78h, and interests preserved as provided
in section 1(3) of 1963 PA 42, MCL 554.291. The foreclosing
governmental unit's title is not subject to any recorded or
unrecorded lien and shall not be stayed or held invalid except as
provided in subsection (7) or (9).
(7) The foreclosing governmental unit or a person claiming to
have a property interest under section 78i in property foreclosed
under this section may appeal the circuit court's order or the
circuit court's judgment foreclosing property to the court of
appeals. An appeal under this subsection is limited to the record
of the proceedings in the circuit court under this section and
shall not be de novo. The circuit court's judgment foreclosing
property shall be stayed until the court of appeals has reversed,
modified, or affirmed that judgment. If an appeal under this
subsection stays the circuit court's judgment foreclosing property,
the circuit court's judgment is stayed only as to the property that
is the subject of that appeal and the circuit court's judgment
foreclosing other property that is not the subject of that appeal
is not stayed. To appeal the circuit court's judgment foreclosing
property, a person appealing the judgment shall pay to the county
treasurer the amount determined to be due to the county treasurer
under the judgment on or before the March 31 immediately succeeding
the entry of a judgment foreclosing the property under this
section, or in a contested case within 21 days of the entry of a
judgment foreclosing the property under this section, together with
a notice of appeal. If the circuit court's judgment foreclosing the
property is affirmed on appeal, the amount determined to be due
shall be refunded to the person who appealed the judgment. If the
circuit court's judgment foreclosing the property is reversed or
modified on appeal, the county treasurer shall refund the amount
determined to be due to the person who appealed the judgment, if
any, and retain the balance in accordance with the order of the
court of appeals.
(8) The foreclosing governmental unit shall record a notice of
judgment for each parcel of foreclosed property in the office of
the register of deeds for the county in which the foreclosed
property is located in a form prescribed by the department of
treasury.
(9) After the entry of a judgment foreclosing the property
under this section, if the property has not been transferred under
section 78m to a person other than the foreclosing governmental
unit, a foreclosing governmental unit may cancel the foreclosure by
recording with the register of deeds for the county in which the
property is located a certificate of error in a form prescribed by
the department of treasury, if the foreclosing governmental unit
discovers any of the following:
(a) The foreclosed property was not subject to taxation on the
date of the assessment of the unpaid taxes for which the property
was foreclosed.
(b) The description of the property used in the assessment of
the unpaid taxes for which the property was foreclosed was so
indefinite or erroneous that the forfeiture of the property was
void.
(c) The taxes for which the property was foreclosed had been
paid to the proper officer within the time provided under this act
for the payment of the taxes or the redemption of the property.
(d) A certificate, including a certificate issued under
section 135, or other written verification authorized by law was
issued by the proper officer within the time provided under this
act for the payment of the taxes for which the property was
foreclosed or for the redemption of the property.
(e) An owner of an interest in the property entitled to notice
under section 78i was not provided notice sufficient to satisfy the
minimum requirements of due process required under the state
constitution of 1963 and the constitution of the United States.
(f) A judgment of foreclosure was entered under this section
in violation of an order issued by a United States bankruptcy
court.
(10) A certificate of error submitted to the county register
of deeds for recording under subsection (9) need not be notarized
and may be authenticated by a digital signature of the foreclosing
governmental unit or by other electronic means.
Sec. 131e. (1) For all property the title to which vested in
this state under this section after October 25, 1976, the
redemption period on property deeded to the state under former
section 67a shall be extended until the owners of a recorded
property interest in the property have been notified of a hearing
before the department of treasury, a local unit of government, or a
land bank fast track authority. Proof of the notice of a hearing
under this section shall be recorded with the register of deeds in
the county in which the property is located in a form prescribed by
the department of treasury. If a notice is recorded in error, the
department
of treasury, or a local unit of government, or a land
bank fast track authority may correct the error by recording a
certificate of error with the register of deeds. A notice under
this subsection need not be notarized and may be authenticated by
digital signature or other electronic means.
(2) For all property the title to which vested in this state
under this section after October 25, 1976, 1 hearing shall be held
to allow each owner of a recorded property interest the opportunity
to show cause why the tax sale and the deed to the state should be
canceled for any reason specified in section 98. The hearing shall
be held after the expiration of the redemption periods provided in
section 131c. The department of treasury, a local unit of
government, or a land bank fast track authority may hold combined
or separate show cause hearings for different owners of a recorded
property interest.
(3) For tax reverted property that was transferred to a local
unit of government under section 2101 or 2102 of the natural
resources and environmental protection act, 1994 PA 451, MCL
324.2101 and 324.2102, or under former section 461 of 1909 PA 223,
if the local unit of government determines that the owner of a
recorded property interest was not properly served with a notice of
the hearing under this section, the local unit of government or a
land bank fast track authority may conduct a hearing to show cause
why the tax sale and tax deed to the state should be canceled for
any reason specified in section 98. Notice of the hearing shall be
provided to the department of treasury, which may provide evidence
why the tax sale and tax deed to the state should not be set aside.
The local unit of government or a land bank fast track authority
may hold combined or separate show cause hearings for different
owners of a recorded property interest.
(4) For all property the title to which vested in this state
under this section after October 25, 1976, after expiration of the
redemption periods provided in section 131c, on the first Tuesday
in November after title to the property vests in this state, an
owner of a recorded property interest may redeem the property up to
30 days following the date of hearing for that owner of a recorded
property interest provided by this section by payment of the
amounts set forth in subsection (5) and in section 131c(1), plus an
additional penalty of 50% of the tax on which foreclosure was made.
The additional penalty shall be credited to the delinquent property
tax administration fund. A redemption under this section shall
reinstate title as provided in section 131c(4).
(5) For all property the title to which vested in this state
under this section after October 25, 1976, if property redeemed
under this section has been exempt from taxes levied in any year
after the year of foreclosure because a deed to that property was
issued
to the this
state, an amount equal to the sum of
the
following amounts shall be paid, as required by subsection (4),
before redemption of the property:
(a) For taxes and ad valorem special assessments levied before
January 1, 1997, an amount computed by applying the special
assessment and ad valorem property tax rates levied by taxing units
in which the property is located in the years the property was
exempt against the most recently established state equalized
valuation of the property. For taxes and ad valorem special
assessments levied after December 31, 1996, an amount computed by
applying the special assessment and ad valorem property tax rates
levied by taxing units in which the property is located in the
years the property was exempt against the most recently established
taxable value of the property. For purposes of this subsection,
special assessments do not include special assessments or special
assessment installments deferred under former section 67a.
(b) If the levy of an ad valorem special assessment on the
property's taxable value is found to be invalid by a court of
competent jurisdiction, the levy of the ad valorem special
assessment may be levied on the property's state equalized value.
(c) Interest on the delinquent taxes or special assessments to
be computed from the date title vested in this state to the date of
the application to redeem under this section.
(d) Interest and penalties on taxes and special assessments
identified by subdivision (a) that would have been imposed by law
or charter and would have accrued if the property had not been
exempt, computed from the date title vested in the state to the
date of the application to redeem under this section.
(6) For all property the title to which vested in this state
under this section after October 25, 1976, the owner of a recorded
property interest who has been properly served with a notice of a
hearing under this section and who fails to redeem the property as
provided under this section shall not assert any of the following:
(a) That notice was insufficient or inadequate on the grounds
that some other owner of a property interest was not also served.
(b) That the redemption period provided under this section was
extended in any way on the grounds that some other owner of a
property interest was not also served.
(7) For tax reverted property that was transferred to a local
unit of government under section 2101 or 2102 of the natural
resources and environmental protection act, 1994 PA 451, MCL
324.2101 and 324.2102, or under former section 461 of 1909 PA 223,
the local unit of government may initiate an expedited quiet title
and foreclosure action to quiet title to the property in the same
manner as a land bank fast track authority under section 9 of the
land bank fast track act, 2003 PA 258, MCL 124.759. A local unit of
government may initiate an action under this subsection as an
alternative to a hearing by the local unit of government under this
section.
(8) For tax reverted property held by a land bank fast track
authority, in lieu of notice and a hearing under this section, the
land bank fast track authority may initiate an expedited quiet
title and foreclosure action to quiet title to the property under
section 9 of the land bank fast track act, 2003 PA 258, MCL
124.759.
(9) A document, including, but not limited to, proof of notice
of a hearing or a certificate of error, may be recorded with the
register of deeds office in the county in which the property is
located without the payment of a fee by this state, a local unit of
government, or a land bank fast track authority.
(10) (8)
As used in this section: ,
"local
(a) "Land bank fast track authority" means an authority formed
under section 15 or 23 of the land bank fast track act, 2003 PA
258, MCL 124.765 and 124.773.
(b) "Local unit of government" means a county, city, village,
or township and includes a department or agency of the county,
city, village, or township. Local unit of government also includes
an economic development corporation established under the economic
development corporations act, 1974 PA 338, MCL 125.1601 to
125.1636.
Enacting section 1. Sections 78i and 78k of the general
property tax act, 1893 PA 206, MCL 211.78i and 211.78k, as amended
by this amendatory act apply only to property foreclosed by a
judgment of foreclosure entered pursuant to section 78k(5) of the
general property tax act, 1893 PA 206, MCL 211.78k, after the
effective date of this amendatory act.
Enacting section 2. Enacting section 2 of 2005 PA 183 is
repealed.
Enacting section 3. Sections 74, 75, 76, 77, 83, 84, 85, 86,
96, 97, 98, 98a, 98b, 99, 101, 102, 103, 127b, 131, 131a, 131b,
131c, 131d, 138, 140a, 141, 142, 142a, 143, 144, 156, and 157 of
the general property tax act, 1893 PA 206, MCL 211.74, 211.75,
211.76, 211.77, 211.83, 211.84, 211.85, 211.86, 211.96, 211.97,
211.98, 211.98a, 211.98b, 211.99, 211.101, 211.102, 211.103,
211.127b, 211.131, 211.131a, 211.131b, 211.131c, 211.131d, 211.138,
211.140a, 211.141, 211.142, 211.142a, 211.143, 211.144, 211.156,
and 211.157, are repealed.
Enacting section 4. Section 131e of the general property tax
act, 1893 PA 206, MCL 211.131e, as amended by this amendatory act,
is retroactive and is effective for all property the title to which
vested in this state under section 131e of the general property tax
act, 1893 PA 206, MCL 211.131e, after October 25, 1976.
Enacting section 5. This amendatory act is not intended to and
shall not be construed to modify or alter the ruling of the
Michigan supreme court in Smith v Cliffs on the Bay Condominium
Association, docket no. 111587.
Enacting section 6. Section 131e of the general property tax
act, 1893 PA 206, MCL 211.131e, is repealed effective December 31,
2014.