The following opinion is presented on-line for informational use only and does not replace the official version. (Mich Dept of Attorney General Web Site - www.ag.state.mi.us)


STATE OF MICHIGAN

FRANK J. KELLEY, ATTORNEY GENERAL

Opinion No. 6870

September 14, 1995

TAXATION:

Written notice of reconveyance by the purchaser of a tax title to land sold for unpaid property taxes

The purchaser of a tax title to land sold for unpaid property taxes must include within the copy of the written notice of reconveyance filed with the county treasurer to be forwarded to the county department of social services a statement that the land is an "improved residential parcel" if the land contains a dwelling suitable for occupancy.

Honorable John Gernaat

State Representative

The Capitol

Lansing, Michigan

You have sought my opinion regarding an issue raised in correspondence you received from a constituent. That correspondence concerns land sold for unpaid property taxes that contains a dwelling suitable for occupancy. The specific question raised is whether a tax title purchaser must include within the copy of the written notice of reconveyance filed with the county treasurer to be forwarded to the county department of social services a statement that the land is an "improved residential parcel."

This question involves the interpretation of a state statute with statewide implications. Therefore, I have concluded that this question should be addressed by an opinion of the Attorney General.

Section 140 of the General Property Tax Act, 1893 PA 206, MCL 211.1 et seq; MSA 7.1 et seq, in pertinent part, specifies the type of notice of reconveyance signed by the purchaser that must be provided the owners of the land and certain other persons who may have an interest in the land sold for nonpayment of property taxes:

(2) The notice served shall be substantially in the following form:

To the owner or owners of any and all interests in, or liens upon the land described:

Take notice: Sale was lawfully made of the following described land for unpaid taxes on that land, and that the undersigned has title to the land under tax deed or deeds issued for the land. You are entitled to a reconveyance of this land within 6 months after return of service of this notice, upon payment to the undersigned or to the treasurer of the county in which the land is situated, of all sums paid for the tax sale purchase, together with 50% in addition, and the fees of the sheriff for the service or cost of publication of this notice. [Emphasis added.]

The form of notice of the right of reconveyance does not explicitly require a statement that the land is an "improved residential parcel." However, the Legislature added section 140a to the General Property Tax Act by 1976 PA 292, as amended by 1978 PA 532, to provide:

(1) As used in this section, "improved residential parcel" means a parcel of land which contains a dwelling suitable for occupancy.

(2) When a proof of notice on an improved residential parcel is filed with the county treasurer, the proof shall contain the statement: "this parcel is an improved residential parcel". The proof shall show the street address, if known. An additional copy of the notice on this class of property shall be provided with the filing of the proof of notice. Failure by the holder of a tax deed to include this statement and to provide a copy shall invalidate the filing and render it null and void. The county treasurer shall forward the copy of the proof of notice to the county department of social services, which shall make an attempt to contact the owner and occupant of the property to determine if the owner or occupant is in need of assistance or protection of the court. [Emphasis added.]

This language puts the responsibility squarely on the tax purchaser to include the statement that the land is an "improved residential parcel" in the copy of the notice of reconveyance filed with the county treasurer to be forwarded to the county department of social services so that it may determine if the owner or occupant is in need of assistance or protection of a court.

The notice of the right to reconveyance of the land sold for unpaid taxes must be served on the owners, occupants, or other interested persons identified in section 140 of the General Property Tax Act by the sheriff of the county where the person resides or may be found. The notice requirements of the General Property Tax Act to divest the rights of owners to their property for nonpayment of taxes must be strictly observed. McVannel v Pure Oil Co, 262 Mich 518, 522; 247 NW 735 (1933); Andre v Fink, 180 Mich App 403, 408; 447 NW2d 808 (1989).

Neither section 140 nor section 140a of the General Property Tax Act impose a duty upon the sheriff serving the notice of the right to reconveyance to ascertain and certify that the land contains any dwelling suitable for residence. This obligation rests upon the tax title purchaser. Reading these sections together, the purchaser may discharge this obligation by including within the copy of the notice of reconveyance filed with the county treasurer to be forwarded to the county department of social services the statement "this parcel is an improved residential parcel" if the land contains a dwelling suitable for occupancy. Smith v Grand Rapids City Comm, 281 Mich 235, 241; 274 NW 776 (1937). Meaning is thereby given to both sections of the General Property Tax Act consistent with the manifest intent of the Legislature. Melia v Employment Security Comm, 346 Mich 544, 562; 78 NW2d 273 (1956).

It is my opinion, therefore, that the purchaser of a tax title to land sold for unpaid property taxes must include within the copy of the written notice of reconveyance filed with the county treasurer to be forwarded to the county department of social services a statement that the land is an "improved residential parcel" if the land contains a dwelling suitable for occupancy.

Frank J. Kelley

Attorney General