December 13, 2017, Introduced by Senators ZORN, HERTEL, KNEZEK and PROOS and referred to the Committee on Local Government.
A bill to amend 1956 PA 55, entitled
"An act to authorize the jeopardy assessment of personal property
taxes; to establish the terms, limitations and conditions upon
which the date for payment of personal property taxes may be
accelerated; to provide for the collection of such taxes, and to
establish a lien therefor; and to establish the liability of the
purchaser of personal property for personal property taxes,"
by amending sections 3 and 4 (MCL 211.693 and 211.694).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec.
3. Upon making such Not
later than the next business day
after the date of the jurat of an affidavit under section 2, the
treasurer
shall not later than the next business day after the date
of
the jurat on said affidavit, file record
the same, affidavit or
a
true copy thereof, of the
affidavit with the register of deeds of
the county in which the property was located on the tax day, in the
same
manner as is provided by law in the case of chattel mortgages.
for the filing and recording of financing statements with registers
of deeds under part 5 of article 9 of the uniform commercial code,
1962 PA 174, MCL 440.9501 to 440.9526. The treasurer shall at the
same
time notify the assessed taxpayer so assessed of the filing of
such
affidavit recording by mailing notice thereof to him the
taxpayer
at the address at which the personal
property so taxed is
then
located, or if such the location is unknown, then to the
address
where the same personal
property was located on the tax
day,
to which notice and shall be attached attach a
copy of the
affidavit
filed with the register of deeds: Provided, That to the
notice.
The failure to mail such a notice
shall does not affect the
validity
of the jeopardy tax nor or
impair the lien thereof.imposed
under section 4.
Sec.
4. Upon On the filing recording of such an affidavit
with
the
register of deeds, under
section 3, a personal property tax in
the
amount specified therein shall be in the affidavit is
immediately
due and payable from the taxpayer therein named in the
affidavit
and shall be is a
lien against the property therein
described in the affidavit to the same extent and of the same
character
as the lien provided in by
section 40 of Act No. 206 of
the
Public Acts of 1893, as amended, being section the general
property
tax act, 1893 PA 206, MCL 211.40. of
the Compiled Laws of
1948
. The treasurer shall have has the
same powers and duties in
the
collection of the tax so assessed under this act as in the
collection of personal property taxes regularly assessed under the
general laws of this state.
Enacting section 1. This amendatory act takes effect 90 days
after the date it is enacted into law.