April 28, 2009, Introduced by Senators SANBORN, KAHN, BARCIA and PAPPAGEORGE and referred to the Committee on Finance.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 19 (MCL 211.19), as amended by 2002 PA 267.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 19. (1) A supervisor or other assessing officer, as soon
as possible after entering upon the duties of his or her office or
as required under the provisions of any charter that makes special
provisions for the assessment of property, shall ascertain the
taxable property in his or her assessing district, the person to
whom it should be assessed, and that person's residence.
(2) The supervisor or other assessing officer shall require
any person whom he or she believes has personal property in their
possession to make a statement of all the personal property of that
person whether owned by that person or held for the use of another.
The statement shall be completed and delivered to the supervisor or
assessor on or before February 20 of each year.
(3) If a supervisor, an assessing officer, a county tax or
equalization department provided for in section 34, or the state
tax commission considers it necessary to require from any person a
statement of real property assessable to that person, it shall
notify the person, and that person shall submit the statement.
(4) If a lender sells previously foreclosed real property, the
lender shall submit a statement describing that sale to the
supervisor or assessing officer, county tax or equalization
department, and state tax commission. If a lender does not submit
the statement required under this subsection within 45 days of the
date of the sale, the lender is subject to a penalty of $5.00 per
day for each separate failure beginning after the 45 days have
elapsed, up to a maximum of $200.00. This penalty shall be
collected under 1941 PA 122, MCL 205.1 to 205.31, and shall be
deposited in the general fund of the local tax collecting unit in
which the real property is located.
(5) (4)
A local tax collecting unit may
provide for the
electronic filing of the statement required under subsection (2),
or
(3), or (4).
(6) (5)
A statement under subsection (2), or
(3), or (4) shall
be in a form prescribed by the state tax commission. If a local tax
collecting unit has provided for electronic filing of the statement
under
subsection (4) (5), the filing format shall be prescribed by
the state tax commission. The state tax commission shall not
prescribe more than 1 format for electronically filing a statement
under
subsection (2), or more than 1 format for electronically
filing
a statement under subsection (3), or (4).
(7) (6)
A statement under subsection (2), or
(3), or (4) shall
be signed manually, by facsimile, or electronically. A supervisor
or assessor shall not require that a statement required under
subsection (2) or (3) be filed before February 20 of each year.
(8) (7)
A supervisor or assessor shall not
accept a statement
under
subsection (2), or (3), or (4) as final or
sufficient if that
statement is not in the proper form or does not contain a manual,
facsimile, or electronic signature. A supervisor or assessor shall
preserve a statement that is not in the proper form or is not
signed as in other cases, and that statement may be used to make
the assessment and as evidence in any proceeding regarding the
assessment of the person furnishing that statement.
(9) (8)
An electronic or facsimile
signature shall be accepted
by a local tax collecting unit using a procedure prescribed by the
state tax commission.