HB-4168, As Passed Senate, October 1, 2015

 

 

 

 

 

 

 

 

 

 

 

SUBSTITUTE FOR

 

HOUSE BILL NO. 4168

 

 

 

 

 

 

 

 

 

 

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

by amending section 42a (MCL 211.42a), as amended by 2012 PA 461.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 42a. (1) Subject to this section, a local tax collecting

 

unit may use a computerized data base system as the tax roll if any

 

of the following apply:

 

     (a) The local tax collecting unit obtains written

 

authorization from the state tax commission.

 

     (b) The treasurer of the county in which the local tax

 

collecting unit is located obtains written authorization from the

 

state tax commission for the use by the county treasurer or local

 

tax collecting units within the county of an approved computerized

 

data base system as the tax roll. This subdivision shall not be

 

construed to prohibit a local tax collecting unit from seeking

 

authorization from the state tax commission to use a computerized

 

data base system developed by the local tax collecting unit.

 

     (c) The state tax commission fails to authorize or deny within

 

120 days a written request from a county treasurer or a local tax

 

collecting unit under this subsection to use a computerized data

 

base system as the tax roll.

 

     (2) The state tax commission shall authorize the use of a

 

computerized data base system as the tax roll if the local tax

 

collecting unit or the county treasurer demonstrates that the

 

proposed system has the capacity to enable a local tax collecting

 

unit to comply and the local tax collecting unit complies with all

 

of the following requirements:

 

     (a) An original precollection tax roll shall be printed from

 

the computerized data base and warranted by the assessor. That

 

printed precollection tax roll shall be maintained by the assessor

 

until the expiration of the redemption period provided in section

 

78k following the entry of a judgment foreclosing property

 

forfeited for delinquent taxes under section 78g, or the resolution

 

of all pending appeals, whichever is later.

 

     (b) A separate computer printout of all parcel splits and

 

combinations, including sufficient information to document the

 

accuracy of the splits or combinations, shall be prepared and

 

maintained by the assessor until the expiration of the redemption

 

period provided in section 78k following the entry of a judgment

 

foreclosing property forfeited for delinquent taxes under section

 

78g, or the resolution of all pending appeals, whichever is later.

 

     (c) A separate computer printout of all corrections and

 

adjustments to the precollection tax roll authorized by action of

 

the board of review, state tax commission, or tax tribunal,

 

including sufficient information to document the accuracy of all

 

corrections and adjustments, shall be prepared and maintained by

 

the assessor until the expiration of the redemption period provided

 

in section 78k following the entry of a judgment foreclosing

 

property forfeited for delinquent taxes under section 78g, or the

 

resolution of all pending appeals, whichever is later.

 

     (a) (d) The treasurer of the local tax collecting treasurer

 

unit and the assessor shall produce a final settlement tax roll to

 

certify taxes collected to the county treasurer under section 55.

 

The assessor shall certify that taxable values, state equalized

 

valuations, adjusted valuations, and the spread of taxes and

 

adjusted taxes are correctly recorded in the settlement tax roll.

 

The treasurer of the local tax collecting treasurer unit shall

 

certify delinquent taxes and certify that all tax collections are

 

posted on the settlement tax roll. Those certifications and the

 

settlement tax roll shall be transmitted to the county treasurer.

 

The settlement tax roll transmitted to the county treasurer may be

 

in either a computer printed format or a disk, external drive, or

 

other electronic data processing format compatible with the

 

computer system used by the county treasurer. The affidavit

 

attached to or included with the settlement tax roll shall include

 

documentation that authorizes and reports all changes in the

 

precollection tax roll.

 

     (b) (e) The treasurer of the local tax collecting unit shall

 

prepare and maintain prepares and maintains a journal of the

 

collections totaled and reconciled to the amount of actual

 

collections daily.

 

     (c) (f) A payment of the tax shall be is posted to the

 

computerized data base system using a transaction or receipt number

 

with the date of payment. A posting on the computerized data base

 

system is considered the entry of the fact and date of payment in

 

an indelible manner on the tax roll as required by section 46(2).

 

     (d) (g) The computerized data base system has internal and

 

external security procedures sufficient to assure the integrity of

 

the system.

 

     (h) The local tax collecting unit is capable of making

 

available a posted computer printed tax roll.

 

     (e) (i) The computerized data base system is compatible with

 

the system used by the county treasurer for the collection of

 

delinquent taxes.

 

     (3) Not later than May 1 of the third year following the year

 

in which a local tax collecting unit begins using a computerized

 

data base system as the tax roll after approval under subsection

 

(1) and every 3 years thereafter, the local tax collecting unit

 

shall certify to the state tax commission that the requirements of

 

this section are being met.

 

     (4) A county treasurer or local tax collecting unit that

 

provides a computer terminal for public viewing of the tax roll is

 

considered as having the tax roll available for public inspection.

 

     (5) If at any time the state treasurer or the state tax

 

commission believes that a local tax collecting unit is no longer

 

in compliance with subsection (2), the state treasurer or the state

 

tax commission shall provide written notice to that local tax

 

collecting unit. The notice shall specify the reasons that use of

 

the computerized data base system as the original tax roll is no

 

longer in compliance with subsection (2). The local tax collecting

 

unit has not less than 60 days to provide evidence that the local

 

tax collecting unit is in compliance with subsection (2) or that

 

action to correct noncompliance has been implemented. If, after the

 

expiration of 60 days, the state tax commission or the state

 

treasurer believes that the local tax collecting unit is not taking

 

satisfactory steps to correct a condition of noncompliance, the

 

state tax commission upon its own motion may, and upon the request

 

of the state treasurer shall, withdraw approval of the use of the

 

computerized data base system as the original tax roll. Proceedings

 

of the state tax commission under this subsection shall be in

 

accordance with rules for other proceedings of the commission

 

promulgated under the administrative procedures act of 1969, 1969

 

PA 306, MCL 24.201 to 24.328, and shall not be considered a

 

contested case.

 

     Enacting section 1. This amendatory act takes effect 90 days

 

after the date it is enacted into law.