Title 211, TAXATION OF REAL AND PERSONAL PROPERTY

Sec. 9. Upon receipt of payment of special assessments deferred under this act, the collecting officer shall forthwith transmit the amount received to the department as reimbursement for the sums theretofore advanced, to indemnify the local special assessment districts.

Sec. 10. (1) There is created a special revolving fund within the department to pay special assessments under this act and the sum of $3,000,000.00 of the principal of the Michigan veterans' trust fund shall be used for this investment purpose. (2) An amount which is paid by the …

Sec. 1. Whenever any parcel of real estate shall have been assessed by the proper body for the construction of any public improvement, and such assessment has not been paid and cannot be lawfully made a lien on the real estate, the amount of such assessment shall constitute a per…

Sec. 2. In case any such assessment set forth in section 1 hereof shall be payable in installments, each installment shall constitute a personal obligation of the owner of such parcel of land at the time such assessment roll shall be delivered to such collecting officer.

Sec. 1. The governing body of a county, city, village, township, school district or drainage district may appropriate money and purchase lands at the statutory sale of lands for delinquent drain assessments. In case of the purchase of such lands such governing body may also appro…

Sec. 1. This act shall be known and may be cited as the "tax reverted clean title act".

Sec. 2. As used in this act: (a) "Authority" means a land bank fast track authority created under the land bank fast track act. (b) "Commission" means the state tax commission created by 1927 PA 360, MCL 209.101 to 209.107. (c) "Eligible tax reverted property" means property that…

Sec. 3. Eligible tax reverted property is exempt from ad valorem property taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, as provided under section 7gg of the general property tax act, 1893 PA 206, MCL 211.7gg.

Sec. 4. (1) Not later than December 31 of each year, an authority shall provide a list of all property sold by the authority in that calendar year to the assessor of each local tax collecting unit in which the property sold by the authority is located. (2) The assessor of each lo…

Sec. 5. (1) Except as otherwise provided in section 5a, there is levied upon every owner of eligible tax reverted property a specific tax to be known as the eligible tax reverted property specific tax. (2) The amount of the eligible tax reverted property specific tax in each year…

Sec. 5a. (1) The authority may exempt eligible tax reverted property from the eligible tax reverted property specific tax if the exemption will assist in the creation of jobs, investment, or other economic development benefits in the city, village, or township in which the eligib…

Sec. 1. This act shall be known and may be cited as the "transitional qualified forest property specific tax act".

Sec. 2. As used in this act: (a) "Commission" means the state tax commission created by 1927 PA 360, MCL 209.101 to 209.107. (b) "Conservation district" means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1]. (c) "Converted by a cha…

Sec. 3. For taxes levied after December 31, 2015, subject to section 4, transitional qualified forest property is exempt from ad valorem property taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155, as provided under section 7vv of the general pr…

Sec. 4. (1) An owner of forestland that withdraws commercial forestland under section 51108(5) of the natural resources and environmental protection act, 1994 PA 451, MCL 324.51108, may apply to the department to have that forestland determined to be transitional qualified forest…

Sec. 5. The assessor of each local tax collecting unit in which there is transitional qualified forest property shall determine annually as of December 31 the value and taxable value of each parcel of transitional qualified forest property located in that local tax collecting uni…

Sec. 6. (1) There is levied upon the owner of each parcel or transitional qualified forest property a specific tax to be known as the transitional qualified forest property specific tax. (2) The amount of the transitional qualified forest property specific tax in each year shall …

Sec. 7. Unpaid transitional qualified forest property specific taxes are subject to forfeiture, foreclosure, and sale in the same manner and at the same time as taxes returned as delinquent under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155.

Sec. 8. (1) If forestland that was subject to the transitional qualified forest property specific tax is not transitional qualified forest property as determined by the department, the department shall notify the local tax collecting unit and that property shall be immediately pl…

Sec. 9. If all or a portion of transitional qualified forest property is converted by a change in use and is no longer transitional qualified forest property, an owner shall immediately notify the local tax collecting unit, the assessor, and the department, on a form created by t…

Sec. 10. An owner of transitional qualified forest property shall report to the department on a form prescribed by the department when a forest practice or timber harvest has occurred on the transitional qualified forest property during a calendar year. The report shall indicate …

Sec. 11. The owner of transitional qualified forest property shall retain the current management plan, most recent harvest records, recorded copy of a receipt of the tax exemption, and a map that shows the location and size of any buildings and structures on the property. The own…

Sec. 1. This act shall be known and may be cited as the "agricultural property recapture act".

Sec. 2. As used in this act: (a) "Benefit period" means the period in years between the date of the first exempt transfer and the conversion by a change in use, not to exceed the 7 years immediately preceding the year in which the qualified agricultural property is converted by a…

Sec. 3. (1) Beginning January 1, 2001, the agricultural property recapture tax provided under section 4 is imposed as provided in this section if the property meets all of the following conditions: (a) The property was transferred after December 31, 1999. (b) The taxable value of…

Sec. 4. The recapture tax imposed under section 3 is the benefit received on that property.

Sec. 5. (1) The recapture tax shall be collected by the county treasurer and deposited with the treasurer as provided in this section. By the fifteenth day of each month, the county treasurer shall, on a form prescribed by the treasurer, itemize the recapture taxes collected the …

Sec. 6. The treasurer shall credit the proceeds of the recapture tax collected by county treasurers under this act to the fund in which the proceeds from lien payments made under part 361 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.36101 to 324…

Sec. 7. This act shall be administered by the revenue division of the department of treasury under 1941 PA 122, MCL 205.1 to 205.31.

Sec. 1. If any person, firm, or corporation, owning or claiming to own 1 or more government subdivisions of land or 1 or more lots or blocks included within the limits of any township, village, or city plat included in the assessment with other government subdivisions of land or …

Sec. 1. In any county in which there are situated any lands assessed for special drain taxes, or any townships, cities or villages assessed at large for the construction of county or inter-county drains, and where bonds have been issued on behalf of the drainage district in antic…

Sec. 3. If any part or parts of the drain taxes or highway assessments have become delinquent, and if the county has advanced money for the payment of the bonds by reason of the delinquency, or if refunding bonds have been issued to extend the time of payment of the bonds, the bo…

Sec. 4. The taxes or assessments so extended shall be and remain a lien on the property taxed or assessed to the same extent as if no such extension had been made.

Sec. 5. Nothing in this act shall impair the validity or lien of any special drain taxes or highway assessments not extended hereunder, or the right of any county to collect the same, or the obligation of any county to pay any drain or highway bonds not assumed hereunder out of t…

Sec. 1. This act shall be known and may be cited as the "state education tax act".

Sec. 2. As used in this act: (a) "General property tax act" means the general property tax act, Act No. 206 of the Public Acts of 1893, being sections 211.1 to 211.157 of the Michigan Compiled Laws. (b) "Tax" means the state education tax authorized under section 3.

Sec. 3. (1) Beginning in 1994, except as otherwise provided in subsections (2) and (3), there is levied a state education tax on all property not exempt by law from ad valorem property taxes or not subject to a tax under 1905 PA 282, MCL 207.1 to 207.21, at a rate of 6 mills. (2)…

Sec. 5. (1) Beginning in 1994 through 2002, the tax levied under this act shall be collected and distributed by the local tax collecting unit under the provisions of the general property tax act at the same time as other taxes levied by the local school district for school operat…

Sec. 5a. (1) Not later than May 25, 2001, a qualified local school district shall transmit to the state treasurer all excess debt levy retirement funds held by the qualified local school district. The state treasurer shall deposit all excess debt levy retirement funds transmitted…

Sec. 5b. (1) This section applies only to a city or township, or that portion of a city or township, in which no property taxes, other than the following, are levied in the summer of 2003 and any summer after 2003: (a) The tax levied under this act. (b) Village taxes. (c) Beginni…

Sec. 5c. (1) Not later than June 10, 2013, a qualified local school district shall transmit to the state treasurer all excess debt levy retirement funds held by the qualified local school district. The state treasurer shall deposit all excess debt levy retirement funds transmitte…

Sec. 6. This act shall not take effect unless Senate Joint Resolution S is submitted to the voters and the following bills are enacted into law: (a) House Bill No. 5109. (b) House Bill No. 5110. (c) House Bill No. 5116. (d) House Bill No. 5009. (e) House Bill No. 5010. (f) House …

Sec. 1. This act shall be known and may be cited as the "qualified forest property recapture tax act".

Sec. 2. As used in this act: (a) "Benefit period" means the period in years between the date of the first exempt transfer and the conversion by a change in use, not to exceed the 10 years immediately preceding the year in which the qualified forest property is converted by a chan…

Sec. 3. (1) Beginning January 1, 2007, the qualified forest property recapture tax provided under section 4 is imposed as provided in this section if the property is converted by a change in use after December 31, 2006. (2) The recapture tax is the obligation of the person who ow…

Sec. 4. The recapture tax under this act shall be imposed at the following rate: (a) Except as otherwise provided in subdivision (c), if the property is converted by a change in use and there have not been 1 or more harvests of forest products on that property consistent with the…