MI HB5058

Establishes legislative intent that property tax return, forfeiture, and foreclosure provisions meet minimum due process requirements under Michigan and U.S. constitutions without creating new rights beyond constitutional minimums.

Allows county boards of commissioners to elect by resolution (with county treasurer and executive concurrence) to have the state foreclose property forfeited for delinquent taxes under section 78g, with election deadline of December 1, 1999.

Permits counties to rescind prior foreclosure elections during December 2004 or between January 1-March 1, 2009 through board resolution with required concurrences.

Establishes a rescission window from the bill's effective date through November 30, 2014 for counties to opt out of state foreclosure, with different effective dates for foreclosure responsibility depending on rescission timing (February 1, 2014 or February 1, 2015).

Clarifies that county foreclosure of forfeited property is voluntary and not a required local government service under the 1963 Michigan Constitution, and permits county-local unit agreements for tax collection and lien enforcement.