Mich. Comp. Laws » Michigan Compiled Laws / Chapter 211 / Act 206 of 1893

Mich. Comp. Laws § 211.78b

Notice provisions; June 1.

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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.78b Notice provisions; June 1.

Sec. 78b.

    Except as otherwise provided in section 79 for certified abandoned property, on or within 60 days before the June 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 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.

    (g) 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.”

PopularName Notes:

Act 206
Notes of Decisions
Cited in 10 cases (3 in the last 5 years), 2014–2025 · leading case: Wells Fargo Bank v. Country Place Condominium Ass'n
Sort: Relevance Newest Treatment
Wells Fargo Bank v. Country Place Condominium Ass'n (2014) michctapp “759(3) and (12), MCL 211.78b, MCL 211.78c, MCL 211.78f through MCL 211.”
John D Edwards v. Oakland County Treasurer (2018) michctapp · cites it 3× “MCL 211.78b. The notice must be sent 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 .”
John D Edwards v. Oakland County Treasurer (2018) michctapp · cites it 3× “MCL 211.78b. The notice must be sent 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 .”
in Re Petition of Ingham County Treasurer for Foreclosure (2017) michctapp · cites it 2× “MCL 211.78b; MCL 211.78f. Following the notices, in the event that the delinquent taxes remain unpaid on March 1 of the year following delinquency, the property forfeits to the county treasurer.”
in Re Petition of Ingham County Treasurer for Foreclosure (2017) michctapp · cites it 2× “MCL 211.78b; MCL 211.78f. Following the notices, in the event that the delinquent taxes remain unpaid on March 1 of the year following delinquency, the property forfeits to the county treasurer.”
Kofi Johnson v. Motor City Property Managers LLC (2017) michctapp · cites it 2× “78b(f) and (g); MCL 211.78c(g) and (h). Then, “not later than the February 1 immediately succeeding the date that unpaid taxes were returned to the county treasurer for forfeiture, foreclosure, and sale .”
Kofi Johnson v. Motor City Property Managers LLC (2017) michctapp · cites it 2× “78b(f) and (g); MCL 211.78c(g) and (h). Then, “not later than the February 1 immediately succeeding the date that unpaid taxes were returned to the county treasurer for forfeiture, foreclosure, and sale .”
Midway North LLC v. Wexford County Treasurer (2024) michctapp · cites it 2× “MCL 211.78b and MCL 211.78c require, among other things, that the county treasurer send notices 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…”
C Nick Yono v. County of Ingham (2023) michctapp “See MCL 211.78b (“on or within 60 days before the June 1 immediately succeeding the date that unpaid taxes are returned to the county treasurer as delinquent,” the treasurer shall send notice to the property owner).”
In Re Petition of Wayne County Treasurer for Foreclosure (2025) michctapp “Specifically, MCL 211.78b and MCL 211.78c require the county treasurer to send notices “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 the…”
— Mich. Comp. Laws § 211.78b(a) — 2 cases
John D Edwards v. Oakland County Treasurer (2018) michctapp “MCL 211.78b. The notice must be sent 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 .”
John D Edwards v. Oakland County Treasurer (2018) michctapp “MCL 211.78b. The notice must be sent 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 .”
— Mich. Comp. Laws § 211.78b(f) — 2 cases
Kofi Johnson v. Motor City Property Managers LLC (2017) michctapp “78b(f) and (g); MCL 211.78c(g) and (h). Then, “not later than the February 1 immediately succeeding the date that unpaid taxes were returned to the county treasurer for forfeiture, foreclosure, and sale .”
Kofi Johnson v. Motor City Property Managers LLC (2017) michctapp “78b(f) and (g); MCL 211.78c(g) and (h). Then, “not later than the February 1 immediately succeeding the date that unpaid taxes were returned to the county treasurer for forfeiture, foreclosure, and sale .”
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