• State-Foreclosed Real Property
Under General Property Tax Act 206 of 1893, as amended, the foreclosure and disposition of tax-delinquent real property in 13 of the state's 83 counties are the responsibility of the State of Michigan.

• Redemption Procedures to Accompany Tax Reversion Procedures for Opt-Out Counties
Property is still held at the county level and has not yet been transmitted to state. County treasurer therefore receives redemption payments and completes paper redemption form (included in Appendix B of this document). This form is then filed with the county register of deeds and payment of forfeited delinquent taxes, interest, penalties and fees is allocated to appropriate taxing units.

• Tax Reversion Procedure for Opt-Out Counties 
Flow chart of the Tax Revesion process.

• Layout of the Parcel and Addressee Information File
Input from the Counties will be in the form of fixed length files. There will be one file to read the Parcel Information and a second one to read the Party and the Address Information. Each line in these files will be one record. A detailed description of each of the columns follows.

• County Input File
Table of county input information.

• Tax Reversion Systems Memo
Effective this morning, we have made two final amendments to the County Input File we provided you previously.

• Notes to Accompany Tax Reversion Procedures for Opt-Out Counties
This first notice must be sent by first-class mail, address correction requested.

• Tax Reversion Procedure for Opt-In Counties 
Flow chart of the Tax Revesion process.

• Notes to Accompany Tax Reversion Procedures for Opt-In Counties
This first notice must be sent by first-class mail, address correction requested.

• Redemption Procedures to Accompany Tax Reversion Procedures for Opt-In Counties
County treasurer receives redemption payments and completes paper redemption form (included in Appendix B of this document). This form is then filed with the county register of deeds and payment of forfeited delinquent taxes, interest, penalties and fees is allocated to appropriate taxing units.