SB-0453, As Passed House, December 14, 2011

HOUSE SUBSTITUTE FOR

SENATE BILL NO. 453

     A bill to amend 1893 PA 206, entitled

"The general property tax act,"

(MCL 211.1 to 211.155) by adding section 110.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 110. (1) On or before June 30 of each year, a county

treasurer shall prepare and file with the state treasurer a

statement setting forth all rejected taxes, the reasons the taxes

were rejected and by whom, and a description of the property upon

which the taxes were assessed. Upon request, a local tax collecting

unit shall provide to a county treasurer any available information

necessary to complete the statement of rejected taxes. The state

treasurer shall prescribe the form to be used by county treasurers

for preparation of a statement of rejected taxes and may require

that a statement of rejected taxes be submitted in an electronic

format prescribed by the state treasurer.

     (2) If the state treasurer approves a statement of rejected

taxes, the state treasurer shall return a copy of the statement of

rejected taxes to the county treasurer. Taxes contained in a

statement of rejected taxes approved by the state treasurer shall

be canceled by the county treasurer if the taxes were rejected or

charge back by the state treasurer or the county treasurer for any

of the following reasons:

     (a) The property was not subject to taxation at the time the

taxes were assessed.

     (b) The taxes on the property have been paid.

     (c) There had been a double assessment of the taxes on the

property.

     (3) Taxes contained in a statement of rejected taxes approved

by the state treasurer which were not rejected or charged back for

any of the reasons contained in subsection (2) shall be reassessed

by the county treasurer 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 treasurer shall cause

the taxes to be reassessed upon the taxable property of the proper

local tax collecting unit.

     (4) This section applies to taxes imposed under this act after

December 31, 2006. However, if taxes were imposed upon property

owned by, or being acquired pursuant to, an installment purchase

agreement by a public school academy as that term is defined in

section 5 of the revised school code, 1976 PA 451, MCL 380.5, and

the taxes were rejected for any of the reasons contained in

subsection (2), this section applies to taxes imposed under this

act after December 31, 1999.