ADOPTED - FEBRUARY 22, 2005
Agenda Item No. 12
INGHAM COUNTY BOARD OF COMMISSIONERS
RESOLUTION TO SET POLICY FOR CERTAIN DELINQUENT TAX PAYMENTS
WHEREAS, the State of Michigan in the General Property Tax Act governs procedures for the collection of delinquent property taxes; and
WHEREAS, the Treasurer is presenting this resolution in furtherance of the current policy of the County; and
WHEREAS, the minimal fiscal impact is currently budgeted; and
WHEREAS, at Section 211.59 (3) it specifically states that >For taxes levied after December 31, 1998, a county board of commissioners, by resolution, may provide all of the following for taxes paid before May 1 in the first year of delinquency for the homestead property of a senior citizen, paraplegic, hemiplegic, quadriplegic, eligible serviceman, eligible veteran, eligible widow, totally and permanently disabled person, or blind person, as those persons are defined in chapter 9 of the income tax act of 1967, 1967 PA 281, MCL 206.501 to 206.532, if a claim is made before February 15 for the credit provided by chapter 9 of the income tax act of 1967, 1967 PA 281, MCL 206.501 to 206.532, if that claimant presents a copy of the form filed for that credit to the county treasurer, and if that claimant has not received the credit before March 1:
(a) Any interest, fee or penalty in excess of the interest, fee, or penalty that would have been added if the tax had been paid before February 15 is waived.
(b) Interest paid under subsection (1) or section 89(1)(a) is waived unless the interest is pledged to the repayment of delinquent tax revolving fund notes or payable to the county delinquent tax revolving fund, in which case the interest shall be refunded from the general fund of the county.
(c) The county property tax administration fee is waived; and
WHEREAS, the utilization of Section 211.59(3), is in the public interest.
THEREFORE BE IT RESOLVED, that the County Treasurer is authorized to use the provisions of Section 211.59(3) for 2005 and 2006.
BE IT FURTHER RESOLVED, that a copy of this resolution shall be forwarded by the Treasury to all local taxing authorities in Ingham County.
COUNTY SERVICES: Yeas: Celentino, Copedge, De Leon, Schor, Vickers
Nays: None Absent: Severino Approved 2/15/05
FINANCE: Yeas: Dedden, Swope, Hertel, Schor, Thomas, Dougan
Nays: None Absent: None Approved 2/16/05