Michigan Laws 211.766 – Payment of special assessment by department to indemnify local special assessment districts; lien; notice to county treasurer; record; delinquent tax roll requirements; distribution of amount rec
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Michigan Laws 211.766
- Department: means the department of treasury. See Michigan Laws 211.761
- Homestead: means a dwelling or a unit in a multiple-unit dwelling, owned and occupied as a home by the owner thereof, including all contiguous unoccupied real property owned by the person. See Michigan Laws 211.761
- Lien: A claim against real or personal property in satisfaction of a debt.
- Special assessment: means an assessment against real property calculated on a benefit or ad valorem basis for curb and gutter, sidewalk, sewer, water, or street paving; a drain; a connection fee or similar charge for a sewer or water system; or the land contract on a parcel of property acquired under the circumstances set forth in section 3(2). See Michigan Laws 211.761
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
The department shall pay the entire balance owing, including delinquent amounts, of the special assessment of an applicant who qualifies under this act. The department shall transmit to the collecting officer the sum of money required to indemnify the local special assessment district for a revenue loss resulting from the deferment of the special assessment. At the same time, the department shall cause the recording of a lien in favor of the state with the register of deeds and notify the county treasurer of the special assessment deferred, indicating the amount deferred for each special assessment and identifying the homestead. The county treasurer shall keep a record of the notice and shall require that the homestead be included in the subsequent return of delinquent taxes by each collecting officer, that the property is identified on the delinquent roll as provided in this act, and that the amount of special assessment shown on the roll as due and unpaid are the same as the amount approved by the department for deferment. The sum received by the collecting officer from the department shall be distributed to the several special assessment districts in direct proportion to their respective shares of the total of special assessments deferred in the same manner that distribution would be made had the same amount been received from the payment of the special assessments. The collecting officer shall enter on the current tax roll opposite each homestead for which deferment is allowed a notation that payment is deferred pursuant to this act.