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2001-8 Due State Account Number DNR Inspection Fees

June 1, 2001

To: County Treasurers, County Clerks, County Administrators, Controllers, and Managers

From: Richard L. Baldermann, CPA, CGFM Administrator Local Audit and Finance Division

RE: Revision to Listing of "Due State of Michigan" Account Numbers

Effective May 1, 2001, a site preparation fee of $25 has been added to Treasury's database to reflect the Department of Natural Resources (DNR) cost for reviewing and platting the legal descriptions, researching and obtaining plats, and researching the county records for over 23,000 parcels. At least 90% of the work occurs prior to the site inspection. This process is for county treasurers who have opted out of the tax reversion process under Public Act 123 of 1999.

As DNR staff start going into the field to conduct the on-site inspections and notifying occupants of the foreclosure process, an assessment of $20 will be added to Treasury's database for the entire county. This will cover DNR's cost for staff time, leasing of vehicles, travel expenses, and preparation of affidavits.

The DNR will notify each county prior to the first of the month as to when staff will be in the field conducting site inspections. Recording fees for the affidavits will not be assessed.

We understand that several counties have collected the inspection fees and have requested an account number from our office to classify the DNR inspection fees. We recommend that account titled "Due State of Michigan--DNR Inspection Fee," account number 228.52 in the General Agency Fund (formerly the "Trust and Agency Fund") No. 701, should be used to account for the amount due ($45) to the State Department of Natural Resources payable to the State of Michigan.

The counties which opted in and have expenditures related to the inspection of the property should use an account between 801 to 832 for professional and contractual services. If the inspection is performed by county personnel use an expenditure account for salaries and wages.

Please call (517) 373-3227 or write our office if you have any questions.

Michigan Department of Treasury
Local Audit and Finance Division
P.O. Box 30728
Lansing, Michigan 48909-8228