HB 5151 Summary

• Modifies tax collection and payment procedures by requiring that collected tax amounts are subject to applicable court orders under MCL 600.6093 before delivery to taxing units, creating a new subsection 43(14).

• Changes grammar and references throughout the General Property Tax Act to use gender-neutral language ("or her" instead of "his") and updates statutory citations to use modern MCL format.

• Applies the court order requirement to multiple sections governing tax distribution, including provisions for township treasurers (section 51), partial tax collections (section 52), returned amounts from erroneous collections (section 52a), and county treasurer payments (section 54).

• Takes effect 90 days after enactment but only if House Bill 5150 of the 98th Legislature is also enacted into law (conditional enactment tied to companion legislation).