Act No. 349

Public Acts of 2002

Approved by the Governor

May 23, 2002

Filed with the Secretary of State

May 23, 2002

EFFECTIVE DATE: May 23, 2002

STATE OF MICHIGAN

91ST LEGISLATURE

REGULAR SESSION OF 2002

Introduced by Rep. Patterson

ENROLLED HOUSE BILL No. 5709

AN ACT to amend 1931 PA 292, entitled "An act to authorize counties to extend the time of payment of certain drain taxes and highway assessments," by amending section 3 (MCL 211.393).

The People of the State of Michigan enact:

Sec. 3. If any part or parts of the drain taxes or highway assessments have become delinquent, and if the county has advanced money for the payment of the bonds by reason of the delinquency, or if refunding bonds have been issued to extend the time of payment of the bonds, the board of commissioners may, by resolution, at any time before the sale of land for the drain taxes or highway assessments only, or, if the lands shall have been bid off to the state at a tax sale for the drain taxes or highway assessments only, at any time before the lands shall have been deeded by the state treasurer, extend the time of payment of the delinquent taxes or assessments and divide the same into any number of installments not exceeding the number of the original installments, and may remit all or any part of the accrued interest and penalties. One of the installments shall be levied and collected on the general tax roll for each year following the last installment of the original drain tax or highway assessment of the same district, and interest thereon at 6 per cent from the date of the extension shall be included each year in the amount of the original or extended installment of the tax or assessment to be collected.

This act is ordered to take immediate effect.

Clerk of the House of Representatives.

Secretary of the Senate.

Approved

Governor.