An act to amend 1893 PA 206, entitled “An act to provide for the assessment of rights and interests, including leasehold interests, in property and the levy and collection of taxes on property, and for the collection of taxes levied; making those taxes a lien on the property taxed, establishing and continuing the lien, providing for the sale or forfeiture and conveyance of property delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; to provide for the establishment of a delinquent tax revolving fund and the borrowing of money by counties and the issuance of notes; to define and limit the jurisdiction of the courts in proceedings in connection with property delinquent for taxes; to limit the time within which actions may be brought; to prescribe certain limitations with respect to rates of taxation; to prescribe certain powers and duties of certain officers, departments, agencies, and political subdivisions of this state; to provide for certain reimbursements of certain expenses incurred by units of local government; to provide penalties for the violation of this act; and to repeal acts and parts of acts,” by amending section 10g (MCL 211.10g), as added by 2018 PA 660.
House Bill 4979 would amend the General Property Tax Act to allow counties to forgo appointing a designated assessor and allow the State Tax Commission (STC) to appoint an assessor for them. Currently, the act requires each county to designate an assessor that must be approved by the STC. The designated assessor serves as the assessor of record for an assessing district that is determined to be noncompliant with an audit by the STC. The act also allows the commission to appoint an interim assessor in certain circumstances.
Co-sponsored by Reps.
Referred to the Committee on Tax Policy
Reported with substitute H-1
Substitute H-1 concurred in by voice vote
Passed in the House 85 to 24 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
Referred to the Committee on Finance, Insurance, and Consumer Protection
Reported without amendment
Referred to the Committee of the Whole
Reported without amendment
Passed in the Senate 31 to 6 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
