February 20, 2007, Introduced by Reps. Cheeks, Young, Accavitti, Farrah, Robert Jones, Sak, Kathleen Law, Leland, Gonzales, Johnson and Jackson and referred to the Committee on Intergovernmental, Urban and Regional Affairs.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending sections 1a, 59, 78b, 78c, 78f, 78g, 78i, and 78k (MCL
211.1a, 211.59, 211.78b, 211.78c, 211.78f, 211.78g, 211.78i, and
211.78k), section 59 as amended by 2006 PA 626, sections 78b, 78c,
78f, and 78g as amended by 2003 PA 263, and sections 78i and 78k as
amended by 2006 PA 611.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec.
1a. (1) This act shall be known and may be cited as "The
"the general property tax act".
(2) As used in this act, "qualified county" means a county in
which is located a municipality with a population of 750,000 or
more as determined by the most recent federal decennial census.
Sec. 59. (1) A person may pay the taxes, any 1 of the taxes, a
portion of the taxes specified by resolution of the county board of
commissioners, or if a specification is not made by a resolution of
the county board of commissioners, a portion of the taxes approved
by the county treasurer on a parcel or description of property
returned as delinquent, or on an undivided share of a parcel or
description of property returned as delinquent. For taxes levied on
real property before January 1, 1999 and for taxes levied on
personal property, the amount paid under this subsection shall
include interest computed from the March 1 after the taxes were
assessed at the rate of 1% per month or fraction of a month, except
as provided in section 89, and 4% of the delinquent taxes as a
county property tax administration fee that shall be a minimum of
$1.00 per payment of delinquent taxes, except as provided in
section 89. Payment under this subsection shall be made to the
county treasurer of the county in which the property is forfeited
to a county treasurer pursuant to section 78g. In a qualified
county, payment under this subsection shall be credited against the
most delinquent taxes. The county treasurer and the treasurer for
the local tax collecting unit shall allocate and distribute the
taxes and interest paid proportionately among the county or local
tax collecting unit funds and the property tax administration fee
returned as delinquent under section 44(6) to the treasurer of the
local tax collecting unit who transmitted the taxes returned as
delinquent. For taxes levied before January 1, 1999, on all
descriptions of property with unpaid taxes on the October 1 before
the time prescribed for the sale of a tax lien on the property, an
additional $10.00 shall be charged for expenses, which shall be a
lien on the property. If collected, before January 1, 2006, $5.00
of this expense charge shall be credited to a restricted revenue
fund of this state, to be known as the delinquent property tax
administration fund, and after December 31, 2005 $5.00 of this
expense charge shall be deposited in the land reutilization fund
created in section 78n, to reimburse this state for the cost of
publishing the lists of property and other expenses, and $5.00
shall belong to the general fund of the county to reimburse the
county for the expense incurred in preparing the list of delinquent
property for sale or forfeiture.
(2) For taxes levied before January 1, 1999, the property tax
administration fee paid to the county treasurer shall be credited
to the general fund of the county and the property tax
administration fee paid to the state treasurer shall be credited to
the land reutilization fund created in section 78n. Amounts
credited to the general fund of the county shall be used only for
the purposes specified in subsection (6).
(3) For taxes levied before January 1, 1999, and for taxes
levied after December 31, 1998, a county board of commissioners, by
resolution, may provide all of the following for taxes paid before
May 1 in the first year of delinquency for the homestead property
of a senior citizen, paraplegic, hemiplegic, quadriplegic, eligible
serviceman, eligible veteran, eligible widow, totally and
permanently disabled person, or blind person, as those persons are
defined in chapter 9 of the income tax act of 1967, 1967 PA 281,
MCL 206.501 to 206.532, if a claim is made before February 15 for
the credit provided by chapter 9 of the income tax act of 1967,
1967 PA 281, MCL 206.501 to 206.532, if that claimant presents a
copy of the form filed for that credit to the county treasurer, and
if that claimant has not received the credit before March 1:
(a) Any interest, fee, or penalty in excess of the interest,
fee, or penalty that would have been added if the tax had been paid
before February 15 is waived.
(b) Interest paid under subsection (1) or section 89(1)(a) is
waived unless the interest is pledged to the repayment of
delinquent tax revolving fund notes or payable to the county
delinquent tax revolving fund, in which case the interest shall be
refunded from the general fund of the county.
(c) The county property tax administration fee is waived.
(4) The treasurer of the local tax collecting unit shall
indicate on the delinquent tax roll if a 1% property tax
administration fee was added to taxes collected before February 15.
(5) The fees authorized and collected under this section and
credited to the delinquent property tax administration fund shall
be used by the department of treasury to pay expenses incurred in
the administration of this act.
(6) The county property tax administration fee shall be used
by the county to offset the costs incurred in and ancillary to
collecting delinquent property taxes and for purposes authorized by
sections 87b and 87d.
Sec. 78b. Except as otherwise provided in section 79 for
certified abandoned property, on the June 1 immediately succeeding
the
date that unpaid taxes are returned to the county treasurer for
forfeiture,
foreclosure, and sale under section 60a(1) or (2) or
returned
to the county treasurer as
delinquent under section 78a,
the county treasurer shall send notice of all the following by
first-class mail, address correction requested or, in a qualified
county, by certified mail, return receipt requested, to the person
to whom a tax bill for property returned for delinquent taxes was
last sent or to the person identified as the owner of property
returned for delinquent taxes, to a person entitled to notice of
the return of delinquent taxes under section 78a(4), and to a
person to whom a tax certificate for property returned for
delinquent taxes was issued pursuant to former section 71, as shown
on the current records of the county treasurer:
(a) The date property on which unpaid taxes were returned as
delinquent will be forfeited to the county treasurer for those
unpaid delinquent taxes, interest, penalties, and fees.
(b) A statement that a person who holds a legal interest in
the property may lose that interest as a result of the forfeiture
and subsequent foreclosure proceeding.
(c) A legal description or parcel number of the property and
the street address of the property, if available.
(d) The person or persons to whom the notice is addressed.
(e) The unpaid delinquent taxes, interest, penalties, and fees
due on the property.
(f) A statement that unless those unpaid delinquent taxes,
interest, penalties, and fees are paid on or before the March 31
immediately succeeding the entry in an uncontested case of a
judgment foreclosing the property under section 78k, absolute title
to the property shall vest in the foreclosing governmental unit.
(g) A statement of the person's rights of redemption and
notice that the rights of redemption will expire on the March 31
immediately succeeding the entry in an uncontested case of a
judgment foreclosing the property under section 78k.
Sec. 78c. Except as otherwise provided in section 79 for
certified abandoned property, on the September 1 immediately
succeeding
the date that unpaid taxes are returned to the county
treasurer
for forfeiture, foreclosure, and sale under section
60a(1)
or (2) or returned to the county
treasurer as delinquent
under section 78a, the county treasurer shall send notice of all
the following by first-class mail, address correction requested or,
in a qualified county, by certified mail, return receipt requested,
to the person to whom a tax bill for property returned for
delinquent taxes was last sent or to the person identified as the
owner of property returned for delinquent taxes, to a person
entitled to notice of the return of delinquent taxes under section
78a(4), and to a person to whom a tax certificate for property
returned for delinquent taxes was issued pursuant to former section
71, as shown on the current records of the county treasurer:
(a) The date property on which unpaid taxes were returned as
delinquent will be forfeited to the county treasurer for those
unpaid delinquent taxes, interest, penalties, and fees.
(b) A statement that a person who holds a legal interest in
the property may lose that interest as a result of the forfeiture
and subsequent foreclosure proceeding.
(c) A legal description or parcel number of the property and
the street address of the property, if available.
(d) The person or persons to whom the notice is addressed.
(e) The unpaid delinquent taxes, interest, penalties, and fees
due on the property.
(f) A schedule of the additional fees that will accrue on the
immediately succeeding October 1 pursuant to section 78d if the
unpaid delinquent taxes, interest, penalties, and fees due on the
property are not paid.
(g) A statement that unless those unpaid delinquent taxes,
interest, penalties, and fees are paid on or before the March 31
immediately succeeding the entry in an uncontested case of a
judgment foreclosing the property under section 78k, absolute title
to the property shall vest in the foreclosing governmental unit.
(h) A statement of the person's rights of redemption and
notice that the rights of redemption will expire on the March 31
immediately succeeding the entry in an uncontested case of a
judgment foreclosing the property under section 78k.
Sec. 78f. (1) Except as otherwise provided in section 79 for
certified abandoned property, not later than the February 1
immediately
succeeding the date that unpaid taxes were returned to
the
county treasurer for forfeiture, foreclosure, and sale under
section
60a(1) or (2) or returned to the
county treasurer as
delinquent under section 78a, the county treasurer shall send a
notice by certified mail, return receipt requested, to the person
to whom a tax bill for property returned for delinquent taxes was
last sent and, if different, to the person identified as the owner
of property returned for delinquent taxes as shown on the current
records of the county treasurer and to those persons identified
under section 78e(2). The notice required under this subsection
shall include all of the following:
(a) The date property on which those unpaid taxes were
returned as delinquent will be forfeited to the county treasurer
for the unpaid delinquent taxes, interest, penalties, and fees.
(b) A statement that a person who holds a legal interest in
the property may lose that interest as a result of the forfeiture
and subsequent foreclosure proceeding.
(c) A legal description or parcel number of the property and
the street address of the property, if available.
(d) The person to whom the notice is addressed.
(e) The unpaid delinquent taxes, interest, penalties, and fees
due on the property.
(f) A schedule of the additional interest, penalties, and fees
that will accrue on the immediately succeeding March 1 pursuant to
section 78g if those unpaid delinquent taxes, interest, penalties,
and fees due on the property are not paid.
(g) A statement that unless those unpaid delinquent taxes,
interest, penalties, and fees are paid on or before the March 31
immediately succeeding the entry in an uncontested case of a
judgment foreclosing the property under section 78k, absolute title
to the property shall vest in the foreclosing governmental unit.
(h) A statement of the person's rights of redemption and
notice that the rights of redemption will expire on the March 31
immediately succeeding the entry in an uncontested case of a
judgment foreclosing the property under section 78k.
(2) The notice required under subsection (1) shall also be
mailed to the property by first-class mail or, in a qualified
county, by certified mail, return receipt requested, addressed to
"occupant", if the notice was not sent to the occupant of the
property pursuant to subsection (1).
(3) A county treasurer may insert 1 or more additional notices
in a newspaper published and circulated in the county in which the
property is located, if there is one. If no newspaper is published
in that county, publication may be made in a newspaper published
and circulated in an adjoining county. In a qualified county, the
county treasurer shall insert 1 or more additional notices in the
newspaper with the largest circulation published and circulated in
the qualified county in which the property is located, if there is
one. If no newspaper is published in a qualified county,
publication shall be in the newspaper with the largest circulation
published and circulated in a county adjoining the qualified
county.
(4) The county treasurer may publish the street address, if
available, of property subject to forfeiture under section 78g on
the immediately succeeding March 1 for delinquent taxes or the
street address, if available, of property subject to forfeiture
under section 78g on the immediately succeeding March 1 for
delinquent taxes and the name of the person to whom a tax bill for
property returned for delinquent taxes was last sent and, if
different, the name of the person identified as the owner of the
property returned for delinquent taxes as shown on the current
records of the county treasurer in a newspaper published and
circulated in the county in which the property is located, if there
is one. If no newspaper is published in that county, publication
may be made in a newspaper published and circulated in an adjoining
county. In a qualified county, the county treasurer shall publish
the street address, if available, of property subject to forfeiture
under section 78g on the immediately succeeding March 1 for
delinquent taxes or the street address, if available, of property
subject to forfeiture under section 78g on the immediately
succeeding March 1 for delinquent taxes and the name of the person
to whom a tax bill for property returned for delinquent taxes was
last sent and, if different, the name of the person identified as
the owner of the property returned for delinquent taxes as shown on
the current records of the county treasurer in the newspaper with
the largest circulation published and circulated in the county in
which the property is located, if there is one. If no newspaper is
published in the qualified county, publication shall be made in the
newspaper with the largest circulation published and circulated in
a county adjoining the qualified county.
Sec. 78g. (1) Except as otherwise provided in this subsection,
on March 1 in each tax year, certified abandoned property and
property that is delinquent for taxes, interest, penalties, and
fees for the immediately preceding 12 months or more is forfeited
to the county treasurer for the total amount of those unpaid
delinquent taxes, interest, penalties, and fees. If property is
forfeited to a county treasurer under this subsection, the
foreclosing governmental unit does not have a right to possession
of the property until the April 1 immediately succeeding the entry
of a judgment foreclosing the property under section 78k or in a
contested case until 22 days after the entry of a judgment
foreclosing the property under section 78k. If property is
forfeited to a county treasurer under this subsection, the county
treasurer shall add a $175.00 fee to each parcel of property for
which those delinquent taxes, interest, penalties, and fees remain
unpaid. A county treasurer shall withhold a parcel of property from
forfeiture for any reason determined by the state tax commission.
The procedure for withholding a parcel of property from forfeiture
under this subsection shall be determined by the state tax
commission.
(2) Not more than 45 days after property is forfeited under
subsection (1), the county treasurer shall record with the county
register of deeds a certificate in a form determined by the
department of treasury for each parcel of property forfeited to the
county treasurer, specifying that the property has been forfeited
to the county treasurer and not redeemed and that absolute title to
the property shall vest in the county treasurer on the March 31
immediately succeeding the entry of a judgment foreclosing the
property under section 78k or in a contested case 21 days after the
entry of a judgment foreclosing the property under section 78k. If
a certificate of forfeiture is recorded in error, the county
treasurer shall record with the county register of deeds a
certificate of error in a form prescribed by the department of
treasury. A certificate submitted to the county register of deeds
for recording under this subsection need not be notarized and may
be authenticated by a digital signature of the county treasurer or
by other electronic means. If the county has elected under section
78 to have this state foreclose property under this act forfeited
to the county treasurer under this section, the county treasurer
shall immediately transmit to the department of treasury a copy of
each certificate recorded under this subsection. The county
treasurer shall upon collection transmit to the department of
treasury within 30 days the fee added to each parcel under
subsection (1), which may be paid from the county's delinquent tax
revolving fund and shall be deposited in the land reutilization
fund created under section 78n.
(3) Property forfeited to the county treasurer under
subsection (1) may be redeemed at any time on or before the March
31 immediately succeeding the entry of a judgment foreclosing the
property under section 78k or in a contested case within 21 days of
the entry of a judgment foreclosing the property under section 78k,
upon payment to the county treasurer of all of the following:
(a) The total amount of unpaid delinquent taxes, interest,
penalties, and fees for which the property was forfeited.
(b)
In addition to the interest calculated under sections
60a(1)
or (2) and section 78a(3), additional interest computed at a
noncompounded rate of 1/2% per month or fraction of a month on the
taxes that were originally returned as delinquent, computed from
the March 1 preceding the forfeiture.
(c) All recording fees and all fees for service of process or
notice.
(4) If property is redeemed by a person with a legal interest
as provided under subsection (3), any unpaid taxes not returned as
delinquent to the county treasurer under section 78a are not
extinguished.
(5) If property is redeemed by a person with a legal interest
as provided under subsection (3), the person redeeming does not
acquire a title or interest in the property greater than that
person would have had if the property had not been forfeited to the
county treasurer, but the person redeeming, other than the owner,
is entitled to a lien for the amount paid to redeem the property in
addition to any other lien or interest the person may have, which
shall be recorded within 30 days with the register of deeds by the
person entitled to the lien. The lien acquired shall have the same
priority as the existing lien, title, or interest.
(6) If property is redeemed as provided under subsection (3),
the county treasurer shall issue a redemption certificate in
quadruplicate in a form prescribed by the department of treasury.
One of the quadruplicate certificates shall be delivered to the
person making the redemption payment, 1 shall be filed in the
office of the county treasurer, 1 shall be recorded in the office
of the county register of deeds, and 1 shall be immediately
transmitted to the department of treasury if this state is the
foreclosing governmental unit. The county treasurer shall also make
a note of the redemption certificate in the tax record kept in his
or her office, with the name of the person making the final
redemption payment, the date of the payment, and the amount paid.
If the county treasurer accepts partial redemption payments, the
county treasurer shall include in the tax record kept in his or her
office the name of the person or persons making each partial
redemption payment, the date of each partial redemption payment,
the amount of each partial redemption payment, and the total amount
of all redemption payments. A certificate and the entry of the
certificate in the tax record by the county treasurer is prima
facie evidence of a redemption payment in the courts of this state.
A certificate submitted to the county register of deeds for
recording under this subsection need not be notarized and may be
authenticated by a digital signature of the county treasurer or by
other electronic means. If a redemption certificate is recorded in
error, the county treasurer shall record with the county register
of deeds a certificate of error in a form prescribed by the
department of treasury. A copy of a certificate of error recorded
under this section shall be immediately transmitted to the
department of treasury if this state is the foreclosing
governmental unit. In a qualified county, payment under this
subsection shall be credited against the most delinquent taxes.
(7) If a foreclosing governmental unit has reason to believe
that a property forfeited under this section may be the site of
environmental contamination, the foreclosing governmental unit
shall provide the department of environmental quality with any
information in the possession of the foreclosing governmental unit
that suggests the property may be the site of environmental
contamination.
Sec. 78i. (1) Not later than May 1 immediately succeeding the
forfeiture of property to the county treasurer under section 78g,
the foreclosing governmental unit shall initiate a search of
records identified in subsection (6) to identify the owners of a
property interest in the property who are entitled to notice under
this section of the show cause hearing under section 78j and the
foreclosure hearing under section 78k. The foreclosing governmental
unit may enter into a contract with 1 or more authorized
representatives to perform a title search or may request from 1 or
more authorized representatives another title search product to
identify the owners of a property interest in the property as
required under this subsection or to perform other functions
required for the collection of delinquent taxes under this act.
(2) After conducting the search of records under subsection
(1), the foreclosing governmental unit or its authorized
representative shall determine the address reasonably calculated to
apprise those owners of a property interest of the show cause
hearing under section 78j and the foreclosure hearing under section
78k and shall send notice of the show cause hearing under section
78j and the foreclosure hearing under section 78k to those owners,
and to a person entitled to notice of the return of delinquent
taxes under section 78a(4), by certified mail, return receipt
requested, not less than 30 days before the show cause hearing. If
after conducting the search of records under subsection (1) the
foreclosing governmental unit is unable to determine an address
reasonably calculated to inform a person with an interest in a
forfeited property, or if the foreclosing governmental unit
discovers a deficiency in notice under subsection (4), the
following shall be considered reasonable steps by the foreclosing
governmental unit or its authorized representative to ascertain the
address of a person entitled to notice under this section or to
ascertain an address necessary to correct the deficiency in notice
under subsection (4):
(a) For an individual, a search of the records of the probate
court for the county in which the property is located.
(b) For an individual, a search of the qualified voter file
established under section 509o of the Michigan election law, 1954
PA 116, MCL 168.509o, which is authorized by this subdivision.
(c) For a partnership, a search of partnership records filed
with the county clerk.
(d) For a business entity other than a partnership, a search
of business entity records filed with the department of labor and
economic growth.
(3) The foreclosing governmental unit or its authorized
representative or authorized agent shall make a personal visit to
each parcel of property forfeited to the county treasurer under
section 78g to ascertain whether or not the property is occupied.
If the property appears to be occupied, the foreclosing
governmental unit or its authorized representative shall do all of
the following:
(a) Attempt to personally serve upon a person occupying the
property notice of the show cause hearing under section 78j and the
foreclosure hearing under section 78k.
(b) If a person occupying the property is personally served,
orally inform the occupant that the property will be foreclosed and
the occupants will be required to vacate unless all forfeited
unpaid delinquent taxes, interest, penalties, and fees are paid, of
the time within which all forfeited unpaid delinquent taxes,
interest, penalties, and fees must be paid, and of agencies or
other resources that may be available to assist the owner to avoid
loss of the property.
(c) If the occupant appears to lack the ability to understand
the advice given, notify the department of human services or
provide the occupant with the names and telephone numbers of the
agencies that may be able to assist the occupant.
(d) If the foreclosing governmental unit or its authorized
representative is not able to personally meet with the occupant or,
for property located in a qualified county, in all instances, the
foreclosing governmental unit or its authorized representative
shall
place post and affix the notice in a conspicuous manner on
the
property and shall also place post
and affix in a conspicuous
manner on the property a notice that explains, in plain English,
that the property will be foreclosed unless forfeited unpaid
delinquent taxes, interest, penalties, and fees are paid, the time
within which forfeited unpaid delinquent taxes, interest,
penalties, and fees must be paid, and the names, addresses, and
telephone numbers of agencies or other resources that may be
available to assist the occupant to avoid loss of the property. In
a qualified county, the notice shall be on 11-inch by 15-inch legal
size, bright, iridescent paper and printed in 24-point bold
lettering. The foreclosing governmental unit shall photograph each
notice posted and affixed on the property. If this state is the
foreclosing governmental unit within a county, the department of
treasury shall perform the personal visit to each parcel of
property under this subsection on behalf of this state.
(4) If the foreclosing governmental unit or its authorized
representative discovers any deficiency in the provision of notice,
the foreclosing governmental unit shall take reasonable steps in
good faith to correct that deficiency not later than 30 days before
the show cause hearing under section 78j, if possible. If it is
determined that within a qualified county there is a deficiency in
the provision of notice to 20% or more of the owners of a property
interest who are entitled to notice under this section, an owner of
a property interest who is entitled to notice under this section,
his or her authorized representative, or his or her attorney may
seek a writ of mandamus under chapter 44 of the revised judicature
act of 1961, 1961 PA 236, MCL 600.4401 to 600.4431, to compel the
foreclosing governmental unit or its authorized representative to
correct that deficiency in notice within the qualified county.
(5) If the foreclosing governmental unit or its authorized
representative is unable to ascertain the address reasonably
calculated to apprise the owners of a property interest entitled to
notice under this section, or is unable to notify the owner of a
property interest under subsection (2), the notice shall be made by
publication. A notice shall be published for 3 successive weeks,
once each week, in a newspaper published and circulated in the
county in which the property is located, if there is one. If no
paper is published in that county, publication shall be made in a
newspaper published and circulated in an adjoining county. This
publication shall be instead of notice under subsection (2). In a
qualified county, in addition to a personal visit and service by
certified mail, return receipt requested, the notice shall also be
made by publication. A notice shall be published for 3 successive
weeks, once each week, in the newspaper with the largest
circulation published and circulated in the qualified county in
which the property is located, if there is one. If no paper is
published in the qualified county in which the property is located,
publication shall be made in the newspaper with the largest
circulation published and circulated in a county adjoining the
qualified county. This publication shall be in addition to the
notice under subsection (2).
(6) The owner of a property interest is entitled to notice
under this section of the show cause hearing under section 78j and
the foreclosure hearing under section 78k if that owner's interest
was identifiable by reference to any of the following sources
before the date that the county treasurer records the certificate
required under section 78g(2):
(a) Land title records in the office of the county register of
deeds.
(b) Tax records in the office of the county treasurer.
(c) Tax records in the office of the local assessor.
(d) Tax records in the office of the local treasurer.
(7) The notice required under subsections (2) and (3) shall
include all of the following:
(a) The date on which the property was forfeited to the county
treasurer.
(b) A statement that the person notified may lose his or her
interest in the property as a result of the foreclosure proceeding
under section 78k.
(c) A legal description or parcel number of the property and
the street address of the property, if available.
(d) The person to whom the notice is addressed.
(e) The total taxes, interest, penalties, and fees due on the
property.
(f) The date and time of the show cause hearing under section
78j.
(g) The date and time of the hearing on the petition for
foreclosure under section 78k, and a statement that unless the
forfeited unpaid delinquent taxes, interest, penalties, and fees
are paid on or before the March 31 immediately succeeding the entry
of a judgment foreclosing the property under section 78k, or in a
contested case within 21 days of the entry of a judgment
foreclosing the property under section 78k, the title to the
property shall vest absolutely in the foreclosing governmental unit
and that all existing interests in oil or gas in that property
shall be extinguished except the following:
(i) The interests of a lessee or an assignee of an interest of
a lessee under an oil or gas lease in effect as to that property or
any part of that property if the lease was recorded in the office
of the register of deeds in the county in which the property is
located before the date of filing the petition for foreclosure
under section 78h.
(ii) Interests preserved as provided in section 1(3) of 1963 PA
42, MCL 554.291.
(h) An explanation of the person's rights of redemption and
notice that the rights of redemption will expire on the March 31
immediately succeeding the entry of a judgment foreclosing the
property under section 78k, or in a contested case 21 days after
the entry of a judgment foreclosing the property under section 78k.
(8) The published notice required under subsection (5) shall
include all of the following:
(a) A legal description or parcel number of each property.
(b) The street address of each property, if available.
(c) The name of any person or entity entitled to notice under
this section who has not been notified under subsection (2) or (3)
or, in a qualified county, the name of any person or entity
entitled to notice under this section.
(d) The date and time of the show cause hearing under section
78j.
(e) The date and time of the hearing on the petition for
foreclosure under section 78k.
(f) A statement that unless all forfeited unpaid delinquent
taxes, interest, penalties, and fees are paid on or before the
March 31 immediately succeeding the entry of a judgment foreclosing
the property under section 78k, or in a contested case within 21
days of the entry of a judgment foreclosing the property under
section 78k, the title to the property shall vest absolutely in the
foreclosing governmental unit and that all existing interests in
oil or gas in that property shall be extinguished except the
following:
(i) The interests of a lessee or an assignee of an interest of
a lessee under an oil or gas lease in effect as to that property or
any part of that property if the lease was recorded in the office
of the register of deeds in the county in which the property is
located before the date of filing the petition for foreclosure
under section 78h.
(ii) Interests preserved as provided in section 1(3) of 1963 PA
42, MCL 554.291.
(g) A statement that a person with an interest in the property
may lose his or her interest in the property as a result of the
foreclosure proceeding under section 78k and that all existing
interests in oil or gas in that property shall be extinguished
except the following:
(i) The interests of a lessee or an assignee of an interest of
a lessee under an oil or gas lease in effect as to that property or
any part of that property if the lease was recorded in the office
of the register of deeds in the county in which the property is
located before the date of filing the petition for foreclosure
under section 78h.
(ii) Interests preserved as provided in section 1(3) of 1963 PA
42, MCL 554.291.
(9) The owner of a property interest who has been properly
served with a notice of the show cause hearing under section 78j
and the foreclosure hearing under section 78k and who failed to
redeem the property as provided under this act shall not assert any
of the following:
(a) That notice was insufficient or inadequate on the grounds
that some other owner of a property interest was not also served.
(b) That the redemption period provided under this act was
extended in any way on the grounds that some other owner of a
property interest was not also served.
(10) The failure of the foreclosing governmental unit to
comply with any provision of this section shall not invalidate any
proceeding under this act if the owner of a property interest or a
person to whom a tax deed was issued is accorded the minimum due
process required under the state constitution of 1963 and the
constitution of the United States.
(11) As used in this section, "authorized representative"
includes all of the following:
(a) A title insurance company or agent licensed to conduct
business in this state.
(b) An attorney licensed to practice law in this state.
(c) A person accredited in land title search procedures by a
nationally recognized organization in the field of land title
searching.
(d) A person with demonstrated experience searching land title
records, as determined by the foreclosing governmental unit.
(12) The provisions of this section relating to notice of the
show cause hearing under section 78j and the foreclosure hearing
under section 78k are exclusive and exhaustive. Other requirements
relating to notice or proof of service under other law, rule, or
legal requirement are not applicable to notice and proof of service
under this section.
Sec. 78k. (1) If a petition for foreclosure is filed under
section 78h, not later than the date of the hearing, the
foreclosing governmental unit shall file with the clerk of the
circuit court proof of service of the notice of the show cause
hearing under section 78j, proof of service of the notice of the
foreclosure hearing under this section, and proof of the personal
visit to the property and publication under section 78i. In a
qualified county, proof of the personal visit to the property shall
include a sworn statement attesting to the personal visit and a
photograph depicting each notice placed on the property.
(2) A person claiming an interest in a parcel of property set
forth in the petition for foreclosure may contest the validity or
correctness of the forfeited unpaid delinquent taxes, interest,
penalties, and fees for 1 or more of the following reasons:
(a) No law authorizes the tax.
(b) The person appointed to decide whether a tax shall be
levied under a law of this state acted without jurisdiction, or did
not impose the tax in question.
(c) The property was exempt from the tax in question, or the
tax was not legally levied.
(d) The tax has been paid within the time limited by law for
payment or redemption.
(e) The tax was assessed fraudulently.
(f) The description of the property used in the assessment was
so indefinite or erroneous that the forfeiture was void.
(3) A person claiming an interest in a parcel of property set
forth in the petition for foreclosure who desires to contest that
petition shall file written objections with the clerk of the
circuit court and serve those objections on the foreclosing
governmental unit prior to the date of the hearing required under
this section.
(4) If the court determines that the owner of property subject
to foreclosure is a minor heir, is incompetent, is without means of
support, or is undergoing a substantial financial hardship, the
court may withhold that property from foreclosure for 1 year or may
enter an order extending the redemption period as the court
determines to be equitable. If the court withholds property from
foreclosure under this subsection, a taxing unit's lien for taxes
due is not prejudiced and that property shall be included in the
immediately succeeding year's tax foreclosure proceeding.
(5) The circuit court shall enter final judgment on a petition
for foreclosure filed under section 78h at any time after the
hearing under this section but not later than the March 30
immediately succeeding the hearing with the judgment effective on
the March 31 immediately succeeding the hearing for uncontested
cases or 10 days after the conclusion of the hearing for contested
cases. All redemption rights to the property expire on the March 31
immediately succeeding the entry of a judgment foreclosing the
property under this section, or in a contested case 21 days after
the entry of a judgment foreclosing the property under this
section. The circuit court's judgment shall specify all of the
following:
(a) The legal description and, if known, the street address of
the property foreclosed and the forfeited unpaid delinquent taxes,
interest, penalties, and fees due on each parcel of property.
(b) That fee simple title to property foreclosed by the
judgment will vest absolutely in the foreclosing governmental unit,
except as otherwise provided in subdivisions (c) and (e), without
any further rights of redemption, if all forfeited delinquent
taxes, interest, penalties, and fees are not paid on or before the
March 31 immediately succeeding the entry of a judgment foreclosing
the property under this section, or in a contested case within 21
days of the entry of a judgment foreclosing the property under this
section.
(c) That all liens against the property, including any lien
for unpaid taxes or special assessments, except future installments
of special assessments and liens recorded by this state or the
foreclosing governmental unit pursuant to the natural resources and
environmental protection act, 1994 PA 451, MCL 324.101 to
324.90106, are extinguished, if all forfeited delinquent taxes,
interest, penalties, and fees are not paid on or before the March
31 immediately succeeding the entry of a judgment foreclosing the
property under this section, or in a contested case within 21 days
of the entry of a judgment foreclosing the property under this
section.
(d) That, except as otherwise provided in subdivisions (c) and
(e), the foreclosing governmental unit has good and marketable fee
simple title to the property, if all forfeited delinquent taxes,
interest, penalties, and fees are not paid on or before the March
31 immediately succeeding the entry of a judgment foreclosing the
property under this section, or in a contested case within 21 days
of the entry of a judgment foreclosing the property under this
section.
(e) That all existing recorded and unrecorded interests in
that property are extinguished, except a visible or recorded
easement or right-of-way, private deed restrictions, interests of a
lessee or an assignee of an interest of a lessee under a recorded
oil or gas lease, interests in oil or gas in that property that are
owned by a person other than the owner of the surface that have
been preserved as provided in section 1(3) of 1963 PA 42, MCL
554.291, or restrictions or other governmental interests imposed
pursuant to the natural resources and environmental protection act,
1994 PA 451, MCL 324.101 to 324.90106, if all forfeited delinquent
taxes, interest, penalties, and fees are not paid on or before the
March 31 immediately succeeding the entry of a judgment foreclosing
the property under this section, or in a contested case within 21
days of the entry of a judgment foreclosing the property under this
section.
(f) A finding that all persons entitled to notice and an
opportunity to be heard have been provided that notice and
opportunity. A person shall be deemed to have been provided notice
and an opportunity to be heard if the foreclosing governmental unit
followed the procedures for provision of notice by mail, for visits
to forfeited property, and for publication under section 78i, or if
1 or more of the following apply:
(i) The person had constructive notice of the hearing under
this section by acquiring an interest in the property after the
date the notice of forfeiture is recorded under section 78g.
(ii) The person appeared at the hearing under this section or
filed written objections with the clerk of the circuit court under
subsection (3) prior to the hearing.
(iii) Prior to the hearing under this section, the person had
actual notice of the hearing.
(g) A judgment entered under this section is a final order
with respect to the property affected by the judgment and except as
provided in subsection (7) shall not be modified, stayed, or held
invalid after the March 31 immediately succeeding the entry of a
judgment foreclosing the property under this section, or for
contested cases 21 days after the entry of a judgment foreclosing
the property under this section.
(6) Except as otherwise provided in subsection (5)(c) and (e),
fee simple title to property set forth in a petition for
foreclosure filed under section 78h on which forfeited delinquent
taxes, interest, penalties, and fees are not paid on or before the
March 31 immediately succeeding the entry of a judgment foreclosing
the property under this section, or in a contested case within 21
days of the entry of a judgment foreclosing the property under this
section, shall vest absolutely in the foreclosing governmental
unit, and the foreclosing governmental unit shall have absolute
title to the property, including all interests in oil or gas in
that property except the interests of a lessee or an assignee of an
interest of a lessee under an oil or gas lease in effect as to that
property or any part of that property if the lease was recorded in
the office of the register of deeds in the county in which the
property is located before the date of filing the petition for
foreclosure under section 78h, and interests preserved as provided
in section 1(3) of 1963 PA 42, MCL 554.291. The foreclosing
governmental unit's title is not subject to any recorded or
unrecorded lien and shall not be stayed or held invalid except as
provided in subsection (7) or (9).
(7) The foreclosing governmental unit or a person claiming to
have a property interest under section 78i in property foreclosed
under this section may appeal the circuit court's order or the
circuit court's judgment foreclosing property to the court of
appeals. An appeal under this subsection is limited to the record
of the proceedings in the circuit court under this section and
shall not be de novo. The circuit court's judgment foreclosing
property shall be stayed until the court of appeals has reversed,
modified, or affirmed that judgment. If an appeal under this
subsection stays the circuit court's judgment foreclosing property,
the circuit court's judgment is stayed only as to the property that
is the subject of that appeal and the circuit court's judgment
foreclosing other property that is not the subject of that appeal
is not stayed. To appeal the circuit court's judgment foreclosing
property, a person appealing the judgment shall pay to the county
treasurer the amount determined to be due to the county treasurer
under the judgment on or before the March 31 immediately succeeding
the entry of a judgment foreclosing the property under this
section, or in a contested case within 21 days of the entry of a
judgment foreclosing the property under this section, together with
a notice of appeal. If the circuit court's judgment foreclosing the
property is affirmed on appeal, the amount determined to be due
shall be refunded to the person who appealed the judgment. If the
circuit court's judgment foreclosing the property is reversed or
modified on appeal, the county treasurer shall refund the amount
determined to be due to the person who appealed the judgment, if
any, and retain the balance in accordance with the order of the
court of appeals.
(8) The foreclosing governmental unit shall record a notice of
judgment for each parcel of foreclosed property in the office of
the register of deeds for the county in which the foreclosed
property is located in a form prescribed by the department of
treasury.
(9) After the entry of a judgment foreclosing the property
under this section, if the property has not been transferred under
section 78m to a person other than the foreclosing governmental
unit, a foreclosing governmental unit may cancel the foreclosure by
recording with the register of deeds for the county in which the
property is located a certificate of error in a form prescribed by
the department of treasury, if the foreclosing governmental unit
discovers any of the following:
(a) The foreclosed property was not subject to taxation on the
date of the assessment of the unpaid taxes for which the property
was foreclosed.
(b) The description of the property used in the assessment of
the unpaid taxes for which the property was foreclosed was so
indefinite or erroneous that the forfeiture of the property was
void.
(c) The taxes for which the property was foreclosed had been
paid to the proper officer within the time provided under this act
for the payment of the taxes or the redemption of the property.
(d) A certificate, including a certificate issued under
section 135, or other written verification authorized by law was
issued by the proper officer within the time provided under this
act for the payment of the taxes for which the property was
foreclosed or for the redemption of the property.
(e) An owner of an interest in the property entitled to notice
under section 78i was not provided notice sufficient to satisfy the
minimum requirements of due process required under the state
constitution of 1963 and the constitution of the United States.
(f) A judgment of foreclosure was entered under this section
in violation of an order issued by a United States bankruptcy
court.
(10) A certificate of error submitted to the county register
of deeds for recording under subsection (9) need not be notarized
and may be authenticated by a digital signature of the foreclosing
governmental unit or by other electronic means.