County staff seek authority to add tax administration fees for Highland Park after city treasurer lacked required bond

Chief Deputy Treasurer John Viera Adams told the committee that Highland Park's treasurer "has failed to obtain a bond as required under MCL 2 11.51," and that the county's bonding agent could not provide a bond on the city's behalf. Adams said the county has not received tax disbursements from Highland Park for the 2025 tax year to date and that the statute provides for the county treasurer to step into local treasurer duties in that situation.

Adams said the resolution before the committee would authorize County Treasurer Eric Sabree to add a property tax administration fee, a late penalty charge, and interest to all taxes collected as bonded treasurer for Highland Park, and that any excess of those fees would be used to cover collection expenses through the county general fund.

Commissioners asked operational and legal questions, including how long an official may hold office without a bond, whether the current local treasurer continues to be paid, and how the county would ensure payment flows to cover the county employee performing collections. Adams said the county staff member who would perform collections is an investment manager with treasurer experience and that the hourly rate used in the resolution is that employee's county salary; he could not answer whether the elected treasurer is still receiving pay.

The committee requested written legal analysis from corporation counsel and county counsel on the bonding status and any implications for the local office. Commissioner Martha G. Scott asked staff to invite Highland Park elected officials, including the mayor and treasurer, to a future committee meeting to discuss the status of the office and collections. Staff agreed to prepare a memo about the bonding status of treasurers under the county's purview.