MI SB0993

Changes grammatical construction from "shall become" to "are" for tax liens on transferred property, and from "shall attach" to "attaches" for liens after deferral periods.

Replaces references to "executor, administrator" with "personal representative" throughout the statute to modernize terminology.

Substitutes "revenue commissioner" with "state treasurer" as the responsible official for estate tax administration and notices.

Updates procedural language from "information" to "complaint" for court filings, "decree" to "order," and "proceeding" to "action" to align with modern civil procedure terminology.

Modifies specific fees and redemption provisions, including changing the redemption fee from $1.00 to $10.00 and clarifying procedures for property redemption within 6 months of sale.