reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69) › Section 211.61a - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.61a Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Compiler's Notes:
The repealed section pertained to notice of annual tax sale of lands for delinquent taxes.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69) › Section 211.61b - Repealed. 1999, Act 123, Eff. Dec. 31, 2003.

211.61b Repealed. 1999, Act 123, Eff. Dec. 31, 2003.
Compiler's Notes:
The repealed section pertained to sending list of delinquent tax lands to local treasurer and assessor.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69) › Section 211.62-211.66 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.62-211.66 Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Compiler's Notes:
The repealed sections pertained to duties of county clerk, circuit judge, and auditor general and publication requirements.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69) › Section 211.67-211.67b - Repealed. 1999, Act 123, Eff. Dec. 31, 1999.

211.67-211.67b Repealed. 1999, Act 123, Eff. Dec. 31, 1999.
Compiler's Notes:
The repealed sections pertained to judgment and form; vesting of title in state; conveyance of lands to state; and land sold for taxes subject to easement, right of way, permit, grant, or dedication.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69) › Section 211.67c - Property Remaining Subject to Lien Recorded Pursuant to MCL 324.20101 to 324.20142.

211.67c Property remaining subject to lien recorded pursuant to MCL 324.20101 to 324.20142.
Sec. 67c.
(1) Notwithstanding any other provision of law to the contrary, all property offered at a tax sale held pursuant to section 60 that is sold or bid off to this state pursuant to section 70 shall remain subject to a lien recorded pursuant to part 201 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.20101 to 324.20142.
(2) In addition to a lien described under subsection (1), property offered at a tax sale held pursuant to section 60 that is bid off to this state pursuant to section 70 shall remain subject to any lien recorded by this state prior to redemption, sale, or transfer of that property by this state.
(3) A lien described under subsection (1) or (2) shall be extinguished on the sale or transfer of the property pursuant to section 131 or section 2101 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.2101.
History:
Add. 1999, Act 123, Eff. Oct. 1, 1999
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69) › Section 211.68, 211.69 - Repealed. 1999, Act 123, Eff. Dec. 31, 1999.

211.68, 211.69 Repealed. 1999, Act 123, Eff. Dec. 31, 1999.
Compiler's Notes:
The repealed sections pertained to unoffered lands and delinquent tax lands of incompetent persons.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-SALE-BY-COUNTY-TREASURER. - Sale by County Treasurer. (211.70...211.73c) › Section 211.70, 211.70a - Repealed. 1999, Act 123, Eff. Dec. 31, 1999.

211.70, 211.70a Repealed. 1999, Act 123, Eff. Dec. 31, 1999.
Compiler's Notes:
The repealed sections pertained to sale of property, payment of bid, and sale of lands for delinquent taxes.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-SALE-BY-COUNTY-TREASURER. - Sale by County Treasurer. (211.70...211.73c) › Section 211.70b - Repealed. 1999, Act 123, Imd. Eff. July 23, 1999.

211.70b Repealed. 1999, Act 123, Imd. Eff. July 23, 1999.
Compiler's Notes:
The repealed section pertained to sale of certified special residential property.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-SALE-BY-COUNTY-TREASURER. - Sale by County Treasurer. (211.70...211.73c) › Section 211.71-211.73c - Repealed. 1999, Act 123, Eff. Dec. 31, 2003.

211.71-211.73c Repealed. 1999, Act 123, Eff. Dec. 31, 2003.
Compiler's Notes:
The repealed sections pertained to tax deed and purchaser's certificate of tax sale of lands.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a) › Section 211.74-211.77 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

211.74-211.77 Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
Compiler's Notes:
The repealed sections pertained to redemption of property following sale, annulment of certificate of redemption or tax deed, set aside of illegal tax, and evidence in action by person claiming land purchased for delinquent taxes.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a) › Section 211.78b - Notice Provisions; June 1.

211.78b Notice provisions; June 1.
Sec. 78b.
Except as otherwise provided in section 79 for certified abandoned property, on or within 60 days before the June 1 immediately succeeding the date that unpaid taxes are 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, 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 under 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.
History:
Add. 1999, Act 123, Eff. Oct. 1, 1999 ;-- Am. 2003, Act 263, Imd. Eff. Jan. 5, 2004 ;-- Am. 2015, Act 202, Imd. Eff. Nov. 24, 2015
Compiler's Notes:
Enacting section 3 of Act 263 of 2003 provides:“Enacting section 3. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith v Cliffs on the Bay Condominium Association, docket no. 111587.”
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a) › Section 211.78c - Notice Provisions; September 1.

211.78c Notice provisions; September 1.
Sec. 78c.
Except as otherwise provided in section 79 for certified abandoned property, on or within 60 days before the September 1 immediately succeeding the date that unpaid taxes are 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, 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 under 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 under 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.
History:
Add. 1999, Act 123, Eff. Oct. 1, 1999 ;-- Am. 2003, Act 263, Imd. Eff. Jan. 5, 2004 ;-- Am. 2015, Act 202, Imd. Eff. Nov. 24, 2015
Compiler's Notes:
Enacting section 3 of Act 263 of 2003 provides:“Enacting section 3. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith v Cliffs on the Bay Condominium Association, docket no. 111587.”
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a) › Section 211.78d - Additional Fee; October 1.

211.78d Additional fee; October 1.
Sec. 78d.
Except as otherwise provided in section 79 for certified abandoned property, on the October 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 add a $15.00 fee on each parcel of property for which the delinquent taxes, interest, penalties, and fees remain unpaid.
History:
Add. 1999, Act 123, Eff. Oct. 1, 1999 ;-- Am. 2003, Act 263, Imd. Eff. Jan. 5, 2004
Compiler's Notes:
Enacting section 3 of Act 263 of 2003 provides:“Enacting section 3. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith v Cliffs on the Bay Condominium Association, docket no. 111587.”
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a) › Section 211.78e - List of Property Subject to Forfeiture for Delinquent Taxes; Determinations.

211.78e List of property subject to forfeiture for delinquent taxes; determinations.
Sec. 78e.
(1) Except as otherwise provided in section 79 for certified abandoned property, on November 1 of each tax year, the county treasurer shall prepare a list of all property subject to forfeiture for delinquent taxes on the immediately succeeding March 1. The list shall include all property on which delinquent taxes, interest, penalties, and fees are unpaid on the November 1 immediately succeeding the date that taxes levied on the property 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 list shall indicate for each parcel the total amount of delinquent taxes, interest, penalties, and fees, computed to the day preceding the forfeiture under section 78g.
(2) Not later than December 1 in each tax year, the county treasurer shall determine, to the extent possible, all of the following based exclusively on the records contained in the office of the local assessor, local treasurer, and county treasurer for property subject to forfeiture for delinquent taxes under section 78g on the immediately succeeding March 1:
(a) The street address of the property.
(b) The name and address of all of the following:
(i) The owners.
(ii) The holder of any undischarged mortgage, tax certificate issued under section 71, or other legal interest.
(iii) A subsequent purchaser under any land contract.
(iv) A person entitled to notice of the return of delinquent taxes under section 78a(5).
History:
Add. 1999, Act 123, Eff. Oct. 1, 1999
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a) › Section 211.78j - Schedule of Show Cause Hearing by Foreclosing Governmental Unit.

211.78j Schedule of show cause hearing by foreclosing governmental unit.
Sec. 78j.
(1) If a petition for foreclosure is filed under section 78h, the foreclosing governmental unit shall schedule a hearing not later than 7 days immediately preceding the date of the foreclosure hearing under section 78k to show cause why absolute title to the property forfeited to the county treasurer under section 78g should not vest in the foreclosing governmental unit. The foreclosing governmental unit may hold combined or separate hearings for different owners or persons with a property interest in the property forfeited to the county treasurer.
(2) The owner and any person with a property interest in the property forfeited to the county treasurer may appear at the hearing held pursuant to this section and redeem that property or show cause why absolute title to that property should not vest in the foreclosing governmental unit for any of the reasons set forth in section 78k(2).
(3) If the owner or any person with a property interest in the property forfeited to the county treasurer prevails in a hearing under subsection (1), the foreclosing governmental unit shall notify the county treasurer and the county treasurer shall correct the tax roll to reflect that determination.
History:
Add. 1999, Act 123, Eff. Oct. 1, 1999
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a) › Section 211.78l - Owner of Extinguished Recorded or Unrecorded Property Interest; Action for Possession or Recovery of Property or Interests; Right to Sue Not Transferable.

211.78l Owner of extinguished recorded or unrecorded property interest; action for possession or recovery of property or interests; right to sue not transferable.
Sec. 78l.
(1) If a judgment for foreclosure is entered under section 78k and all existing recorded and unrecorded interests in a property are extinguished as provided in section 78k, the owner of any extinguished recorded or unrecorded interest in that property shall not bring an action, including an action for possession or recovery of the property or any interests in the property or of any proceeds from the sale or transfer of the property under this act, or other violation of this act or other law of this state, the state constitution of 1963, or the Constitution of the United States more than 2 years after the judgment of foreclosure of the property is effective under section 78k. Nothing in this section authorizes an action not otherwise authorized under the laws of this state. An action to recover any proceeds from the sale or transfer of property foreclosed for nonpayment of real property taxes under this act must be brought as provided under section 78t.
(2) The right to sue recognized by this section is not transferable except by testate or intestate succession.
History:
Add. 1999, Act 123, Eff. Oct. 1, 1999 ;-- Am. 2003, Act 263, Imd. Eff. Jan. 5, 2004 ;-- Am. 2020, Act 256, Imd. Eff. Dec. 22, 2020
Compiler's Notes:
Enacting section 3 of Act 263 of 2003 provides:“Enacting section 3. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith v Cliffs on the Bay Condominium Association, docket no. 111587.”Enacting section 3 of Act 256 of 2020 provides:"Enacting section 3. This amendatory act is curative and is intended to codify and give full effect to the right of a former holder of a legal interest in property to any remaining proceeds resulting from the foreclosure and sale of the property to satisfy delinquent real property taxes under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155, as recognized by the Michigan supreme court in Rafaeli, LLC v Oakland County, docket no. 156849, consistent with the legislative findings and intent under section 78 of the general property tax act, 1893 PA 206, MCL 211.78."
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a) › Section 211.78n - Land Reutilization Fund.

211.78n Land reutilization fund.
Sec. 78n.
(1) The land reutilization fund is created within the department of treasury.
(2) The state treasurer may receive money or other assets from any source for deposit into the fund, including a transfer of funds from the delinquent property tax administration fund as provided in subsection (5). The state treasurer shall direct the investment of the fund. The state treasurer shall credit to the fund interest and earnings from fund investments.
(3) Money in the fund at the close of the fiscal year must remain in the fund and must not lapse to the general fund.
(4) Subject to subsection (6), the department of treasury may expend money from the fund for 1 or more of the following purposes:
(a) Contracts with title insurance companies under section 78i.
(b) Costs of determining addresses, service of notices, and recording fees incurred under section 78i.
(c) Defense of title actions as determined by the state treasurer.
(d) Other costs incurred in administering the foreclosure and disposition of property forfeited for delinquent taxes under this act.
(5) The state treasurer may transfer to the fund any balance remaining in the delinquent property tax administration fund of this state created in section 59.
(6) For the fiscal year ending September 30, 2020 only, $9,150,000.00 of the money in the fund is transferred to and must be deposited into the general fund.
(7) As used in this section, "fund" means the land reutilization fund created in this section.
History:
Add. 1999, Act 123, Eff. Oct. 1, 1999 ;-- Am. 2006, Act 626, Imd. Eff. Jan. 3, 2007 ;-- Am. 2020, Act 168, Imd. Eff. Oct. 1, 2020
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a) › Section 211.78o - Forms.

211.78o Forms.
Sec. 78o.
(1) Not later than October 1, 2000, the state treasurer shall prescribe the form of all of the following to be used in the administration of the collection of taxes under sections 78 to 78n:
(a) The notice and the proof of service required under section 78i.
(b) The judgment of foreclosure required under section 78k.
(2) In prescribing the forms required under subsection (1), the state treasurer shall actively solicit recommendations from the county treasurers and other interested parties.
History:
Add. 1999, Act 123, Eff. Oct. 1, 1999 ;-- Am. 2001, Act 94, Imd. Eff. July 30, 2001
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a) › Section 211.78p - Conveyance of Property to Indian Tribe; Liability for Delinquent Taxes.

211.78p Conveyance of property to Indian tribe; liability for delinquent taxes.
Sec. 78p.
(1) Any provision of this act to the contrary notwithstanding, if property for which taxes have been returned as delinquent under section 78a and on which delinquent taxes are due is sold, transferred, or otherwise conveyed to an Indian tribe recognized by the United States, an enrolled member of an Indian tribe recognized by the United States, a tribal corporation that is either incorporated under the tribe's own laws or under federal law, or an unincorporated tribal entity that is owned exclusively by the tribe, its members, or any combination of the tribe and its members and, as a result of that sale, transfer, or conveyance, the property is exempt under federal law from forfeiture, foreclosure, and sale under this act for those delinquent taxes, the taxes that were returned as delinquent and that were due on that property at the time of that sale, transfer, or conveyance are a personal liability of the transferor to whom the delinquent taxes were originally billed.
(2) If taxes returned as delinquent are determined to be a personal liability of the transferor under subsection (1), the transferor is subject to the collection of those delinquent taxes as provided in section 47.
History:
Add. 2012, Act 234, Imd Eff. June 29, 2012
Compiler's Notes:
Former MCL 211.78p, which pertained to adjustment of fees to parcels of land for which taxes are unpaid, was repealed by Act 263 of 2003, Imd. Eff. Jan. 5, 2004.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a) › Section 211.78s - Applicability of MCL 211.78a to 211.78r; Notice in Separate Insert; Definitions.

211.78s Applicability of MCL 211.78a to 211.78r; notice in separate insert; definitions.
Sec. 78s.
(1) For insertion of a notice in a notice publication under sections 78a to 78r, this section and sections 78a to 78r apply, notwithstanding any other law to the contrary.
(2) A requirement for insertion of a notice publication under sections 78a to 78r is satisfied by including the notice in a separate insert within the notice publication. A foreclosing governmental unit may exercise its discretion in selecting the notice publication in which the notice shall be inserted based on the notice publication's cost and circulation.
(3) As used in this section and sections 78a to 78r:
(a) "Internet" means that term as defined in 47 USC 230.
(b) "Notice publication" includes a newspaper, as that term is defined under section 1 of 1963 PA 247, MCL 691.1051, a legal newspaper, or other print publication for the dissemination of news, editorial content, and other information of a public character or nature, including, but not limited to, a print publication to which all of the following apply:
(i) The print publication is published and distributed in not less than weekly intervals.
(ii) Not less than 50% of the words in the print publication are in the English language.
(iii) The print publication has a bona fide list of subscribers in 1 or more counties in this state or is available to the public at newsstands or other retail locations in 1 or more counties in this state, or both.
(iv) The print publication accepts and publishes official and other notices.
(v) The print publication annually averages not less than 25% news and editorial content per issue. As used in this subparagraph, "news and editorial content" means any printed matter other than advertising.
(vi) The print publication has been published or distributed for not less than 1 year.
(c) "Website" means a collection of pages of the Internet, usually in HTML format, with clickable or hypertext links to enable navigation from 1 page or section to another, that often uses associated graphics files to provide illustration and may contain other clickable or hypertext links.
History:
Add. 2015, Act 190, Eff. Feb. 14, 2016
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a) › Section 211.79 - Certified Abandoned Property; Definition.

211.79 Certified abandoned property; definition.
Sec. 79.
(1) For taxes levied after December 31, 1998, certified abandoned property is subject to forfeiture, foreclosure, and sale for the enforcement and collection of the delinquent taxes as provided in this section and sections 78, 78a, and 78g to 78p.
(2) As used in this act, "certified abandoned property" means property that has been returned as delinquent to the county treasurer on March 1 of each tax year and is certified as certified abandoned property under the certification of abandoned property for accelerated forfeiture act.
History:
Add. 1999, Act 133, Imd. Eff. July 23, 1999
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-TAX-LANDS-HELD-BY-THE-STATE. - Tax Lands Held by the State. (211.83...211.86) › Section 211.83-211.86 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

211.83-211.86 Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
Compiler's Notes:
The repealed sections pertained to tax lands held by state.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91) › Section 211.87a - Detailed Statement of Delinquent Taxes to School District; Contents; City or Township Treasurer; Duty.

211.87a Detailed statement of delinquent taxes to school district; contents; city or township treasurer; duty.
Sec. 87a.
The township or city clerk shall within 10 days after receiving the notice from the county treasurer of the amount of delinquent taxes and a description of the land upon which said taxes were paid, make out and deliver to the moderator or secretary of the district board or board of education of each school district situated in whole or in part within such township or city to which money may be due from delinquent school taxes as shown by the statement of the county treasurer, a detailed statement showing the amount of such delinquent school tax together with the interest thereon and the year of assessment thereof and deliver a copy of such statement to the township or city treasurer. The township or city treasurer shall forthwith pay all moneys shown by such statement to be due such school district to the proper receiving officer of such district and notify the secretary or director of each respective school district of the total amount paid to the school treasurer.
History:
Add. 1929, Act 221, Eff. Aug. 28, 1929 ;-- CL 1929, 3481 ;-- Am. 1931, Act 87, Eff. Sept. 18, 1931 ;-- Am. 1945, Act 269, Eff. Sept. 6, 1945 ;-- CL 1948, 211.87a
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91) › Section 211.87e, 211.87f - Repealed. 2002, Act 165, Imd. Eff. Apr. 11, 2002.

211.87e, 211.87f Repealed. 2002, Act 165, Imd. Eff. Apr. 11, 2002.
Compiler's Notes:
The repealed sections pertained to issuance, reissuance, and renewals of notes.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91) › Section 211.87g - Contract for Registration of Notes With Bank or Trust Company; Provisions; Delivery of Notes to Depository Trustee; Authentication; Issuance of Registered Notes Without Actual or Facsimile Seal or Signature of Treasurer.

211.87g Contract for registration of notes with bank or trust company; provisions; delivery of notes to depository trustee; authentication; issuance of registered notes without actual or facsimile seal or signature of treasurer.
Sec. 87g.
If the borrowing resolution so provides, any county treasurer may enter into a contract for the registration of notes with a bank or trust company having trust powers which may include provisions governing the issuance, reissuance, transfer, or exchange of notes on behalf of the county by the bank or trust company. Where a treasurer pursuant to such a contract delivers an original note or notes for such issue to a bank or trust company acting as a depository trustee with the understanding that the depository trustee will make appropriate book entries showing the holders of such notes, the bank or trustee by authentication shall, notwithstanding section 87c, be empowered to issue fully registered notes to the owners thereof on behalf of the treasurer without placing the actual or facsimile seal or signature of the treasurer thereon. A bank or trust company acting as registrar or depository trustee may authenticate notes by facsimile signature of an authorized officer or employee of the bank or trust company.
History:
Add. 1983, Act 187, Imd. Eff. Oct. 26, 1983
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91) › Section 211.88 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.88 Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Compiler's Notes:
The repealed section pertained to auditor general tax report.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91) › Section 211.89 - Provisions Applicable for Time Period Prescribed in Subsection (2); Applicability of Subsection (1).

211.89 Provisions applicable for time period prescribed in subsection (2); applicability of subsection (1).
Sec. 89.
(1) Notwithstanding sections 59, 60, 74, 87c, and 87d, the following provisions shall apply for the time period prescribed in subsection (2):
(a) To the extent not waived pursuant to section 59(3), there shall be added to all delinquent taxes unpaid after March 1, interest at the rate of 1.25% per month or fraction of a month from the date the taxes originally become delinquent pursuant to this act, together with a county property tax administration fee equal to 4% of the delinquent taxes or $2.00 per payment of delinquent taxes, whichever is greater, which amounts shall be paid to the county treasurer.
(b) In addition to the expenses specified in section 59, delinquent tax sales shall include a county property tax administration fee equal to 4% of the delinquent taxes, and interest computed at a rate of 1.5% per month from the date the taxes originally become delinquent under this act.
(c) The rate of interest to be paid to the treasurer under section 74 shall be computed at the rate of 1.5% per month or fraction of a month.
(d) The rate of interest to be paid to the department of treasury pursuant to section 84 shall be computed at the rate of 1.5% per month or fraction of a month.
(2) Subsection (1) shall apply as follows:
(a) In counties with a population of more than 1,500,000, it shall apply immediately except that it shall not apply to any delinquent taxes that became delinquent before March 1, 1981, or which become delinquent after February 28, 1983.
(b) In all other counties of this state it shall apply only to the 1981 delinquent taxes that become delinquent on or before March 1, 1982.
History:
Add. 1981, Act 162, Eff. Dec. 1, 1981 ;-- Am. 1982, Act 503, Imd. Eff. Dec. 31, 1982 ;-- Am. 2002, Act 166, Imd. Eff. Apr. 11, 2002
Compiler's Notes:
Section 2 of Act 503 of 1982 provides: “The designation, by this amendatory act, of collection fees as property tax administration fees is intended to clarify the legislative intent and cure any misinterpretation surrounding the fact that a “collection fee” is imposed to cover all costs necessary and incident to the collection of property taxes, including the costs of assessing property values and in the review and appeal processes.”Former MCL 211.89, pertaining to interest and collection fee on unpaid taxes, was repealed by Act 292 of 1976.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91) › Section 211.89b - City With Population of 600,000 or More; Taxes Levied After December 31, 2003.

211.89b City with population of 600,000 or more; taxes levied after December 31, 2003.
Sec. 89b.
For taxes levied after December 31, 2003, notwithstanding the provisions of a charter of a county adopted pursuant to 1966 PA 293, MCL 45.501 to 45.521, or the provisions of the charter of a home rule city, to the contrary, a city with a population of 600,000 or more shall do all of the following:
(a) Prepare and submit to each taxpayer a statement indicating the amount of tax levied on real and personal property by all taxing jurisdictions authorized to levy a general ad valorem property tax in that city.
(b) Collect the tax levied on real and personal property by all taxing jurisdictions authorized to levy a general ad valorem property tax in that city.
History:
Add. 2003, Act 246, Imd. Eff. Dec. 29, 2003 ;-- Am. 2008, Act 512, Imd. Eff. Jan. 13, 2009
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91) › Section 211.89c - Solid Waste Fee; Treatment as Delinquent; Applicability of Section; "Solid Waste Fee" Defined.

211.89c Solid waste fee; treatment as delinquent; applicability of section; "solid waste fee" defined.
Sec. 89c.
(1) In any local tax collecting unit in a city with a population of 600,000 or more, the local tax collecting unit may treat as delinquent under sections 87b, 87c, and 87d a solid waste fee that is delinquent under the terms of any ordinance authorizing the solid waste fee, if that solid waste fee was included in the tax statement under section 44.
(2) If a solid waste fee is delinquent on the March 1 immediately preceding the date that the solid waste fee is returned as delinquent to the county treasurer under subsection (1), a county treasurer may include that solid waste fee in the county's delinquent tax revolving fund.
(3) If a solid waste fee is returned to a county treasurer as delinquent under subsection (2), that solid waste fee shall be a fee treated as a delinquent tax for purposes of sections 87b, 87c, and 87d and the property on which the fee is assessed is subject to forfeiture, foreclosure, and sale for delinquent taxes as provided in this act if the local tax collecting unit has also returned to that county treasurer uncollected delinquent taxes levied on the property on which the solid waste fee is assessed.
(4) If an owner redeems property that is his or her principal residence that is returned to the county treasurer for delinquent taxes and a delinquent solid waste fee is assessed to that owner's principal residence, the owner may redeem his or her principal residence without payment of the delinquent solid waste fee. As used in this subsection, principal residence means property exempt under section 7cc.
(5) This section applies to any fee that was delinquent on or after March 1, 2007 and that was included in the delinquent tax roll delivered to a county treasurer at the same time as delinquent taxes for a year in which the fee is assessed.
(6) As used in this section, "solid waste fee" means that term as defined in the ordinance or resolution of the local tax collecting unit authorizing the assessment of the solid waste fee and includes all interest, penalties, and fees imposed on that solid waste fee.
History:
Add. 2007, Act 31, Imd. Eff. June 29, 2007 ;-- Am. 2008, Act 512, Imd. Eff. Jan. 13, 2009
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91) › Section 211.89e - Return of Uncollected Delinquent Taxes Levied on Personal Property After December 31, 2008; Return of Uncollected Delinquent Taxes Levied on Personal Property Prior to December 31, 2008; Collection of Taxes; Provisions; Definitions.

211.89e Return of uncollected delinquent taxes levied on personal property after December 31, 2008; return of uncollected delinquent taxes levied on personal property prior to December 31, 2008; collection of taxes; provisions; definitions.
Sec. 89e.
(1) Notwithstanding the provisions of the charter of a home rule city to the contrary, and with the agreement of the county treasurer, the city treasurer of an eligible city may return to the county treasurer all uncollected delinquent taxes levied on personal property after December 31, 2008 on the March 1 immediately following the year in which the taxes are levied.
(2) With the agreement of the county treasurer, the city treasurer of an eligible city may return all uncollected delinquent taxes levied on personal property prior to December 31, 2008 to the county treasurer for collection on March 1 of the year in which the county treasurer agrees to the return of uncollected delinquent taxes under this subsection. A city treasurer shall provide to the county treasurer written notice of his or her intent to return uncollected delinquent taxes levied prior to December 31, 2008 under this subsection not later than February 1 of the year in which the county treasurer agrees to the return of uncollected delinquent taxes under this subsection. If those uncollected delinquent taxes are returned to the county treasurer for collection under this subsection, the county treasurer shall collect those taxes with taxes returned as delinquent in that same year.
(3) After the uncollected delinquent taxes levied on personal property are returned to the county treasurer for collection under this section, the provisions of this act apply for collection of those taxes.
(4) As used in this section:
(a) "Delinquent taxes" or "uncollected delinquent taxes" includes any taxes levied by and payable to the city treasurer in installments the balance of which remains unpaid on January 1 immediately following the year in which the taxes are levied, and includes all interest and penalties that accrue after July 31 of the year in which all taxes billed by the city are levied if that interest and those penalties remain unpaid on the date the delinquent taxes are returned to the county treasurer.
(b) "Eligible city" means a city with a population of more than 50,000 and less than 100,000 that is located in a county with a population of less than 350,000.
History:
Add. 2008, Act 512, Imd. Eff. Jan. 13, 2009
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91) › Section 211.90 - Compensation and Expenses; Payment.

211.90 Compensation and expenses; payment.
Sec. 90.
All compensation of officers in the assessment and collection of taxes in townships and in the return of delinquent taxes to the county treasurer, except fees collected by township treasurers on their tax rolls, shall be paid by the township. All compensation of county officers and expenses incurred by them under the provisions of this act shall be paid by the county. The compensation of all state officers and expenses incurred by them shall be paid by this state. Expenses incurred by the state officers shall be audited by the state treasurer and paid out of the general fund.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3913 ;-- CL 1915, 4088 ;-- CL 1929, 3484 ;-- CL 1948, 211.90 ;-- Am. 2002, Act 620, Imd. Eff. Dec. 23, 2002
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91) › Section 211.91 - Losses by Default; Allocation.

211.91 Losses by default; allocation.
Sec. 91.
All losses that may be sustained by the default of any township officer in the discharge of any duty imposed by this act, shall be chargeable to such township. All losses by default of any county officer shall be chargeable to such county, and all losses by default of any state officer shall be chargeable to the state.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3914 ;-- CL 1915, 4089 ;-- CL 1929, 3485 ;-- CL 1948, 211.91
Popular Name:
Act 206
Compiler's Notes:
For transfer of powers and authority of Michigan next energy authority from department of management and budget to department of labor and economic growth by Type I transfer, see E.R.O. No. 2003-1, compiled at MCL 445.2011.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.92 - List of Part-Paid and Homestead Lands; Contents, Time.

211.92 List of part-paid and homestead lands; contents, time.
Sec. 92.
The commissioner of the state land office shall, during the month of January in each year, furnish to the several county treasurers a list of all part paid state lands, and also of all licensed homestead lands that have been licensed for a term of 5 years and over, and upon which patents have not been issued, together with the date of each license and the name of the licensee, in their counties respectively, and such treasurer shall, on or before the tenth day of February next thereafter, cause to be delivered to the supervisor of each township affected thereby an accurate description of all such lands in his township, with the names of the persons holding the same.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3915 ;-- CL 1915, 4090 ;-- CL 1929, 3486 ;-- CL 1948, 211.92 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.95 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.95 Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Compiler's Notes:
The repealed section pertained to auditor general withholding sale because of error.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.96-211.99 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

211.96-211.99 Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
Compiler's Notes:
The repealed sections pertained to rejection of taxes and suspension of sale or forfeiture of propery.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.100 - Prosecuting Attorney; Duties.

211.100 Prosecuting attorney; duties.
Sec. 100.
It shall be the duty of the prosecuting attorney of each county to give his counsel and advice to the county treasurer, the township treasurers, and the supervisors of the county whenever they or any of them may deem it necessary for the proper discharge of the duties imposed upon them in this act free of charge.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3923 ;-- CL 1915, 4099 ;-- CL 1929, 3493 ;-- CL 1948, 211.100
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.101-211.103 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

211.101-211.103 Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
Compiler's Notes:
The repealed sections pertained to execution of deed in name of deceased person, delinquent tax return to department of natural resources, and requirements for statement of taxes paid.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.104 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.104 Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Compiler's Notes:
The repealed section pertained to improvements by dispossessed persons.
Popular Name:
Act 206