SB-1007, As Passed Senate, December 18, 2014

HOUSE SUBSTITUTE FOR

SENATE BILL NO. 1007

     A bill to amend 1954 PA 188, entitled

"An act to provide for the making of certain improvements by

townships; to provide for paying for the improvements by the

issuance of bonds; to provide for the levying of taxes; to provide

for assessing the whole or a part of the cost of improvements

against property benefited; and to provide for the issuance of

bonds in anticipation of the collection of special assessments and

for the obligation of the township on the bonds,"

by amending sections 8 and 9a (MCL 41.728 and 41.729a), section 9a

as amended by 1995 PA 139.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 8. (1) All Except as otherwise provided in subsection

(2), all special assessments contained in any special assessment

roll , including any part thereof deferred as to payment, shall,

from the date of confirmation of such that roll, constitute a lien

upon the respective parcels of land property assessed. Such

     (2) If the township board provides that a special assessment

is payable in installments under section 7(1), the amount of any

lien on the parcel of property assessed for that special assessment

is limited to each individual installment and shall not attach to

the property assessed until that individual installment is due as

provided in section 7(2).

     (3) A lien for a special assessment under this act shall be of

the same character and effect as the a lien created for township

taxes and shall include accrued interest and penalties.

     (4) No judgment or decree or any act of the township board

vacating a special assessment shall destroy or impair the a lien of

the township upon the premises property assessed for such the

amount of the assessment as that may be equitably charged against

the same, that property, or as by through a regular mode of

proceeding might may be lawfully assessed thereon.on that property.

     Sec. 9a. (1) An owner of property who by reason of hardship is

unable to contribute to the cost of an assessment for an

improvement authorized in section 2(1)(a), (b), (c), (g), (h), or

(n) may have the assessment deferred by application to the

assessing officer. Upon receipt of evidence of hardship, the

township may defer partial or total payment of the assessment.

     (2) The township board may enact an ordinance to define

hardship and to permit deferred or partial payment of an assessment

pursuant to this section. As a condition of granting the deferred

or partial payment of an assessment, the township board shall

require that any deferred assessment constitute a recorded lien

against the property, subject to section 8(2).

     Enacting section 1. This amendatory act does not take effect

unless House Bill No. 5202 of the 97th Legislature is enacted into

law.