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
Structure 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Section 211.74-211.77 - Repealed. 2005, Act 183, Eff.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 211.78b - 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 211.78j - Schedule of Show Cause Hearing by Foreclosing Governmental Unit.
Section 211.78n - Land Reutilization Fund.
Section 211.78p - Conveyance of Property to Indian Tribe; Liability for Delinquent Taxes.
Section 211.78s - Applicability of MCL 211.78a to 211.78r; Notice in Separate Insert; Definitions.
Section 211.79 - Certified Abandoned Property; Definition.
Section 211.79a - Abandoned Property; Action to Quiet Title.