HOUSE BILL No. 4717
May 3, 2001, Introduced by Rep. Gilbert and referred to the Committee on Local Government and Urban Policy. A bill to amend 1893 PA 206, entitled "The general property tax act," by amending section 60 (MCL 211.60), as amended by 1999 PA 123. THE PEOPLE OF THE STATE OF MICHIGAN ENACT: 1 Sec. 60. (1) For taxes levied before January 1, 1999, prop- 2 erty returned for delinquent taxes, and upon which taxes remain 3 unpaid after the property is returned as delinquent under this 4 act is subject to disposition, sale, and redemption for the 5 enforcement and collection of the tax liens, in the method and 6 manner as provided in this section and sections 60a to 77. 7 (2) Except as otherwise provided in this subsection, on the 8 first Tuesday in May in each year, a tax sale for taxes levied 9 before January 1, 1999 shall be held in the counties of this 10 state by the county treasurers of those counties for and in 11 behalf of this state. At the tax sale, property delinquent for 02392'01 FDD 2 1 taxes assessed in the third year preceding the sale or in a prior 2 year shall be sold for the total of the unpaid taxes of those 3 years. Not sooner than April 30, 2000 and April 30, 2001, the 4 county treasurer may cancel the tax sale scheduled to take place 5 on the first Tuesday in May 2000 and the first Tuesday in May 6 2001, respectively, if there are no outstanding bonds or notes 7 issued by a county pursuant to sections 87b to 87e with respect 8 to the delinquent taxes for which the sale is being conducted. 9 FOR TAXES LEVIED BEFORE JANUARY 1, 1999, IF PROPERTY RETURNED FOR 10 DELINQUENT TAXES UNDER THIS ACT IS NOT OFFERED AT A TAX SALE PUR- 11 SUANT TO THIS SECTION ON OR BEFORE MAY 1, 2001, THE PROPERTY IS 12 SUBJECT TO FORFEITURE, FORECLOSURE, AND SALE FOR THE COLLECTION 13 OF DELINQUENT TAXES AS PROVIDED IN SECTIONS 78 TO 79A. 14 (3) Delinquent tax sales shall include $10.00 for expenses, 15 as provided in section 59, a county property tax administration 16 fee of 4%, and interest computed at a rate of 1.25% per month, 17 except as provided in section 89, from the date the taxes origi- 18 nally became delinquent under this act. 19 (4) In the sale of liens on property for delinquent taxes, 20 the people of this state have a valid lien on the property, with 21 rights to enforce the lien as a preferred or first claim on the 22 property. The rights and choses to enforce the lien are the 23 prima facie rights of this state, and shall not be set aside or 24 annulled except in the manner and for the causes specified in 25 this act. 26 (5) ANY OTHER PROVISION OF LAW TO THE CONTRARY 27 NOTWITHSTANDING, A TAX SALE SHALL NOT BE HELD AFTER MAY 1, 2001. 02392'01 Final page.