Michigan Compiled Laws
206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a)
Section 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

Structure Michigan Compiled Laws

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.

Section 211.78 - Delinquent Taxes; Return, Forfeiture, and Foreclosure of Property; Construction of Act; Election to Have State Foreclose Property Forfeited to County; Resolution; Rescission of Prior Resolution; Foreclosure as Voluntary; Agreement fo...

Section 211.78a - Property Returned as Delinquent Subject to Forfeiture, Foreclosure, and Sale; Unpaid Taxes From Preceding Year; County Property Tax Administration Fee and Interest; Notice of Return of Delinquent Taxes; Annual Fee; Procedures and Sc...

Section 211.78b - Notice Provisions; June 1.

Section 211.78c - Notice Provisions; September 1.

Section 211.78d - Additional Fee; October 1.

Section 211.78e - List of Property Subject to Forfeiture for Delinquent Taxes; Determinations.

Section 211.78f - Notice Provisions; Unpaid Delinquent Taxes; Additional Notices; Circulation; Insert.

Section 211.78g - Property Delinquent for Preceding 12 Months or Forfeited for Total Amount; Right to Possession by Foreclosing Governmental Unit; Limitation; Recording Certificate With County Register of Deeds; Redemption; Property as Site of Enviro...

Section 211.78h - Petition for Foreclosure; Filing in Circuit Court; Removal of Property From Petition; Withholding Property by Foreclosing Governmental Unit; Hearing Date.

Section 211.78i - Identification of Owners of Property Interest; Title Search; Personal Visit to Determine Occupancy; Publication of Notice; Sources of Identification; Notice Provisions; Prohibited Assertions if Failure to Redeem Property; Noncomplia...

Section 211.78j - Schedule of Show Cause Hearing by Foreclosing Governmental Unit.

Section 211.78k - Petition for Foreclosure; Proof of Service of Notice; Filing With Circuit Court; Contesting Validity or Correctness by Person Claiming Property Interest; Filing Objections; Withholding Property From Foreclosure or Extending Redempt...

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.

Section 211.78m - Granting State Right of First Refusal; Election by State Not to Purchase Property; Purchase of Property by City, City Authority, Village, Township, County, or County Authority; Property Sale at Auction; Notice of Time and Location;...

Section 211.78n - Land Reutilization Fund.

Section 211.78o - Forms.

Section 211.78p - Conveyance of Property to Indian Tribe; Liability for Delinquent Taxes.

Section 211.78q - Delinquent Property Tax Installment Payment Plan; Tax Foreclosure Avoidance Agreement.

Section 211.78r - Foreclosing Governmental Unit for County Other Than This State; Acquisition of Property Owned by This State, Federal Government, or Other Governmental Entity; Methods; Conveyance of Real Property Owned by Authority to Foreclosing Go...

Section 211.78s - Applicability of MCL 211.78a to 211.78r; Notice in Separate Insert; Definitions.

Section 211.78t - Notice of Intent to Claim Interest; Form and Contents; Procedures; Hearing; Definitions.

Section 211.79 - Certified Abandoned Property; Definition.

Section 211.79a - Abandoned Property; Action to Quiet Title.