SENATE BILL NO. 778
October 30, 1997, Introduced by Senators V. SMITH, O'BRIEN, VAUGHN and PETERS and referred to the Committee on Local, Urban and State Affairs. A bill to authorize municipalities to collect delinquent property taxes and other delinquent assessments and charges by selling the liens related to delinquent property taxes and other delinquent assessments and charges; to authorize municipalities to establish procedures for collecting delinquent taxes and enforcing tax liens; to authorize the imposition of fees, charges, interest, and penalties upon delinquent property taxes and other delinquent assessments and charges; to authorize munic- ipalities to create certain entities or to utilize certain exist- ing entities to facilitate the sale and purchase of liens related to delinquent property taxes and other delinquent assessments and charges; to authorize municipalities to issue certain obligations secured by liens related to delinquent property taxes and other delinquent assessments and charges; to provide for the issuance of, and terms and conditions for, obligations secured by liens 04496'97 FDD 2 related to delinquent property taxes and other delinquent assessments and charges; and to exempt the property, income, operation bonds, notes, and interest on bonds and notes of cer- tain entities from certain taxes. THE PEOPLE OF THE STATE OF MICHIGAN ENACT: 1 Sec. 1. The legislature finds and declares all of the 2 following: 3 (a) Certain municipalities are owed millions of dollars 4 annually in unpaid property taxes and other assessments and 5 charges. 6 (b) Uncollected property taxes and other assessments and 7 charges adversely impact the municipalities' ability to timely 8 collect the revenues necessary to meet their operating expendi- 9 tures, to provide for the delivery of necessary local government 10 services, and to finance public improvements to foster economic 11 growth and development, amplifying the risk of future property 12 tax and assessment increases and negatively impacting those per- 13 sons who timely remit payment. 14 (c) Limited means exist for municipalities to expedite the 15 collection of delinquent taxes and other assessments and charges 16 and, as a result, delinquent taxes and other assessments and 17 charges often remain unpaid, creating a lien against the affected 18 property. 19 (d) The sale of tax liens for delinquent taxes and other 20 assessments and charges will enable municipalities to expedite 21 the receipt of anticipated revenues and provide a funding source 04496'97 3 1 that will enable municipalities to more effectively carry out 2 their public purposes. 3 (e) This state should exercise its power in the interest of 4 its municipalities to facilitate the sale and purchase of tax 5 liens by authorizing municipalities to utilize existing entities 6 of municipalities, or to authorize municipalities to create an 7 instrumentality, an authority, a trust, or other single purpose 8 entity, having full powers to borrow money and to issue its 9 bonds, notes, certificates of participation, or other obliga- 10 tions, to make funds available to municipalities through the 11 facilities of that instrumentality, authority, trust, or entity 12 by the purchase through that instrumentality, authority, trust, 13 or entity of the delinquent tax liens created and held by munici- 14 palities, and by granting broad powers to that instrumentality, 15 authority, trust, or entity to accomplish and to carry out the 16 policies of this state that are in the public interest of this 17 state and of the taxpayers and residents of this state. 18 Sec. 2. It is the purpose of this act to do all of the 19 following: 20 (a) Empower certain municipalities to sell or securitize 21 delinquent tax liens to enable them to better collect delinquent 22 property taxes and other delinquent assessments and charges. 23 (b) Enhance revenue in certain municipalities. 24 (c) Encourage the return of property to productive uses in 25 certain municipalities. 26 (d) Enhance and revitalize the business, commerce, and 27 neighborhoods within certain municipalities. 04496'97 4 1 Sec. 3. This act shall be known and may be cited as the 2 "Michigan tax lien sale and collateralized securities act". 3 Sec. 4. As used in this act: 4 (a) "Authority" means an authority created under section 5 11. 6 (b) "Incorporating unit" means a municipality described in 7 section 5. 8 (c) "Purchase and sale agreement" means an agreement between 9 a municipality and a tax lien entity or third party pursuant to 10 section 6. 11 (d) "Tax lien" means an interest in or encumbrance on real 12 or personal property, whether or not evidenced by a written 13 instrument, imposed pursuant to law or by judgment, that relates 14 to any of the following: 15 (i) Unpaid ad valorem property taxes levied on real or per- 16 sonal property. 17 (ii) An unpaid special ad valorem levy, special assessment, 18 or user fee or charge. 19 (iii) Any lien imposed by a municipality for unpaid rates 20 and charges for services, including, but not limited to, water, 21 sewer, electricity, and demolition services. 22 (iv) Any other charge imposed on real property by or on 23 behalf of a municipality or collected by a municipality on behalf 24 of any other municipal corporation, including a school district 25 of the municipality, a municipal corporation, or special 26 district. 04496'97 5 1 Tax lien includes all interest, penalties, charges, and 2 surcharges imposed pursuant to law, municipal charter, or an 3 ordinance authorized by municipal charter. 4 (e) "Tax lien collateralized securities" means bonds, notes, 5 or other obligations issued by a municipality or a tax lien 6 entity of the municipality, the repayment of which is secured by 7 tax liens and any other funds, property, or security pledged for 8 repayment. Tax lien collateralized securities include certifi- 9 cates of participation or similar securities evidencing an owner- 10 ship in the tax liens. 11 (f) "Tax lien entity" means 1 or more of the following: 12 (i) An authority, trust, or other single purpose entity cre- 13 ated by a municipality or in which a municipality holds a benefi- 14 cial ownership interest, to purchase tax liens from the munici- 15 pality or to issue tax lien collateralized securities in antici- 16 pation of the collection of tax liens. 17 (ii) An economic development corporation established under 18 the economic development corporations act, 1974 PA 338, MCL 19 125.1601 to 125.1636. 20 Sec. 5. A municipality that is a home rule city under 1909 21 PA 279, MCL 117.1 to 117.38, that collects ad valorem taxes on 22 behalf of a first class school district whose boundaries are 23 coterminous with the boundaries of the home rule city and that 24 does not return delinquent ad valorem taxes to the county trea- 25 surer in the county in which the home rule city is situated may 26 do any of the following: 04496'97 6 1 (a) Make and execute contracts and any other instruments 2 necessary or convenient for the purposes of this act, including a 3 purchase and sale agreement entered into pursuant to section 6. 4 (b) By charter, ordinance, or resolution establish proce- 5 dures for collecting delinquent taxes and enforcing tax liens and 6 establish, revise, charge, and collect fees, charges, interest, 7 and penalties, including, but not limited to, reimbursement of 8 all costs of financing and collection by a municipality or a tax 9 lien entity of the municipality, including attorney's fees and 10 service charges. 11 (c) Establish, create, form, control, or own a beneficial 12 ownership interest in 1 or more trusts or other single purpose 13 entities to facilitate the purchase of tax liens and the issuance 14 of tax lien collateralized securities. 15 (d) Sell or contract to sell, at public or private sale, tax 16 liens, singly, in bulk, or in groups and to enter into advance 17 commitments with a tax lien entity or third party for the sale of 18 tax liens pursuant to section 6 for any portion of the amount 19 owed with respect to the tax liens. 20 (e) Make and execute contracts for professional services to 21 service or collect tax liens sold by the municipality or acquired 22 by a tax lien entity of the municipality or to service tax lien 23 purchase and sale agreements, including, but not limited to, 24 attorneys, financial advisors, accountants, or due diligence 25 providers. 26 (f) Subject to any agreement with the holders or owners of 27 tax lien collateralized securities, modify the time of payment, 04496'97 7 1 interest, penalties, or fees of a tax lien owned by the 2 municipality or a tax lien entity of the municipality, or of any 3 other contract or agreement to which the municipality is a 4 party. 5 (g) Establish terms and provisions for the sale of tax liens 6 by the municipality to a tax lien entity of the municipality or 7 to a third party including, but not limited to, all of the 8 following: 9 (i) The price for tax liens, which may be at par, premium, 10 or discount and payable in cash, noncash consideration, or no 11 consideration. 12 (ii) The classes of property determined by the municipality 13 to be sold to a tax lien entity of the municipality. 14 (iii) The covenants, representations, and warranties to be 15 made by the municipality with respect to the tax liens. 16 (iv) The determination of rights of substitution and removal 17 of tax liens previously sold. 18 (v) The establishment of the sale date. 19 (vi) Subject to the terms of the tax liens purchased, provi- 20 sions regarding redemption or payment prior to the stated redemp- 21 tion date. 22 (vii) Any other matters that the municipality determines to 23 be necessary, desirable, or advisable. 24 (h) Establish terms and provisions for a tax lien purchase 25 and sale agreement, including any terms for payment and any other 26 matters that the municipality determines to be necessary, 27 desirable, or advisable. 04496'97 8 1 (i) Pledge or assign as security on a priority or 2 subordinate basis for any tax lien collateralized securities any 3 tax liens, money, funds, tax lien purchase and sale agreements, 4 assets, or revenue of the municipality or a tax lien entity of 5 the municipality. 6 Sec. 6. (1) A municipality described in section 5 or a tax 7 lien entity of the municipality by resolution of the governing 8 body of the municipality or the tax lien entity of the municipal- 9 ity may enter into 1 or more purchase and sale agreements for the 10 sale of tax liens by the municipality and the purchase of the tax 11 liens by a tax lien entity of the municipality or a third party. 12 A purchase and sale agreement shall, consistent with this act, 13 contain those terms, provisions, and conditions that the munici- 14 pality or a tax lien entity of the municipality considers neces- 15 sary or desirable. A resolution authorizing 1 or more purchase 16 and sale agreements may delegate to the chief financial officer 17 of the municipality the power to enter into purchase and sale 18 agreements and fix the details of any purchase and sale agreement 19 by an appropriate certificate of the authorized chief financial 20 officer. Each sale of tax liens by a municipality pursuant to a 21 purchase and sale agreement is a true sale for all purposes of 22 state law, without recourse to the municipality for uncollectible 23 tax liens. Each purchase and sale agreement shall specify the 24 amount to be made available to the municipality from the sale, 25 which may be more or less than the face amount of the tax liens 26 purchased by a tax lien entity of the municipality or a third 27 party, and any other amounts that may be made available to the 04496'97 9 1 municipality on a contingent basis under the terms of the 2 purchase and sale agreement. A purchase and sale agreement may 3 require a municipality, subject to appropriation by the governing 4 body of the municipality, to provide for the payment of other 5 fees, charges, costs, or other amounts that the municipality 6 determines to be necessary or desirable to facilitate the 7 transaction. 8 (2) A purchase and sale agreement entered into pursuant to 9 subsection (1) shall provide that any obligation of the munici- 10 pality to fund or pay the amounts provided in the purchase and 11 sale agreement is not a debt of the municipality within the mean- 12 ing of any constitutional, statutory, or charter provision and is 13 executory only to the extent of money available, that the munici- 14 pality incurs no liability beyond the money available for that 15 purpose, and that any payment obligation of a municipality, other 16 than the timely payment of any money collected by it and due to 17 the municipality or a tax lien entity of the municipality as a 18 result of the redemption of tax liens that are the subject of the 19 purchase and sale agreement, is subject to appropriation by the 20 governing body of the municipality. 21 (3) A resolution authorizing a purchase and sale agreement 22 may require that the municipality establish reserves from the 23 proceeds of the sale of tax liens, to the extent that a portion 24 of the proceeds represents future general fund receipts necessary 25 for future general fund purposes. A resolution may also estab- 26 lish separate funds for the deposit of portions of the proceeds 27 of the sale of tax liens, which funds may be specifically 04496'97 10 1 designated for certain economic development projects of the 2 municipality or for other lawful purposes, subject to appropria- 3 tion of the governing body of the municipality. 4 Sec. 7. (1) A municipality may agree to any of the follow- 5 ing in a purchase and sale agreement entered into pursuant to 6 section 6: 7 (a) To make all covenants, representations, and warranties 8 with respect to the tax liens sold necessary to effectuate the 9 sale of those tax liens and to facilitate the marketing of tax 10 lien collateralized securities issued by the municipality or a 11 tax lien entity of the municipality. 12 (b) To accept a note or other instrument issued by a tax 13 lien entity of the municipality or a third party evidencing any 14 contingent amounts payable under the terms of the purchase and 15 sale agreement. 16 (2) In connection with the sale or proposed sale of tax 17 liens to a tax lien entity of the municipality, a municipality 18 may pay 1 or more of the following charges: 19 (a) Fixed or annual charges prescribed by the municipality 20 for or with respect to the purchase of tax liens by a tax lien 21 entity of the municipality. 22 (b) All charges or expenses necessary to convert or recon- 23 vert any tax lien into a form required by the municipality in 24 connection with any sale or other disposition of the tax lien. 25 (3) A tax lien entity of a municipality has all of the 26 rights provided by law to the municipality to enforce and collect 27 amounts secured by a tax lien purchased by the tax lien entity 04496'97 11 1 from the municipality. A tax lien held by a tax lien entity of a 2 municipality is a preferred or first claim upon the property in 3 the same manner as if the tax lien were held by the 4 municipality. 5 (4) A municipality or a tax lien entity of a municipality 6 may purchase any tax lien for delinquent taxes, charges, assess- 7 ments, penalties, interest, or fees that is subject to collection 8 by a county treasurer if the property subject to a tax lien being 9 collected by a county treasurer is also subject to a tax lien 10 being collected by the municipality or a tax lien entity of the 11 municipality. A purchase of a tax lien under this subsection may 12 be made before or after tax sale by the county. Upon purchase, 13 the municipality or the tax lien entity of the municipality that 14 purchased the tax lien pursuant to this subsection may enforce 15 the tax lien purchased in any manner in which the municipality or 16 the tax lien entity of the municipality is authorized to use to 17 enforce a tax lien subject to collection by the municipality. 18 After purchase, the portion of the tax lien purchased pursuant to 19 this subsection that represents delinquent taxes, charges, and 20 assessments is subject to interest and penalties at the same rate 21 as that imposed by the municipality for delinquent taxes, 22 charges, and assessments subject to collection by the 23 municipality. 24 Sec. 8. (1) A municipality or a tax lien entity of a munic- 25 ipality may by resolution of its governing body, without a vote 26 of the electors in the municipality, authorize and issue tax lien 04496'97 12 1 collateralized securities in anticipation of the collection on 2 tax liens for any of the following purposes: 3 (a) To purchase tax liens, including tax liens purchased 4 pursuant to section 7(4). 5 (b) To refund outstanding tax lien collateralized securities 6 of the municipality or a tax lien entity of the municipality. 7 (c) Establish reserves to secure tax lien collateralized 8 securities. 9 (d) Payment of capitalized interest, if any. 10 (e) Payment of any of the following: 11 (i) A letter of credit, bond insurance, or other credit and 12 liquidity support facility fees, premiums, reimbursements, and 13 expenses. 14 (ii) Fees and expenses of trustees and paying agents. 15 (iii) Other financing and issuance costs. 16 (iv) All other expenditures of the municipality or a tax 17 lien entity of the municipality incident to and necessary or con- 18 venient to the sale and purchase of tax liens and the issuance of 19 the tax lien collateralized securities. 20 (2) Except as otherwise expressly provided by the municipal- 21 ity, all tax lien collateralized securities issued by the munici- 22 pality or a tax lien entity of the municipality are special 23 limited obligations of the municipality or the tax lien entity of 24 the municipality, payable only from the redemption, payment, or 25 other satisfaction of the tax liens purchased or the liquidation 26 of the related real property, other collateral, or credit 27 enhancement agreements pledged to secure the tax lien 04496'97 13 1 collateralized securities, subject to any agreements pledging any 2 particular money, assets, or revenues of the municipality or a 3 tax lien entity of the municipality. The tax lien collateralized 4 securities may be secured by past, present, and future tax liens 5 as designated by the municipality or the tax lien entity issuing 6 the tax lien collateralized securities. 7 (3) Tax lien collateralized securities shall be authorized 8 without a vote of the electors of the municipality by resolution 9 of the governing body of the municipality or a tax lien entity of 10 the municipality as provided in this act. A resolution authoriz- 11 ing the issuance of tax lien collateralized securities may dele- 12 gate to the chief financial officer of the municipality the power 13 to issue the tax lien collateralized securities and to establish 14 the details of any issue of tax lien collateralized securities by 15 an appropriate certificate of the authorized chief financial 16 officer. 17 (4) A resolution authorizing the issuance of tax lien col- 18 lateralized securities or the certificate of the authorized chief 19 financial officer of the municipality shall establish all of the 20 following: 21 (a) The date or dates of issue. 22 (b) The maturity date or dates. 23 (c) The interest rate or rates, which may be on a fixed or 24 variable rate basis. 25 (d) The denominations. 26 (e) The form and registration privileges. 04496'97 14 1 (f) Manner of execution. 2 (g) Provide that the tax lien collateralized securities are 3 payable in lawful money of the United States at a place or places 4 within or without the state. 5 (h) Terms of redemption prior to maturity. 6 (i) Any other terms provided by the authorizing resolution. 7 (5) Tax lien collateralized securities and related tax lien 8 purchase and sale agreements shall not be required to be reviewed 9 by any state agency, department, or bureau and are not subject to 10 the provisions of the municipal finance act, 1943 PA 202, MCL 11 131.1 to 139.3. 12 (6) A tax lien collateralized security of the municipality 13 or a tax lien entity of the municipality may be sold at public or 14 private sale upon terms and at prices and discounts determined by 15 the municipality or the tax lien entity. The municipality or a 16 tax lien entity of the municipality may pay all expenses, premi- 17 ums, and commissions necessary or advantageous in connection with 18 the issuance and sale of the tax lien collateralized security. 19 (7) Whether or not tax lien collateralized securities are of 20 a form and character as to be negotiable instruments under the 21 terms of the uniform commercial code, 1962 PA 174, MCL 440.1101 22 to 440.11102, tax lien collateralized securities are hereby made 23 negotiable instruments within the meaning of and for all the pur- 24 poses of the uniform commercial code, 1962 PA 174, MCL 440.1101 25 to 440.11102, subject only to the provisions of the tax lien col- 26 lateralized securities for registration. 04496'97 15 1 (8) A resolution authorizing tax lien collateralized 2 securities of the municipality or of a tax lien entity of a 3 municipality may contain the following provisions that may be a 4 part of the contract with the holders of tax lien collateralized 5 securities: 6 (a) Pledging or creating a lien on all or any part of any 7 money or assets of the municipality and a tax lien entity of the 8 municipality or of any money held in trust or by others for the 9 payment of the tax lien collateralized securities. 10 (b) Providing for the custody, collection, securing, invest- 11 ment, and payment of any money of the municipality or a tax lien 12 entity of the municipality. 13 (c) Setting aside reserves or sinking funds and regulating 14 or disposing of reserves or sinking funds. 15 (d) Determining the application of the proceeds of the sale 16 of any issue of securities. 17 (e) Applying limitations on the issuance of additional 18 securities on a parity or subordinate basis, the terms upon which 19 additional securities may be issued and secured, and upon the 20 refunding of outstanding or other securities. 21 (f) The procedure and criteria, if any, by which the terms 22 of any contract with the holders of tax lien collateralized 23 securities may be amended or abrogated. 24 (g) The creation of special funds into which any money of 25 the municipality or a tax lien entity of the municipality may be 26 deposited. 04496'97 16 1 (h) Vesting a trustee with properties, rights, powers, and 2 duties. 3 (i) Defining the acts or omissions to act that constitute a 4 default in the obligations and duties of the municipality or a 5 tax lien entity of the municipality and providing the rights and 6 remedies of the holders of the tax lien collateralized securities 7 in the event of a default. 8 (j) Any other matters that affect the security and protec- 9 tion of the tax lien collateralized securities and the rights of 10 the holders of the tax lien collateralized securities. 11 (9) Any trust indenture or other agreement under which tax 12 lien collateralized securities of the municipality or a tax lien 13 entity of the municipality are authorized to be issued may con- 14 tain provisions for vesting in a trustee the properties, rights, 15 powers, and duties that the municipality considers appropriate. 16 (10) A sale or pledge of tax liens, earnings, revenues, 17 other money, or assets made by the municipality or a tax lien 18 entity of the municipality is valid and binding from the time the 19 sale or pledge is made without any filing, recording, or other 20 requirement of notice. The tax liens, earnings, revenues, other 21 money, or assets pledged and received by the municipality or a 22 tax lien entity of the municipality are immediately subject to 23 the lien of the pledge without physical delivery or further act. 24 The lien of any pledge of tax liens, earnings, revenues, other 25 money, or assets is valid and binding against all parties having 26 claims of any kind in tort, contract, or otherwise against the 27 municipality or a tax lien entity of the municipality whether or 04496'97 17 1 not those parties have notice of the lien of the pledge. A 2 resolution or any other instrument by which a pledge is created 3 is not required to be recorded. 4 (11) Members of the governing body of the municipality or 5 any person executing the tax lien collateralized securities is 6 not personally liable for repayment of the tax lien collateral- 7 ized securities or subject to any personal liability or account- 8 ability arising from the issuance or nonissuance of the tax lien 9 collateralized securities. 10 Sec. 9. Tax lien collateralized securities and other obli- 11 gations of the municipality and a tax lien entity of the munici- 12 pality are not a debt of this state or of any municipality within 13 the meaning of any constitutional, statutory, or charter debt 14 limitation, and neither this state nor any municipality is liable 15 on the tax lien collateralized securities or obligations. Tax 16 lien collateralized securities and other obligations of the 17 municipality and a tax lien entity of the municipality are not 18 payable out of any funds other than those of the municipality or 19 the tax lien entity pledged for payment of the tax liens and the 20 tax lien collateralized securities and other obligations shall 21 state that fact on their face. 22 Sec. 10. Tax lien collateralized securities issued pursuant 23 to this act are exempt from all taxation in this state, except 24 inheritance and transfer taxes. Interest on tax lien collateral- 25 ized securities is exempt from all taxation in this state. 04496'97 18 1 Sec. 11. A municipality described in section 5 may 2 incorporate 1 or more authorities to serve as and to exercise the 3 powers of a tax lien entity under this act. 4 Sec. 12. An authority is incorporated by the adoption of 5 articles of incorporation by the governing body of the incor- 6 porating unit. Articles of incorporation are adopted by the 7 affirmative vote of a majority of the members of the governing 8 body of the incorporating unit. The articles of incorporation 9 shall be executed for and on behalf of the incorporating unit by 10 its mayor and city clerk. The clerk of the incorporating unit 11 shall also affix to the articles of incorporation a certificate 12 in substantially the following form: 13 "The foregoing articles of incorporation were adopted by the 14 __________ of the __________ of __________ County, Michigan, 15 at a meeting duly held on the __________ day of __________, 16 19___. 17 Dated: ____________________, 19___. 18 _________________________ 19 Clerk". 20 Sec. 13. (1) The articles of incorporation shall set forth 21 all of the following: 22 (a) The name of the authority. 23 (b) The name of the unit incorporating the authority. 24 (c) The purpose or purposes for which the authority is 25 created. 04496'97 19 1 (d) The number, terms, and manner of selection of the 2 authority's officers, including the authority's governing body 3 which shall be known as the board of commissioners. 4 (e) The powers and duties of the authority and of the 5 authority's officers. 6 (f) The date upon which the authority shall become 7 effective. 8 (g) The name of the newspaper in which the articles of 9 incorporation shall be published. 10 (h) Any other matters to be incorporated in the articles of 11 incorporation. 12 (2) Members of the governing body of the incorporating unit 13 are not eligible for membership or appointment to an authority. 14 Sec. 14. (1) An authority shall be directed and governed by 15 a board of commissioners of 3 members selected by the chief exec- 16 utive officer of the incorporating unit. A commissioner shall 17 serve for a 4-year term. 18 (2) The chief executive officer of the incorporating unit 19 shall select a commissioner to serve as chairperson of the 20 authority. The commissioners shall designate 1 member as secre- 21 tary and shall adopt bylaws and rules of procedure. 22 (3) The business that the board of commissioners may perform 23 shall be conducted at a public meeting of the board of commis- 24 sioners held in compliance with the open meetings act, 1976 25 PA 267, MCL 15.261 to 15.275. Public notice of the time, date, 26 and place of the meeting shall be given in the manner required by 27 the open meetings act, 1976 PA 267, MCL 15.261 to 15.275. 04496'97 20 1 Sec. 15. Members of the board of commissioners may be paid 2 compensation, per diems, and mileage for attending meetings, as 3 provided by the board of commissioners with the approval of the 4 incorporating unit. 5 Sec. 16. (1) The articles of incorporation of an authority 6 shall be executed in duplicate and delivered to the county clerk, 7 who shall file 1 copy in his or her office and the other copy 8 with the secretary of the authority. The officer designated in 9 the articles of incorporation shall cause a copy of the articles 10 of incorporation to be published once in a newspaper designated 11 in the articles of incorporation and circulating within the 12 incorporating unit, accompanied by a statement that the right 13 exists to question the incorporation of the authority in court as 14 provided in this section. 15 (2) The officer designated in the articles of incorporation 16 shall file 1 copy of the articles of incorporation with the sec- 17 retary of state. Attached to that copy shall be the certificate 18 setting forth that the copy presented is a true and complete copy 19 of the original articles of incorporation and the date and place 20 of the publication. 21 (3) The authority is effective at the time provided in the 22 articles of incorporation. The validity of the incorporation of 23 the authority is conclusively presumed unless questioned in a 24 court of competent jurisdiction within 60 days after the certi- 25 fied copies of the articles of incorporation are filed with the 26 secretary of state. 04496'97 21 1 Sec. 17. (1) An authority is a public body corporate with 2 the power to sue and be sued in any court of this state. An 3 authority has all of the powers necessary to carry out the pur- 4 pose of its incorporation and those incident to its 5 incorporation. The enumeration of any powers in this act does 6 not limit the general powers of the authority. 7 (2) An authority is not authorized to be a debtor under 8 chapter 9 of title 11 of the United States code, 11 U.S.C. 901 to 9 946. 10 Sec. 18. An authority and its incorporating unit may enter 11 into a contract under which the authority may acquire, sell, or 12 otherwise dispose of property contemplated by the terms of this 13 act. The acquisition or sale of any building, lot, or structure, 14 and the necessary site for the property, together with any appur- 15 tenant properties and facilities by an authority or by an incor- 16 porating unit is a benefit to and a legitimate public purpose of 17 the authority and the incorporating unit. 18 Sec. 19. An authority may acquire property by purchase, 19 foreclosure, construction, lease, gift, or devise from a public 20 or private entity and may hold, control, manage, sell, exchange, 21 or lease acquired property. The governing body of an incorporat- 22 ing unit, by a majority vote of its members, may transfer any 23 real property, except cemetery property, owned or taken by the 24 incorporating unit to an authority established under this act. 25 The transfer and use of real property under this section shall be 26 considered a necessary public purpose and for the benefit of the 27 public. 04496'97 22 1 Sec. 20. The articles of incorporation of an authority may 2 be amended if the amendments are adopted by the governing body of 3 the incorporating unit. No amendment shall impair the obligation 4 of any bond or other contract. An amendment shall be adopted, 5 executed, and published and certified copies filed, in the same 6 manner as provided for the original articles of incorporation. 7 Sec. 21. All property owned by an authority is exempt from 8 taxation by this state or any political subdivision of this 9 state. 10 Sec. 22. (1) An authority may contract with its incorporat- 11 ing unit and with third parties to accomplish the objectives of 12 this act. 13 (2) An authority may contract with any person, firm, or cor- 14 poration to service, administer, collect, and foreclose on tax 15 liens and to maintain or sell the foreclosed property. 16 Sec. 23. The powers granted under this act are in addition 17 to those granted by any other statute or charter. 04496'97 Final page. FDD