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