SENATE BILL NO. 350

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.