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

Mich. Comp. Laws § 211.78c (2026)

Notice provisions; September 1.

✓ current as of July 2026 Cite as: Mich. Comp. Laws § 211.78c (2026)
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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.78c Notice provisions; September 1.

Sec. 78c.

    Except as otherwise provided in section 79 for certified abandoned property, on or within 60 days before the September 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 schedule of the additional fees that will accrue on the immediately succeeding October 1 under section 78d if the unpaid delinquent taxes, interest, penalties, and fees due on the property are not paid.

    (g) 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.

    (h) 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 12 cases (4 in the last 5 years), 2006–2025 · leading case: Fisher v. Moon (In Re Fisher)
Sort: Relevance Newest Treatment
Fisher v. Moon (In Re Fisher) (2006) miwb · cites it 8× “MCLA § 211.78c. The Treasurer sent this notice on June 1, 2003.”
Wells Fargo Bank v. Country Place Condominium Ass'n (2014) michctapp “78b, MCL 211.78c, MCL 211.78f through MCL 211.”
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 .”
John D Edwards v. Oakland County Treasurer (2018) michctapp · cites it 2× “MCL 211.78c. This notice must include all of the information contained in the first notice, with an added “schedule of the additional fees that will accrue on the immediately succeeding October 1 .”
John D Edwards v. Oakland County Treasurer (2018) michctapp · cites it 2× “MCL 211.78c. This notice must include all of the information contained in the first notice, with an added “schedule of the additional fees that will accrue on the immediately succeeding October 1 .”
Midway North LLC v. Wexford County Treasurer (2024) michctapp · cites it 2× “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 of the…”
Rafaeli LLC v. Oakland County (2020) mich “78a through MCL 211.78c; MCL 211.78f. 8 interest, penalties, and fees associated with the delinquency.”
Rafaeli LLC v. Oakland County (2020) mich “78a through MCL 211.78c; MCL 211.78f. 8 interest, penalties, and fees associated with the delinquency.”
2 Crooked Creek LLC v. Cass County Treasurer (2021) mich “78k(5)(f) (requiring the circuit court to make “[a] finding that all persons entitled to notice and an opportunity to be heard have been provided that notice and opportunity”). 19 MCL 211.78k(6).”
2 Crooked Creek LLC v. Cass County Treasurer (2021) mich “78k(5)(f) (requiring the circuit court to make “[a] finding that all persons entitled to notice and an opportunity to be heard have been provided that notice and opportunity”). 19 MCL 211.78k(6).”
In Re Petition of Wayne County Treasurer for Foreclosure (2025) michctapp “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 property.”
— Mich. Comp. Laws § 211.78c(a) — 2 cases
John D Edwards v. Oakland County Treasurer (2018) michctapp “MCL 211.78c. This notice must include all of the information contained in the first notice, with an added “schedule of the additional fees that will accrue on the immediately succeeding October 1 .”
John D Edwards v. Oakland County Treasurer (2018) michctapp “MCL 211.78c. This notice must include all of the information contained in the first notice, with an added “schedule of the additional fees that will accrue on the immediately succeeding October 1 .”
— Mich. Comp. Laws § 211.78c(g) — 3 cases
Fisher v. Moon (In Re Fisher) (2006) miwb “MCLA § 211.78c. The Treasurer sent this notice on June 1, 2003.”
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 .”
— Mich. Comp. Laws § 211.78c(h) — 1 case
Fisher v. Moon (In Re Fisher) (2006) miwb “MCLA § 211.78c. The Treasurer sent this notice on June 1, 2003.”
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