HOUSE BILL No. 4003


     January 13, 1999, Introduced by Rep. Jelinek and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 152a (MCL 211.152a).

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec.  152a.  (1) Notwithstanding any other provision of

 2     the  law to the contrary, if  an appeal is filed with  the state

 3    tax commission UNDERTAKES A REVIEW OF AN ASSESSMENT ROLL IN ANY

 4    TAX YEAR under section 152,  the  taxes shall be apportioned and

 5    levied IN THAT TAX YEAR on the  valuation  TAXABLE VALUE of the

 6    property as fixed by the board of review and equalized under sec-

 7    tion 34.  The taxes  shall be  ARE due and payable and subject to

 8    the same collection fees and interest in the same manner and

 9    amount as if  an appeal had not been filed  A REVIEW OF THE

10    ASSESSMENT ROLL HAD NOT BEEN UNDERTAKEN.  When the  valuation is 

11    ASSESSMENTS ARE established by the state tax commission,  appeals


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 1    decision  the tax collecting officer having the tax roll in his

 2    OR HER possession shall make the necessary adjustments to the tax

 3     liability  ROLL FOR SUBSEQUENT TAX YEARS.

 4         (2)  If additional taxes are due they may be paid to the

 5     collecting officer with the addition of a collection fee of 1% of

 6     the additional tax for a period of 60 days after the taxpayer

 7     receives notification of the increased tax liability.  After the

 8     60-day period such taxes shall be considered delinquent and com-

 9     mencing March 1 following the year of the levy shall be subject

10     to the same collection fees and interest charges as other delin-

11     quent taxes.  The notification of increased tax liability shall

12     be sent to the taxpayer shown in the roll by the collecting offi-

13     cer by certified mail, return receipt requested, within 5 days

14     after receiving notification from the tax commission of the valu-

15     ation established.  The notification shall be sent by the state

16     tax commission to all taxing units involved, to the county trea-

17     surer and the city or township treasurer.  A VALUATION ESTAB-

18    LISHED BY THE STATE TAX COMMISSION UNDER SECTION 152 SHALL NOT

19    INCREASE OR DECREASE A TAXPAYER'S TAX LIABILITY FOR THE TAX YEAR

20    IN WHICH THE VALUATION IS ESTABLISHED OR ANY PRECEDING TAX YEAR.

21          (3) If the tax liability is decreased due to a decreased

22     valuation and an overpayment of taxes has been made to the col-

23     lecting officer, the tax collecting officer having possession of

24     the tax roll or delinquent tax roll shall make a refund of the

25     tax overpayment.  There shall be added to the tax overpayment

26     refund a proportionate share of the collection fees paid.  The

27     collection fee rebate shall be computed by multiplying the total



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 1    collection fee paid by a fraction the numerator of which is the

 2     amount of tax refund and the denominator of which is the total

 3     tax paid.  The officer making the refund shall charge back such

 4     refund to all taxing units in the same proportion as the origi-

 5     nally collected tax was distributed.  The chargeback may be made

 6     prior to or subsequent to the payment of the refund to the tax-

 7     payer in the discretion of the county, city or township

 8     treasurer. 








































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