SENATE BILL No. 350
June 4, 2019, Introduced by Senator LASATA and referred to the Committee on Finance.
A bill to amend 1895 PA 3, entitled
"The general law village act,"
by amending section 18 (MCL 69.18), as amended by 1984 PA 179.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 18. (1) Taxes collected by a village shall become a lien
against the property on which assessed on July 1. Taxes collected
on or before September 14 in each year shall be without are not
subject to interest. Taxes collected after September 14 of any year
shall bear interest at the rate imposed by section 59 of Act No.
206 of the Public Acts of 1893, being section 211.59 of the
Michigan Compiled Laws, the general property tax act, 1893 PA 206,
MCL 211.1 to 211.155, on delinquent property tax levies which that
became a lien in the same year. The village taxes which that are
collected by a village shall be are subject to the same fees and
charges the village may impose under section 44 of Act No. 206 of
the Public Acts of 1893, being section 211.44 of the Michigan
Compiled Laws. section 44 of the general property tax act, 1893 PA
206, MCL 211.44. All interest and property tax administration fees
that are imposed prior to before the date these taxes are returned
delinquent and that are attributable to village taxes shall belong
to the village. Interest and, to the extent permitted by section 44
of Act No. 206 of the Public Acts of 1893, section 44 of the
general property tax act, 1893 PA 206, MCL 211.44, fees shall must
be included in the unpaid tax rolls or the delinquent tax rolls
returned to the county treasurer on September 15, or not later than
March 1 if the warrant is extended.
(2) Taxes collected by the village shall must be returned
delinquent to the county treasurer on September 15 unless the
governing body of the village by resolution adopted on or before
June 1 of each year determines that the village taxes shall will be
returned to the county treasurer on the same date that county taxes
are returned delinquent for collection. The resolution must be
adopted on or before June 1 to be effective as to the immediately
succeeding summer tax levy and, subject to this qualification, is
effective as to all subsequent tax levies until revoked by
resolution of the governing body of the village. A revoking
resolution must be adopted on or before June 1 to be effective as
to the immediately succeeding summer tax levy and, subject to this
qualification, is effective as to all subsequent tax levies. A
resolution shall of either kind must be forwarded to the county
treasurer before the July 1 each year. The tax levy to which it
first applies. A village collecting delinquent taxes under this
section shall specify in the village tax bill for each year or a
separate enclosure with the tax bill shall specify where such
delinquent taxes are to be paid.
(3) If the unpaid village taxes are returned to the county
treasurer prior to before March 1 of the year following the levy of
the village taxes, the county treasurer shall add to such those
taxes fees and interest in the same amount as would have been added
if collected by the village treasurer. As of March 1, the
accumulated interest and the fees on such those taxes which that
may be imposed and returned delinquent shall must be added to and
become a part of the village tax subject to the interest and fees
charged by the county treasurer on the delinquent taxes pursuant to
section 59 of Act No. 206 of the Public Acts of 1893.under the
general property tax act, 1893 PA 206, MCL 211.1 to 211.155.
(4) Within 1 week after the expiration of the time limited in
the warrant for the collection of the taxes levied on the roll, or
within 1 week after the time to which the warrant may have been
renewed or extended, if the treasurer has been unable to collect
any of the taxes on the roll on real property, the treasurer shall
return all unpaid taxes on real property to the county treasurer in
the same manner and with like effect as returns by township
treasurers. The taxes returned shall must be collected in the same
manner as other taxes returned to the county treasurer are
collected pursuant to under the general property tax act, Act No.
206 of the Public Acts of 1893, being sections 211.1 to 211.157 of
the Michigan Compiled Laws, 1893 PA 206, MCL 211.1 to 211.155, with
the same rate of interest and fees. All taxes upon on real property
returned as delinquent shall be are and remain a lien on the
property until paid. The county treasurer at the time that he or
she makes the return returns to the department of treasury of
delinquent taxes assessed under the general property tax act, Act
No. 206 of the Public Acts of 1893, 1893 PA 206, MCL 211.1 to
211.155, shall also make a return of all village taxes that were
returned delinquent to his or her office and remaining that remain
unpaid on March 1 of the year in which of the return. is made.