SB-0453, As Passed Senate, November 30, 2011

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SENATE BILL No. 453

 

 

June 15, 2011, Introduced by Senator JOHNSON and referred to the Committee on Finance.

 

 

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

(MCL 211.1 to 211.155) by adding section 57b.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 57b. (1) On or before June 30 of each year, the county

 

treasurer shall prepare a statement setting forth all rejected

 

taxes, the reasons for the rejection, and a description of the

 

property upon which the taxes were assessed.

 

     (2) After examination, if the rejection is approved, the state

 

treasurer shall submit the rejected taxes, through the county

 

treasurer, to the county board of commissioners at the next annual

 

fall session.

 

     (3) If taxes are rejected or charged back by the state

 

treasurer or the county treasurer, unless the property was not

 

subject to taxation at the time the taxes were assessed, the taxes


 

on the property have been paid, or there had been a double

 

assessment of the taxes on the property, the county board of

 

commissioners shall cause the taxes to be reassessed 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 board of commissioners shall cause the taxes to be

 

reassessed upon the taxable property of the proper local tax

 

collecting unit.