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Michigan Statutes, Title 141

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Title 141, MUNICIPAL FINANCING

66 chapters · 621 sections in this title.

All chapters in Title 141621 Ch 284-of-1964, CITY INCOME TAX ACT100 Ch 34-of-2001, REVISED MUNICIPAL FINANCE ACT58 Ch 94-of-1933, THE REVENUE BOND ACT OF 193351 Ch 436-of-2012, LOCAL FINANCIAL STABILITY AND CHOICE ACT36 Ch 227-of-1985, SHARED CREDIT RATING ACT30 Ch 2-of-1968, UNIFORM BUDGETING AND ACCOUNTING ACT29 Ch 100-of-1990, CITY UTILITY USERS TAX ACT27 Ch 140-of-1971, GLENN STEIL STATE REVENUE SHARING AC…22 Ch 554-of-2008, REGIONAL CONVENTION FACILITY AUTHORI…15 Ch 203-of-1999, THE CONVENTION FACILITY AUTHORITY ACT14 Ch 244-of-1989, REGIONAL TOURISM MARKETING ACT13 Ch 395-of-1980, COMMUNITY CONVENTION OR TOURISM MARK…13 Ch 181-of-2014, MICHIGAN FINANCIAL REVIEW COMMISSION ACT12 Ch 383-of-1980, CONVENTION AND TOURISM MARKETING ACT12

22 sections·Filtered byTitle 141✕Ch 140-of-1971✕

Mich. Comp. Laws § 141.901 Short title.
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Sec. 1. This act shall be known and may be cited as the "Glenn Steil state revenue sharing act of 1971".
Mich. Comp. Laws § 141.902 “Intangibles tax,”“sales tax,” and “state income tax” defined.
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Sec. 2. (1) "Intangibles tax" means the intangibles tax imposed by Act No. 301 of the Public Acts of 1939, as amended, being sections 205.131 to 205.147 of the Compiled Laws of 1948, or any similar act. (2) "Sales tax" means the sales tax imposed by Act No. 167 of the Public Acts…
Mich. Comp. Laws § 141.903 “Population” and “rate” defined.
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Sec. 3. (1) "Population" for the purpose of distributing revenues among cities, villages, townships, and counties means population according to the last and each succeeding statewide federal census, or a special statewide census as provided by law, whichever is later. Corrections…
Mich. Comp. Laws § 141.904 “Local property taxes,”“local income and excise taxes,”“local taxes,”“overlapping taxes,” and “special assessments” defined.
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Sec. 4. (1) "Local property taxes" means ad valorem property taxes levied by a city, village, or township. (2) "Local income and excise taxes" means collections of taxes pursuant to the city income tax act, Act No. 284 of the Public Acts of 1964, as amended, being sections 141.50…

Mich. Comp. Laws § 141.905 Definitions.

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Sec. 5. (1) "Local tax effort rate" for a city, village, or township means its local taxes divided by its taxable value. (2) "Statewide tax effort rate" means the total local taxes in the state divided by the total taxable value. (3) "Relative tax effort rate" means the local tax…

Mich. Comp. Laws § 141.906 Additional definitions.

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Sec. 6. (1) "Local tax burden rate" for a city, village, or township means local taxes of the city, village, or township plus special assessments plus 25% of the overlapping taxes levied in the city, village, or township, which sum is divided by the taxable value of the city, vil…

Mich. Comp. Laws § 141.907 Special census of population; cost; provisions; certification and utilization of results; enumeration date; share of revenues based on increased population.

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Sec. 7. (1) A city, village, or township may contract with the secretary of state or the United States bureau of the census to have conducted a special census of its population. The entire cost of the census shall be borne by the city, village, or township. The special census sha…

Mich. Comp. Laws § 141.911 Payments to counties from state income tax collections; time and basis; payments to counties based on sales tax collections.

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Sec. 11. (1) For state fiscal years before the 1996-1997 state fiscal year, the department of management and budget shall cause to be paid during each August, November, February, and May, to counties on a per capita basis the collections from the state income tax as certified by …

Mich. Comp. Laws § 141.912 Payments to cities, villages, and townships from sales tax collections; time and basis.

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Sec. 12. (1) For state fiscal years before the 1996-1997 state fiscal year, the department of treasury shall cause to be paid to each city, village, and township its share, computed on a per capita basis, during each August, November, February, and May, of the collections designa…

Mich. Comp. Laws § 141.912a Payments to cities, villages, townships, and counties; calculations; interest; payment of proportionate share of reimbursements to eligible authorities; disbursement dates.

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Sec. 12a. (1) For state fiscal years before the 1998-1999 state fiscal year, the department of treasury shall calculate the amount of payment to be made to a city, village, or township by multiplying the amount of state equalized value of tax exempt inventory property as certifie…

Mich. Comp. Laws § 141.913 Payments to cities, villages, and townships from state income tax and single business tax; payments based on sales tax collections; population more than or less than 750,000; limitations; distributions; payment dates; annual appropriation by legislature; withholding payments.

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Sec. 13. (1) This subsection and subsection (2) apply to distributions to cities, villages, and townships during the state fiscal years before the 1996-1997 state fiscal year of collections from the state income tax and single business tax. Except as otherwise provided in subsect…

Mich. Comp. Laws § 141.913a Census delay adjustment payments; eligibility of city, village, or township; calculation; reservation of additional sum; appropriation; reduction of amounts reserved.

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Sec. 13a. (1) Following the official certification and publication of the 1980 federal decennial census, the department of management and budget shall calculate for each city, village, and township: (a) The payment of revenues a city, village, or township would have received unde…

Mich. Comp. Laws § 141.913b Payments to include interest; delay in payments; gubernatorial directive; unavoidable delay or set off; disbursement by state treasurer.

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Sec. 13b. (1) In addition to the amounts required to be paid pursuant to sections 11, 12, and 13, these payments and the respective appropriations from the undedicated proceeds of the tax from which the payment is made shall include interest, which interest shall accrue on the un…

Mich. Comp. Laws § 141.913c Reduced rate or collections from local governmental unit's property, income, or utility tax; use of reduction as basis.

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Sec. 13c. For state fiscal years after the 1998-1999 state fiscal year, a reduction in the rate of or collections from a local unit of government's property, income, or utility tax shall not be used as a basis for a reduction of the amount distributed under this act to that local…

Mich. Comp. Laws § 141.913d Distribution periods less than 12 months; annualization of amount.

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Sec. 13d. The department shall annualize the amount of distributions under sections 11, 12a, and 13 as necessary to reflect distributions for periods of less than 12 months.

Mich. Comp. Laws § 141.914a Supplemental payments to cities, villages, or townships; computation; appropriation.

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Sec. 14a. If a special census of a city, village or township that levied at least 1 mill local property tax in the preceding calendar year is determined to meet the requirements of section 7, the department of management and budget, during July, 1976 and each July thereafter, sha…

Mich. Comp. Laws § 141.917 Disposition of payments made to cities, villages, townships, and counties.

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Sec. 17. Unless otherwise assigned, pledged, or required to be withheld, the payments made under this act to a city, village, township, or county shall be paid directly to the treasurer of the city, village, township, or county, shall be credited to the general fund of the city, …

Mich. Comp. Laws § 141.917a Withholding amount equivalent to delinquent payments due on emergency municipal loan; withholding payment under act; extent; plan for financing outstanding obligations upon which municipality defaulted; use of amounts withheld; payment of debt service on bonds or notes; agreement assigning or pledging payment; statement; withholding payment to satisfy payment due and owing to state.

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Sec. 17a. (1) To the extent required by the emergency municipal loan act, 1980 PA 243, MCL 141.931 to 141.942, a municipality granted a loan pursuant to the emergency municipal loan act, 1980 PA 243, MCL 141.931 to 141.942, shall have withheld from any payment the city, village, …

Mich. Comp. Laws § 141.918 Report on local taxes, special assessments, overlapping taxes, and taxable value; report on levied millage rate; effect of failure to report; prorating and allocating overlapping taxes; report on local revenues; summary and analysis of reports; recommendations; report on tax collections available for distribution; distribution in single warrant; reduced millage rate considered to be 1 mill.

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Sec. 18. (1) Each city, village, or township shall report its local taxes and special assessments and cities and townships shall report their overlapping taxes to the department of treasury by March 1. A city, village, or township that levied less than 1 mill in the immediately p…

Mich. Comp. Laws § 141.919 Effective date.

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Sec. 19. This act takes effect August 1, 1971. The distributions of the income tax which were paid in August 1971 which did not conform to the provisions of this act shall be adjusted in future payments under this act to so conform.

Mich. Comp. Laws § 141.920 Receipts of cities, villages, or townships maintaining local tax efforts.

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Sec. 20. A city, village, or township which maintains its local tax effort rate shall not receive less in the fiscal year ending June 30, 1976, than it received in the fiscal year ending June 30, 1975.

Mich. Comp. Laws § 141.921 Withholding payments until submission of financial report or audit; filing, evaluation, certification, and institution of financial plan to correct deficit condition; noncompliance; notification of legislature; “deficit condition” defined.

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Sec. 21. (1) If a city, village, township or county fails to provide an annual financial report or audit which conforms with the minimum procedures and standards prescribed by the state treasurer and is required under Act No. 2 of the Public Acts of 1968, as amended, being sectio…