Foreclosure notices will begin appearing this month on 42 tax-delinquent properties in the BayView condominium development in Suttons Bay, according to county treasurer Vicki Kilway.

The developer of the BayView project, Suttons Bay Development, L.L.C. headed by Marcus W. Yono of Brighton, currently owes more than $400,000 in back taxes for 2005 and 2006.

Summer taxes for this year are due Sept. 17, but the amount owed on BayView properties for 2007 was not immediately available.

Kilway said that as of Sept. 1, the developer of BayView owes more than $194,000 in unpaid 2005 taxes and penalties on 42 “tax parcels” – mostly unbuilt or unsold condo units located in Phase One of the development along St. Joseph Ave. (M-22) just north of Race Street (M-204) in the Village of Suttons Bay.

She said that the developer had been notified formally that the properties would be subject to a foreclosure sale on March 31, 2008, unless all the 2005 taxes and penalties are paid by that time.

Kilway said that a contractor hired by the county would physically visit and inspect the BayView properties sometime this month and post notices on the properties that they may be subject to foreclosure. In compliance with the 1999 state Tax Reversion and Foreclosure Act, Kilway recorded “forfeiture certificates” against the delinquent BayView properties in April.

She said that personal site visits and posting of notices represented a second phase of the foreclosure process as spelled out under state law. The law shortened to three years the time during which taxpayers must pay back taxes and penalties or face foreclosure.

The amount owed on the 42 BayView properties was originally about $138, 000 for 2005 Kilway said, but is now at $194,345 including fees and penalties. The developer is also delinquent in paying more than $208,000 in 2006 taxes on the properties. Assuming the 2006 taxes aren’t paid either, the law requires the treasurer to wait until next year to include last year’s taxes in any foreclosure action.

Unpaid summer 2007 taxes become delinquent on Sept. 17, Kilway said. She explained that the county pays the Village of Suttons Bay delinquent tax money it is owed out of a $6.6 million tax revolving fund maintained by the county. The county is then responsible for collecting unpaid taxes and penalties – or initiating foreclosure proceedings if the taxes aren’t paid.

The county’s revolving fund will cover the 9.4883 mills owed to the village for each of the delinquent BayView properties, Kilway explained. The fund will also cover 33 mills levied against the properties in the summer of 2006, as well as the winter tax of 6.3 mills.

The millages pay for village, township and county services, public schools, county roads, senior citizen services, and bus services.

The actual “base tax” amounts owed by the developer on the 42 delinquent tax parcels within BayView ranged between $1,681 and $10,792 per unit.