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

Mich. Comp. Laws § 211.78f

Notice provisions; unpaid delinquent taxes; additional notices; circulation; insert.

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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.78f Notice provisions; unpaid delinquent taxes; additional notices; circulation; insert.

Sec. 78f.

    (1) Except as otherwise provided in section 79 for certified abandoned property, not later than the February 1 immediately succeeding the date that unpaid taxes were returned to the county treasurer for forfeiture, foreclosure, and sale under section 60a(1) or (2) or returned to the county treasurer as delinquent under section 78a, the county treasurer shall send a notice by certified mail, return receipt requested, to the person to whom a tax bill for property returned for delinquent taxes was last sent and, if different, to the person identified as the owner of property returned for delinquent taxes as shown on the current records of the county treasurer and to those persons identified under section 78e(2). The notice required under this subsection shall include all of the following:

    (a) The date property on which those unpaid taxes were returned as delinquent will be forfeited to the county treasurer for the 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 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 interest, penalties, and fees that will accrue on the immediately succeeding March 1 pursuant to section 78g if those 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.

    (2) The notice required under subsection (1) shall also be mailed to the property by first-class mail, addressed to "occupant", if the notice was not sent to the occupant of the property pursuant to subsection (1).

    (3) A county treasurer may insert 1 or more additional notices in a notice publication circulated in the county in which the property is located. If no notice publication is circulated in the county in which the property is located, the county treasurer may insert 1 or more additional notices in a notice publication circulated in an adjoining county. Additionally, a county treasurer may post 1 or more additional notices on a website, including, but not limited to, a website maintained by the county treasurer.

    (4) The county treasurer may insert in a notice publication circulated in the county in which the property is located, notice of the street address, if available, of property subject to forfeiture under section 78g on the immediately succeeding March 1 for delinquent taxes or the street address, if available, of property subject to forfeiture under section 78g on the immediately succeeding March 1 for delinquent taxes and the name of the person to whom a tax bill for property returned for delinquent taxes was last sent and, if different, the name of the person identified as the owner of the property returned for delinquent taxes as shown on the current records of the county treasurer. If no notice publication is circulated in the county in which the property is located, the county treasurer may insert a notice under this subsection in a notice publication circulated in an adjoining county. Additionally, a county treasurer may post on a website, including, but not limited to, a website maintained by the county treasurer.

History: Add. 1999, Act 123, Eff. Oct. 1, 1999 ;-- Am. 2001, Act 95, Imd. Eff. July 30, 2001 ;-- Am. 2003, Act 263, Imd. Eff. Jan. 5, 2004 ;-- Am. 2015, Act 190, Eff. Feb. 14, 2016

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 20 cases (5 in the last 5 years), 2005–2025 · leading case: Republic Bank v. Genesee County Treasurer
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Republic Bank v. Genesee County Treasurer (2005) mich · cites it 13× “§ 211.78f and M.C.L. § 211.78i. The order granting plaintiff's motion was not a final judgment, because a hearing to determine plaintiff's damages was still required.”
Wells Fargo Bank v. Country Place Condominium Ass'n (2014) michctapp “78c, MCL 211.78f through MCL 211.78h, MCL 211.”
in Re Petition of Wayne County Treasurer for Foreclosure (2015) michctapp · cites it 6× “MCL 211.78f provides: (1) Except as otherwise provided in section 79 for certified abandoned property, not later than the February 1 immediately succeeding the date that unpaid taxes were returned to the county treasurer for forfeiture, foreclosure, and sale under section 60a(1)…”
in Re Petition of Ingham County Treasurer for Foreclosure (2017) michctapp · cites it 3× “fied mail, returned receipt requested, to Ellis’ non-existent estate and Steven at the property address advising of the amount of unpaid taxes, interest, penalties, and fees owing, when the identified property would be forfeited to the county, the process by which foreclosure…”
in Re Petition of Ingham County Treasurer for Foreclosure (2017) michctapp · cites it 3× “fied mail, returned receipt requested, to Ellis’ non-existent estate and Steven at the property address advising of the amount of unpaid taxes, interest, penalties, and fees owing, when the identified property would be forfeited to the county, the process by which foreclosure…”
John D Edwards v. Oakland County Treasurer (2018) michctapp · cites it 2× “MCL 211.78f(1). This notice must contain the same information included in the second notice but replace the requirement for a schedule of additional fees as of the immediately succeeding October 1 with “[a] schedule of the additional interest, penalties, and fees that will…”
John D Edwards v. Oakland County Treasurer (2018) michctapp · cites it 2× “MCL 211.78f(1). This notice must contain the same information included in the second notice but replace the requirement for a schedule of additional fees as of the immediately succeeding October 1 with “[a] schedule of the additional interest, penalties, and fees that will…”
Midway North LLC v. Wexford County Treasurer (2024) michctapp · cites it 2× “78c; MCL 211.78f.” 3 Citing MCL 211.78j; MCL 211.”
in Re Petition of Cass County Treasurer for Foreclosure (2016) michctapp “On January 14, 2013, Title Check, LLC (Title Check), acting as petitioner’s agent, sent a notice of forfeiture regarding 2011 real property taxes for the property in question, as required by MCL 211.78f. The January 14, 2013 notice letter was sent by certified mail, return…”
in Re Petition of Ottawa County Treasurer for Foreclosure (2016) michctapp “Respondent was mailed notice pursuant to MCL 211.78f, petitioner personally visited respondent’s property pursuant to MCL 211.”
Kofi Johnson v. Motor City Property Managers LLC (2017) michctapp “MCL 211.78f(1). Finally, a property owner must be notified of pending show cause and foreclosure hearings.”
Kofi Johnson v. Motor City Property Managers LLC (2017) michctapp “MCL 211.78f(1). Finally, a property owner must be notified of pending show cause and foreclosure hearings.”
Show all 20 citing cases →
— Mich. Comp. Laws § 211.78f(1) — 8 cases
Republic Bank v. Genesee County Treasurer (2005) mich “§ 211.78f and M.C.L. § 211.78i. The order granting plaintiff's motion was not a final judgment, because a hearing to determine plaintiff's damages was still required.”
in Re Petition of Wayne County Treasurer for Foreclosure (2015) michctapp “MCL 211.78f provides: (1) Except as otherwise provided in section 79 for certified abandoned property, not later than the February 1 immediately succeeding the date that unpaid taxes were returned to the county treasurer for forfeiture, foreclosure, and sale under section 60a(1)…”
Kofi Johnson v. Motor City Property Managers LLC (2017) michctapp “MCL 211.78f(1). Finally, a property owner must be notified of pending show cause and foreclosure hearings.”
Kofi Johnson v. Motor City Property Managers LLC (2017) michctapp “MCL 211.78f(1). Finally, a property owner must be notified of pending show cause and foreclosure hearings.”
John D Edwards v. Oakland County Treasurer (2018) michctapp “MCL 211.78f(1). This notice must contain the same information included in the second notice but replace the requirement for a schedule of additional fees as of the immediately succeeding October 1 with “[a] schedule of the additional interest, penalties, and fees that will…”
— Mich. Comp. Laws § 211.78f(1)(a) — 2 cases
John D Edwards v. Oakland County Treasurer (2018) michctapp “MCL 211.78f(1). This notice must contain the same information included in the second notice but replace the requirement for a schedule of additional fees as of the immediately succeeding October 1 with “[a] schedule of the additional interest, penalties, and fees that will…”
John D Edwards v. Oakland County Treasurer (2018) michctapp “MCL 211.78f(1). This notice must contain the same information included in the second notice but replace the requirement for a schedule of additional fees as of the immediately succeeding October 1 with “[a] schedule of the additional interest, penalties, and fees that will…”
— Mich. Comp. Laws § 211.78f(2) — 1 case
in Re Petition of Wayne County Treasurer for Foreclosure (2015) michctapp “MCL 211.78f provides: (1) Except as otherwise provided in section 79 for certified abandoned property, not later than the February 1 immediately succeeding the date that unpaid taxes were returned to the county treasurer for forfeiture, foreclosure, and sale under section 60a(1)…”
— Mich. Comp. Laws § 211.78f(l) — 1 case
Republic Bank v. Genesee County Treasurer (2005) mich “§ 211.78f and M.C.L. § 211.78i. The order granting plaintiff's motion was not a final judgment, because a hearing to determine plaintiff's damages was still required.”
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