SB-0453, As Passed Senate, December 15, 2011
HOUSE SUBSTITUTE FOR
SENATE BILL NO. 453
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
(MCL 211.1 to 211.155) by adding section 110.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 110. (1) On or before June 30 of each year, a county
treasurer shall prepare and file with the state treasurer a
statement setting forth all rejected taxes, the reasons the taxes
were rejected and by whom, and a description of the property upon
which the taxes were assessed. Upon request, a local tax collecting
unit shall provide to a county treasurer any available information
necessary to complete the statement of rejected taxes. The state
treasurer shall prescribe the form to be used by county treasurers
for preparation of a statement of rejected taxes and may require
that a statement of rejected taxes be submitted in an electronic
format prescribed by the state treasurer.
(2) If the state treasurer approves a statement of rejected
taxes, the state treasurer shall return a copy of the statement of
rejected taxes to the county treasurer. Taxes contained in a
statement of rejected taxes approved by the state treasurer shall
be canceled by the county treasurer if the taxes were rejected or
charge back by the state treasurer or the county treasurer for any
of the following reasons:
(a) The property was not subject to taxation at the time the
taxes were assessed.
(b) The taxes on the property have been paid.
(c) There had been a double assessment of the taxes on the
(3) Taxes contained in a statement of rejected taxes approved
by the state treasurer which were not rejected or charged back for
any of the reasons contained in subsection (2) shall be reassessed
by the county treasurer upon the same property, collected with the
taxes of the current year, and treated in the same manner as taxes
of the current year. Taxes that are rejected or charged back are
not subject to penalties other than the penalties that apply to
taxes assessed in the current year. If the taxes cannot be properly
reassessed upon the same property, the county treasurer shall cause
the taxes to be reassessed upon the taxable property of the proper
local tax collecting unit.
(4) This section applies to taxes imposed under this act after
December 31, 2006. However, if taxes were imposed upon property
owned by, or being acquired pursuant to, an installment purchase
agreement by a public school academy as that term is defined in
section 5 of the revised school code, 1976 PA 451, MCL 380.5, and
the taxes were rejected for any of the reasons contained in
subsection (2), this section applies to taxes imposed under this
act after December 31, 1999.