In Roseborough v. Empire of America , the plaintiffs claimed that the defendant bank had failed to pay the real estate taxes in a timely manner, as required by the parties’ mortgage agreement. 168 Mich.App. 92, 93, 423 N.W.2d 578, 579 (1987) (per curiam). The plaintiffs contended that the bank's agreement to pay the taxes "when due" required payment of the 1984 taxes on 1 December 1984, the date on which property tax collection commenced and the amounts assessed became a lien on the property.

Both of these changes in the law clearly indicate the Legislature's intent that "the owner or person otherwise to be assessed" is obligated for the taxes for the ensuing year as of the tax day. Plaintiffs' reliance on Roseborough v Empire of America, 168 Mich. App. 92; 423 N.W.2d 578 (1987), and Bishop v Brown, 118 Mich. App. 819; 325 N.W.2d 594 (1982), is misplaced. In Roseborough, the plaintiffs claimed that the defendant bank had failed to pay timely their real estate taxes as required by the parties' mortgage agreement.

The local governmental entity commences collection of real property taxes by mailing the tax bill which includes the description of the real property assessed, the assessed valuation of the property, and the amount of the tax. § 211.44. A delinquency in the payment of the real property taxes commences on the date when the county treasurer may first impose a penalty for payment. Roseborough v. Empire of America, 168 Mich. App. 92, 95, 423 N.W.2d 578, 579 (1987); Bishop v. Brown, 118 Mich. App. 819, 826-27, 325 N.W.2d 594, 598 (1982). When a tax delinquency exists, the real property subject to the unpaid taxes may be sold in accordance with the statute.