SENATE BILL No. 909

 

 

January 14, 2004, Introduced by Senator McMANUS and referred to the Committee on Finance.

 

 

        

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                 A bill to amend 1893 PA 206, entitled                                             

                                                                                

    "The general property tax act,"                                             

                                                                                

    by amending section 154 (MCL 211.154), as amended by 2000 PA                

                                                                                

    281.                                                                        

                                                                                

                THE PEOPLE OF THE STATE OF MICHIGAN ENACT:                      

                                                                                

1       Sec. 154.  (1) If the state tax commission determines that                  

                                                                                

2   property  liable to taxation  subject to the collection of taxes            

                                                                                

3   under this act, including property subject to taxation under 1974           

                                                                                

4   PA 198, MCL 207.551 to 207.572, 1905 PA 282, MCL 207.1 to 207.21,           

                                                                                

5   1953 PA 189, MCL 211.181 to 211.182, and the commercial                     

                                                                                

6   redevelopment act, 1978 PA 255, MCL 207.651 to 207.668, has been            

                                                                                

7   incorrectly reported or omitted for any previous year, but not to           

                                                                                

8   exceed the current assessment year and 2 years immediately                  

                                                                                

9   preceding the date  of discovery and disclosure  the incorrect              

                                                                                

10  reporting or omission was discovered and disclosed to the state             

                                                                                


                                                                                

1   tax commission,  of the incorrect reporting or omission,  the               

                                                                                

2   state tax commission shall place the corrected assessment value             

                                                                                

3   for the appropriate years on the appropriate assessment roll.               

                                                                                

4   Incorrectly reported or omitted property includes personal                  

                                                                                

5   property for which an assessment is determined by the local tax             

                                                                                

6   collecting unit without a statement having been filed under                 

                                                                                

7   section 19. The state tax commission shall issue an order                   

                                                                                

8   certifying to the treasurer of the local tax collecting unit if             

                                                                                

9   the local tax collecting unit has possession of a tax roll for a            

                                                                                

10  year for which an assessment change is made or the county                   

                                                                                

11  treasurer if the county has possession of a tax roll for a year             

                                                                                

12  for which an assessment change is made the amount of taxes due as           

                                                                                

13  computed by the correct annual rate of taxation for each year               

                                                                                

14  except the current year.  Taxes computed under this section shall           

                                                                                

15  not be spread against the property for a period before the last             

                                                                                

16  change of ownership of the property.                                        

                                                                                

17      (2) If an assessment change made under this section results                 

                                                                                

18  in increased property taxes, the additional taxes shall be                  

                                                                                

19  collected by the treasurer of the local tax collecting unit if              

                                                                                

20  the local tax collecting unit has possession of a tax roll for a            

                                                                                

21  year for which an assessment change is made or by the county                

                                                                                

22  treasurer if the county has possession of a tax roll for a year             

                                                                                

23  for which an assessment change is made.  Not later than 20 days             

                                                                                

24  after receiving the order certifying the amount of taxes due                

                                                                                

25  under subsection (1), the treasurer of the local tax collecting             

                                                                                

26  unit if the local tax collecting unit has possession of a tax               

                                                                                

27  roll for a year for which an assessment change is made or the               


                                                                                

1   county treasurer if the county has possession of a tax roll for a           

                                                                                

2   year for which an assessment change is made shall submit a                  

                                                                                

3   corrected tax bill, itemized by taxing jurisdiction, to each                

                                                                                

4   person identified in the order and to the owner of the property             

                                                                                

5   on which the additional taxes are assessed, if different than a             

                                                                                

6   person named in the order, by first-class mail, address                     

                                                                                

7   correction requested.  Except for real property subject to                  

                                                                                

8   taxation under 1974 PA 198, MCL 207.551 to  207.562  207.572,               

                                                                                

9   1905 PA 282, MCL 207.1 to 207.21, 1953 PA 189, MCL 211.181 to               

                                                                                

10  211.182, and the commercial redevelopment act, 1978 PA 255, MCL             

                                                                                

11  207.651 to 207.668, and for real property only, if the additional           

                                                                                

12  taxes remain unpaid on the March 1 in the year immediately                  

                                                                                

13  succeeding the year in which the state tax commission issued the            

                                                                                

14  order certifying the additional taxes under subsection (1), the             

                                                                                

15  real property on which the additional taxes are due shall be                

                                                                                

16  returned as delinquent to the county treasurer.  Real property              

                                                                                

17  returned for delinquent taxes under this section, and upon which            

                                                                                

18  taxes, interest, penalties, and fees remain unpaid after the                

                                                                                

19  property is returned as delinquent to the county treasurer, is              

                                                                                

20  subject to forfeiture, foreclosure, and sale for the enforcement            

                                                                                

21  and collection of the delinquent taxes as provided in sections 78           

                                                                                

22  to 79a.                                                                     

                                                                                

23      (3) If an assessment change made under this section results                 

                                                                                

24  in a decreased tax liability, a refund of excess tax payments               

                                                                                

25  shall be made by the county treasurer and shall include interest            

                                                                                

26  at the rate of 1% per month or fraction of a month for taxes                

                                                                                

27  levied before January 1, 1997 and interest at the rate provided             


                                                                                

1   under section 37 of the tax tribunal act, 1973 PA 186, MCL                  

                                                                                

2   205.737, for taxes levied after December 31, 1996, from the date            

                                                                                

3   of the payment of the tax to the date of the payment of the                 

                                                                                

4   refund.  The county treasurer shall charge a refund of excess tax           

                                                                                

5   payments under this subsection to the various taxing                        

                                                                                

6   jurisdictions in the same proportion as the taxes levied.                   

                                                                                

7       (4) A person to whom property is assessed under this section                

                                                                                

8   may appeal the state tax commission's order to the Michigan tax             

                                                                                

9   tribunal.