The Board of Review may entertain a petition of a taxpayer for temporary relief from the payment of real estate taxes where such petition is based upon a demonstrated and proven inability to pay. In the case of exemptions made to persons who, in the opinion of the City Assessor and the Board, by reason of poverty, are unable to contribute towards the public charges, the City Assessor or the Board shall require, as a condition to the grant of a temporary exemption, a lien and agreement for reimbursement upon a form reading substantially as follows:
KNOW ALL MEN BY THESE PRESENTS, That the undersigned _______________________, residing at ____________________________, being the owner of the real estate hereinafter described, does hereby request that because of my present inability to pay, I be relieved from the payment of any City, School and County property taxes for the fiscal year commencing January 1, 19__ for City taxes and December 1, 19__, for School and County taxes, and if this request is granted, I hereby promise and agree as follows:
1. In the event of the subsequent disposition of this property by sale, gift, devise or other means, all of the property taxes from which I am being relieved by this agreement shall be paid to the City, School and County, respectively, at the time of such transfer.
2. I hereby charge and encumber such real estate and any improvements existing thereon or hereafter erected with full payment and satisfaction of such taxes and such charges shall be a valid lien and obligation, enforceable against such real estate and against my heirs, assigns, devisees, vendees, personal representatives or successors in title.
3. I hereby authorize the City Assessor to record this agreement with the County Register of Deeds as a valid and binding lien on the real estate herein described.
4. I hereby promise that this agreement and the lien created hereby will not be contested in any way by myself, my heirs, assigns, personal representatives or successors in title.
5. The premises above referred to are situated in the City of Southgate, Wayne County, Michigan, and are descried as follows:
IN WITNESS WHEREOF, I have hereunto affixed by hand this _____ day of ________________, 19__, in the City of Southgate, Wayne County, Michigan.
Witnesses:
Address
STATE OF MICHIGAN )
)ss
COUNTY OF WAYNE )
On this ______ day of _____________________, 19__, before me a Notary Public in and for said County of Wayne, came _____________________________ who being first duly sworn said that he/she read the foregoing lien and agreement for reimbursement and knows the contents thereof and that he/she has signed said document as his/her free act and deed.
PREPARED BY: _______________________________________
Notary Public, Wayne County
My commission expires: ________________
Such instrument shall assign to the City such amount of taxes as are temporarily relieved by the action of the Board. No such lien and agreement for reimbursement shall deprive the owner of the property to whom the temporary tax exemption is granted of his or her right to freely occupy and use the property, but shall give the City, in the event of the ownership of such property being transferred to another in any manner whatsoever, such an interest therein as will provide for the payment to the City of an amount equal to all taxes which would have been assessed and collected by the City against the property of such owner had the temporary exemption not been granted, with interest, in addition thereto, in such amount as is provided by law for the collection of delinquent taxes.
(1974 Code Sec. 1.301)