Timeline 2007 Taxes


DATE: ACTION: COSTS:
March 1, 2008 Unpaid 2007 taxes returned delinquent to the County Treasurer for collection. 5% interest
+ 1% per month
June 1, 2008

 

First mail notice- County Treasurer sends out notice of delinquency via first class mail to taxpayer of record.
Sept. 1, 2008

Second Mail Notice- County Treasurer sends out notice of delinquency  via first class mail to taxpayer of record.
October 1, 2008

$15.00 fee- County Treasurer adds $15.00 certified mail fee to each parcel for which delinquent taxes remain unpaid.

$15.00

February 1, 2009
 
Third Mail Notice (Certified)- County Treasurer sends notice of delinquency and pending forfeiture via certified mail to taxpayer of record.
March 1, 2009




Forfeiture- Property forfeited to County Treasurer:

Treasurer adds $175.00 administration fee and recording fee. Interest increases from 1% per month to 1.5% per month computed retroactively to March 2008.

1.5% interest
$20.00 recording fees
$175.00 administrative fee
March 1, 2009-
    April 15, 2009
Certificate of Forfeiture- County Treasurer records certificates of forfeiture with the Register of Deeds.
May 1, 2009-
    Dec. 1, 2009
Title Search- FGU (Foreclosing Governmental Unit) conducts title search of property to identify owners entitled to notice.
June 15,  2009
Foreclosure Petition- FGU files foreclosure petition with Circuit Court.  
June 15, 2009-
     Jan. 31, 2010


Certified mail notice of Foreclosure- Notice of foreclosure sent by certified mail at least 30 days before show cause hearing

court costs
certified mail costs
service fees
June 15, 2009-
     Jan. 31, 2010
Personal visit-FGU agent visits each property forfeited and serves copy of notice of foreclosure, and verbally informs occupant of foreclosure; if unoccupied, a notice will be posted.
June 15, 2009-
    Feb. 22,  2010
Published notice- notice by publication for 3 successive weeks. publication fee
Show cause hearing- FGU conducts administrative show cause hearing no later than 7 days before foreclosure hearing.
Jan. 30, 2010-
  March 31, 2010
Foreclosure hearing- Circuit court hearing on foreclosure petition. court costs
March 31, 2010
Entry of Judgment- Circuit court enters Judgment of Foreclosure.
Clear title to foreclosed property vests in FGU and redemption rights expire in uncontested cases.  Redemption rights expire 21 days after judgment in contested cases.
Appeal- FGU or person with interest in foreclosed property may appeal to court of appeals.
FGU records judgment or notice of judgment with County Register of Deeds.  recording costs
July - Oct 2010



First Land Auction with set minimum bids; Local government or county may obtain for minimum bid.  State, if not FGU, may obtain by paying market value. any costs incurred in bringing the property to sale.

July - Nov 2010
Second Land Auction with no minimum bids.
 
Dec. 1, 2010-
   Dec. 31, 2010
Unsold property may be transferred with consent to city, village, or township.
Dec. 31, 2010
Unsold property not sold or transferred is retained by FGU.