MI SB0809

Replaces the word "shall" with "must" throughout sections 78h and 78k of the General Property Tax Act for consistency in legal language.

Adds new subsection 78h(3)(d) to allow foreclosing governmental units to withhold property from foreclosure if a payment was made for taxes levied after the delinquent tax year, the payment equaled or exceeded the redemption amount, and the property has not been previously withheld under this provision.

Adds corresponding subsection 78k(9)(g) allowing foreclosures to be canceled by recording a certificate of error if a qualifying payment was made for subsequent tax years meeting the conditions in section 78h(3)(d).

Clarifies that property withheld from foreclosure due to financial hardship under section 78k(4) is "subject to" rather than "must be included in" the succeeding year's foreclosure proceeding.

Enacts only if Senate Bill 808 of the 101st Legislature is enacted into law.