MI SB0574

Amends Michigan's 1893 property tax assessment and collection law to clarify state and local government roles in foreclosing delinquent tax properties.

Establishes that county boards of commissioners may elect to have the state foreclose property forfeited to the county treasurer, with approval from the county treasurer and county executive.

Allows counties to rescind prior foreclosure elections during specific windows: December 2004 or January 1-March 1, 2009 for counties with eligible cities.

Defines "foreclosing governmental unit" as either the county treasurer or the state (if the county elected state foreclosure), and clarifies that "forfeited" property does not grant the governmental unit possession or ownership rights.

Confirms that county foreclosure of delinquent tax property is voluntary and not a required service under the Michigan Constitution.