(1) If a local unit of government makes a declaration of accelerated forfeiture of abandoned property pursuant to section 3 before October 1 of any tax year, the local unit of government may identify property within the local unit of government as abandoned property if all of the following procedures are complied with:
  (a) Before February 1, the local unit of government inspects the property and determines that the property is abandoned property.

Terms Used In Michigan Laws 211.964

  • Abandoned property: means tax delinquent property containing a structure that is vacant or dilapidated, is open to entrance or trespass, and has been determined to be abandoned under section 4. See Michigan Laws 211.962
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Certified abandoned property: means abandoned property certified by a local unit of government as abandoned under section 6. See Michigan Laws 211.962
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • General property tax act: means the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.962
  • Legal interest: means a person holding a title interest in the property or a mortgage holder as it appears on the records of the treasurer of the county in which the abandoned property is located or the records of the assessor of the local unit of government in which the abandoned property is located. See Michigan Laws 211.962
  • Local unit of government: means a city, village, or township. See Michigan Laws 211.962
  • person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
  (b) At the time of inspection under subdivision (a), the local unit of government posts a notice on the property that if taxes levied on the property are returned as delinquent, the property will be subject to accelerated forfeiture and foreclosure, and the imposition of the fees set forth in the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, unless an affidavit claiming the property is not abandoned is filed as provided under section 5.
  (c) The local unit of government shall send a copy of the notice provided under subdivision (b) to the owner of the property or to the taxpayer of record by first-class mail.
  (d) Taxes levied on the property are returned as delinquent on March 1 to the treasurer of the county in which the property is located pursuant to the general property tax act.
  (2) If the local unit of government determines that the property is occupied by an owner or a person with a legal interest in the property, the local unit of government shall not certify the property as certified abandoned property.