HOUSE BILL No. 6325


     September 17, 2002, Introduced by Rep. Hummel and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 44a (MCL 211.44a), as added by 1993 PA 313.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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             Sec. 44a.  (1)  Notwithstanding  BEGINNING IN 2003,

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        NOTWITHSTANDING any other statutory or charter provision to the

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        contrary, a TOWNSHIP OR county  in which 1 or more local units of

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        government levies a summer property tax  may by resolution of its

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        governing body determine to impose  in 1995 one quarter of, in

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        1996 one half of and for collections after 1996  all or  one

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        half  A PORTION of its property tax levy as a summer property tax

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        levy.  in those local units of government where a summer tax is

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        being collected by the local tax collecting treasurer.  The

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        resolution by its terms may be applicable until revoked by the

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        governing body of the TOWNSHIP OR county.


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             (2)  Upon adoption of  IF A COUNTY ADOPTS a resolution

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        authorized by subsection (1), the county shall notify by April 15

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        of each year each applicable local tax collecting unit of its

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        determination to impose a summer property tax levy in that year.

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        Before June 30 and in conformance with the procedures prescribed

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        by this act, the taxes being collected shall be spread in terms

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        of millages on the assessment roll, the amount of tax levied

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        shall be assessed in proportion to the  state equalized

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        valuation  TAXABLE VALUE, and a tax roll shall be prepared

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         which  THAT commands the appropriate treasurer to collect on

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        July 1 the taxes indicated as due on the tax roll.  IF AN APPLI-

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        CABLE LOCAL TAX COLLECTING UNIT DOES NOT LEVY A SUMMER PROPERTY

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        TAX, THE COUNTY SHALL REIMBURSE THAT LOCAL TAX COLLECTING UNIT

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        FOR ALL COSTS INCURRED IN COLLECTING THE COUNTY'S SUMMER PROPERTY

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        TAX LEVY.

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             (3) Taxes authorized to be collected shall become a lien

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        against the property on which assessed, and due from the owner of

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        that property on July 1.

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             (4) Taxes shall be collected on or before September 14 and

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        all taxes and interest imposed pursuant to this section unpaid

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        before March 1 shall be returned as delinquent on March 1 and

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        collected pursuant to this act.

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             (5) Interest shall be added to taxes collected after

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        September 14 at that rate imposed by section 59 on delinquent

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        property tax levies  which  THAT became a lien in the same year.

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             (6) All or a portion of the fees or charges, or both,

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        authorized under section 44 may be imposed on taxes paid before



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        March 1 and shall be retained by the treasurer actually

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        performing the collection of the summer property tax levy pursu-

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        ant to this section, regardless of whether all or part of these

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        fees or charges, or both, have been waived by the  township or

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        city  APPLICABLE LOCAL TAX COLLECTING UNIT.

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             (7)  Collections shall be remitted  THE APPLICABLE LOCAL TAX

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        COLLECTING UNITS SHALL REMIT COLLECTIONS to the county for which

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        the taxes were collected pursuant to section 43.

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             (8) To the extent applicable and consistent with the

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        requirements of this section, this act shall apply to proceedings

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        in relation to the assessment, spreading, and collection of taxes

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        pursuant to this section.

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              (9) This section is effective for property tax collections

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        in 1995 and after 1995 if the sales tax is levied at a rate of 4%

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        under the general sales tax act, Act No. 167 of the Public Acts

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        of 1933, being sections 205.51 to 205.78 of the Michigan Compiled

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        Laws.























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