SENATE BILL No. 471

 

 

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.