(A) An owner of a homestead as defined in Public 255 of 1976, § 1, who is 65 years of age or older or is totally and permanently disabled and who is also a citizen of the United States and has been a resident of the state and sole owner of the homestead for 57 years or more and who meets the minimum income requirements of Public Act 255 of 1976, § 3, is eligible for the deferment of special assessments due and payable hereunder. Subject to the provisions of Public Act 255 of 1976, the payment of special assessments due and payable hereunder on a homestead in any year in which an owner meets all of the terms and conditions of Public Act 255 of 1976, shall be deferred until one year after the owner's death, or until the homestead of any part thereof is sold, conveyed, or transferred.
(B) An owner of a homestead eligible for deferment under Public Act 225 of 1976 may apply to the local assessing officer for deferment of the payment of special assessments. The application shall be made upon the form to be furnished and available from the State Department of Treasury.
(C) In accordance with Public Act 225 of 1976, § 5, upon receipt of the application for deferment, the local assessing officer shall promptly examine the same to determine if the applicant meets the requirements of the Act and shall make an inspection of the property and property records and may conduct the investigations and surveys as deemed necessary. The local assessing officer shall thereupon promptly render a decision with respect to an application under this provision and shall notify the applicant of the decision rendered not later than the due date for the payment of any special assessment due hereunder.
(Ord. 93, passed 5-2-1983)
Statutory reference:
For provisions of Public Act 255 of 1976, see M.C.L.A. §§ 211.761 et seq.