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 2thelaw to the contrary, ifan appeal is filed withthe state 3 tax commission UNDERTAKES A REVIEW OF AN ASSESSMENT ROLL IN ANY 4 TAX YEAR under section 152,thetaxes shall be apportioned and 5 levied IN THAT TAX YEAR on thevaluationTAXABLE VALUE of the 6 property as fixed by the board of review and equalized under sec- 7 tion 34. The taxesshall beARE due and payable and subject to 8 the same collection fees and interest in the same manner and 9 amount as ifan appeal had not been filedA REVIEW OF THE 10 ASSESSMENT ROLL HAD NOT BEEN UNDERTAKEN. When thevaluation is11 ASSESSMENTS ARE established by the state tax commission,appeals00208'99 FDD 2 1decisionthe tax collecting officer having the tax roll in his 2 OR HER possession shall make the necessary adjustments to the tax 3liabilityROLL FOR SUBSEQUENT TAX YEARS. 4 (2)If additional taxes are due they may be paid to the5collecting officer with the addition of a collection fee of 1% of6the additional tax for a period of 60 days after the taxpayer7receives notification of the increased tax liability. After the860-day period such taxes shall be considered delinquent and com-9mencing March 1 following the year of the levy shall be subject10to the same collection fees and interest charges as other delin-11quent taxes. The notification of increased tax liability shall12be sent to the taxpayer shown in the roll by the collecting offi-13cer by certified mail, return receipt requested, within 5 days14after receiving notification from the tax commission of the valu-15ation established. The notification shall be sent by the state16tax commission to all taxing units involved, to the county trea-17surer 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 decreased22valuation and an overpayment of taxes has been made to the col-23lecting officer, the tax collecting officer having possession of24the tax roll or delinquent tax roll shall make a refund of the25tax overpayment. There shall be added to the tax overpayment26refund a proportionate share of the collection fees paid. The27collection fee rebate shall be computed by multiplying the total00208'99 3 1collection fee paid by a fraction the numerator of which is the2amount of tax refund and the denominator of which is the total3tax paid. The officer making the refund shall charge back such4refund to all taxing units in the same proportion as the origi-5nally collected tax was distributed. The chargeback may be made6prior to or subsequent to the payment of the refund to the tax-7payer in the discretion of the county, city or township8treasurer.00208'99 Final page. FDD