reglab/housing_qa huggingface dataset:
MI Comp L § 211.741 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 162 of 1962 - Notice of Special Assessment Hearings (211.741 - 211.746)|Section 211.741 - Notice of Hearings in Special Assessment Proceedings; Service on Owners or Parties Appearing on Last Local Tax Assessment Records; Statement That Appearance and Protest at Hearing Required for Appeal; Personal Appearance; Filing Appearance or Protest by Letter; Record of Parties Appearing to Protest.

211.741 Notice of hearings in special assessment proceedings; service on owners or parties appearing on last local tax assessment records; statement that appearance and protest at hearing required for appeal; personal appearance; filing appearance or protest by letter; record of parties appearing to protest.  Sec. 1.  (1) For each special assessment made against property, notice of all hearings in the special assessment proceedings shall be given as provided in this act in addition to any notice of hearings to be given by publication or posting as required by statute, charter, or ordinance. The provisions of this act in respect to service of notice by mail shall supersede any existing statutory, charter, or ordinance requirements for mailing notice. Notice of hearings in special assessment proceedings shall be given to each owner of or party in interest in property to be assessed whose name appears upon the last local tax assessment records by mailing by first class mail addressed to that owner or party at the address shown on the tax records at least 10 days before the date of the hearing. The last local tax assessment records means the last assessment roll for ad valorem tax purposes that has been reviewed by the local board of review, as supplemented by any subsequent changes in the names or the addresses of the owners or parties listed on that roll.  (2) The notice of hearing shall include a statement that appearance and protest at the hearing in the special assessment proceedings is required in order to appeal the amount of the special assessment to the state tax tribunal and shall describe the manner in which an appearance and protest shall be made.  (3) An owner or party in interest, or his or her agent may appear in person at the hearing to protest the special assessment, or shall be permitted to file his or her appearance or protest by letter and his or her personal appearance shall not be required.  (4) The governing body shall maintain a record of parties who appear to protest at the hearing. If a hearing is terminated or adjourned for the day before a party is provided the opportunity to be heard, a party whose appearance was recorded is considered to have protested the special assessment in person. History: 1962, Act 162, Imd. Eff. May 10, 1962 ;-- Am. 1989, Act 64, Eff. July 31, 1989
MI Comp L § 211.742 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 162 of 1962 - Notice of Special Assessment Hearings (211.741 - 211.746)|Section 211.742 - Tax Assessment Records; Filing of Names; Changes of Names and Addresses.

211.742 Tax assessment records; filing of names; changes of names and addresses. Sec. 2.  Where any person claims an interest in real property whose name and correct address do not appear upon the last local tax assessment records, he shall be obligated to file immediately his name and address with the local tax assessing officer. This requirement shall be deemed effective only for the purpose of establishing a record of the names and addresses of those persons entitled to notice of hearings in special assessment proceedings. It shall be the duty of each tax assessing officer to immediately enter on the local tax assessment records any changes in the names and addresses of owners or parties in interest filed with him and at all times to keep such tax assessment records current and complete and available for public inspection.  History: 1962, Act 162, Imd. Eff. May 10, 1962
MI Comp L § 211.743 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 162 of 1962 - Notice of Special Assessment Hearings (211.741 - 211.746)|Section 211.743 - Notice of Hearings; Mailing.

211.743 Notice of hearings; mailing. Sec. 3.  On and after 30 days following the effective date of this act, any officer whose duty it is to give notice of hearings in special assessment proceedings may rely upon the last local tax assessment records in giving notice of hearing by mail. The method of giving notice by mail as provided in this act is declared to be the method that is reasonably certain to inform those to be assessed of the special assessment proceedings. History: 1962, Act 162, Imd. Eff. May 10, 1962
MI Comp L § 211.744 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 162 of 1962 - Notice of Special Assessment Hearings (211.741 - 211.746)|Section 211.744 - Invalidation of Assessment; Reassessment.

211.744 Invalidation of assessment; reassessment.  Sec. 4.  Any failure to give notice as required in section 1 shall not invalidate an entire assessment roll but only the assessments on property affected by the lack of notice. A special assessment shall not be declared invalid as to any property if the owner or the party in interest thereof has actually received notice, has waived notice, or has paid any part of the assessment. If any assessment is declared void by court order or judgment, a reassessment against the property may be made.  History: 1962, Act 162, Imd. Eff. May 10, 1962 ;-- Am. 1989, Act 64, Eff. July 31, 1989
MI Comp L § 211.745 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 162 of 1962 - Notice of Special Assessment Hearings (211.741 - 211.746)|Section 211.745 - Notice of Hearings; Validation of Previously Held Hearings.

211.745 Notice of hearings; validation of previously held hearings. Sec. 5.  Notwithstanding the lack of a statute, charter or ordinance provision for the mailing of notice of hearings, each special assessment hearing heretofore held is validated insofar as any notice of hearing is concerned, if notice was given by mail to the owners or parties in interest whose names appeared at the time of mailing on the last local tax assessment records. Any such special assessment hearing is also validated as to any owner or party in interest who has actually received notice of hearing, has waived such notice, or has paid any part of the special assessment. History: 1962, Act 162, Imd. Eff. May 10, 1962
MI Comp L § 211.746 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 162 of 1962 - Notice of Special Assessment Hearings (211.741 - 211.746)|Section 211.746 - Statement of Right to File Written Appeal.

211.746 Statement of right to file written appeal. Sec. 6.  If a special assessment is made against property, the notice of the special assessment sent to the property owner or person responsible for payment of the ad valorem property taxes under 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, shall include, in addition to any other requirements by statute or charter, a statement that the owner or any person having an interest in the real property may file a written appeal of the special assessment with the state tax tribunal within 30 days after the confirmation of the special assessment roll if that special assessment was protested at the hearing held for the purpose of confirming the roll. History: Add. 1989, Act 64, Eff. July 31, 1989
MI Comp L § 211.761 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)|Section 211.761 - Definitions.

211.761 Definitions. Sec. 1.  As used in this act:   (a) "Department" means the department of treasury.  (b) "Totally and permanently disabled" means a person as defined in 42 U.S.C. section 416.  (c) "Homestead" means a dwelling or a unit in a multiple-unit dwelling, owned and occupied as a home by the owner thereof, including all contiguous unoccupied real property owned by the person. Homestead includes a dwelling and an outbuilding used in connection with a dwelling, situated on the lands of another.  (d) "Owner" includes a person eligible for the exemption specified in this act, who is purchasing a homestead under a mortgage or land contract or who owns a dwelling situated on the leased lands of another or is a tenant-stockholder of a cooperative housing corporation.  (e) "Special assessment" means an assessment against real property calculated on a benefit or ad valorem basis for curb and gutter, sidewalk, sewer, water, or street paving; a drain; a connection fee or similar charge for a sewer or water system; or the land contract on a parcel of property acquired under the circumstances set forth in section 3(2). Special assessment does not include charges for current service. History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan. 13, 1977 ;-- Am. 1978, Act 360, Imd. Eff. July 22, 1978
MI Comp L § 211.764 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)|Section 211.764 - Application for Deferment; Affidavit Form; Signature; Contents; Consent of Mortgagee or Land Contract Vendor; Filing.

211.764 Application for deferment; affidavit form; signature; contents; consent of mortgagee or land contract vendor; filing.  Sec. 4.  An owner may apply to the local assessing officer for deferment of the payment of special assessments on the owner's homestead. The application shall be made upon an affidavit form to be furnished and made available by the department at convenient locations throughout the state. The affidavit form shall contain the following statement in 10-point boldface type located immediately above the affiant's signature: "If this deferment is authorized the state will place a lien on your property." A person making a false affidavit for the purpose of obtaining deferment of special assessments under this act is guilty of perjury. If the homestead is owned jointly by husband and wife, each spouse shall sign and file the affidavit. If the homestead is encumbered by a mortgage or an unpaid balance on a land contract, a deferment of special assessments shall not be made without the written consent of the mortgagee or the land contract vendor, which shall be filed with the affidavit. The affidavit shall be filed with the local assessing officer at least 30 days after the due date of a special assessment or installment of a special assessment for which deferment is requested.  History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 403, Imd. Eff. Jan. 8, 1981
MI Comp L § 211.765 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)|Section 211.765 - Examination of Affidavit by Local Assessing Officer; Inspections, Investigations, and Surveys; Compelling Information; Decision; Notice; Finality.

211.765 Examination of affidavit by local assessing officer; inspections, investigations, and surveys; compelling information; decision; notice; finality. Sec.5.  Upon receipt of the affidavit, the local assessing officer shall promptly examine it to determine if the applicant meets the requirements of this act and shall make an inspection of the property and property records and conduct an investigation and survey as it deems necessary. An applicant shall not be compelled to supply information not reasonably essential to a proper determination of the eligibility of the owner and the homestead for the relief provided under this act. The local assessing officer shall promptly make its decision with respect to an application under this section and shall notify the applicant of its decision not later than the due date for a special assessment involved in the application. A decision of the local assessing officer shall be final except as otherwise provided pursuant to the constitution. History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan. 13, 1977
MI Comp L § 211.766 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)|Section 211.766 - Payment of Special Assessment by Department to Indemnify Local Special Assessment Districts; Lien; Notice to County Treasurer; Record; Delinquent Tax Roll Requirements; Distribution of Amount Received From Department; Notation on Current Tax Roll.

211.766 Payment of special assessment by department to indemnify local special assessment districts; lien; notice to county treasurer; record; delinquent tax roll requirements; distribution of amount received from department; notation on current tax roll. Sec. 6.  The department shall pay the entire balance owing, including delinquent amounts, of the special assessment of an applicant who qualifies under this act. The department shall transmit to the collecting officer the sum of money required to indemnify the local special assessment district for a revenue loss resulting from the deferment of the special assessment. At the same time, the department shall cause the recording of a lien in favor of the state with the register of deeds and notify the county treasurer of the special assessment deferred, indicating the amount deferred for each special assessment and identifying the homestead. The county treasurer shall keep a record of the notice and shall require that the homestead be included in the subsequent return of delinquent taxes by each collecting officer, that the property is identified on the delinquent roll as provided in this act, and that the amount of special assessment shown on the roll as due and unpaid are the same as the amount approved by the department for deferment. The sum received by the collecting officer from the department shall be distributed to the several special assessment districts in direct proportion to their respective shares of the total of special assessments deferred in the same manner that distribution would be made had the same amount been received from the payment of the special assessments. The collecting officer shall enter on the current tax roll opposite each homestead for which deferment is allowed a notation that payment is deferred pursuant to this act. History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan. 13, 1977
MI Comp L § 211.767 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)|Section 211.767 - Duties of City, Township, or Village Treasurer; Collection of Special Assessments.

211.767 Duties of city, township, or village treasurer; collection of special assessments. Sec. 7.  The treasurer of any city, township, or village, required by Act No. 206 of the Public Acts of 1893, as amended, being sections 211.1 to 211.157 of the Michigan Compiled Laws, to make a return of delinquent taxes to the county treasurer, shall include in the delinquent tax roll all homesteads for which deferment of special assessments are approved, and shall enter on the delinquent tax roll opposite each such item a notation that payment is deferred pursuant to this act. In a city collecting its own delinquent taxes, the treasurer similarly shall note on the city tax record of each such property that payment is deferred pursuant to this act. The collection of special assessments deferred for all such homesteads shall be made thereafter only in accordance with this act, any law, ordinance, or charter to the contrary notwithstanding. History: 1976, Act 225, Imd. Eff. Aug. 4, 1976
MI Comp L § 211.768 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)|Section 211.768 - Termination of Deferment; Collection Procedures; Collection Fees, Interest, Penalties, and Other Charges Inapplicable; Amount of Lien for Deferred Special Assessments.

211.768 Termination of deferment; collection procedures; collection fees, interest, penalties, and other charges inapplicable; amount of lien for deferred special assessments. Sec. 8.  Upon termination of the deferment of special assessments under this act, the collection procedures of Act No. 206 of the Public Acts of 1893, as amended, and any provisions of any law, ordinance, or charter applicable to the collection of delinquent taxes in a city collecting its own delinquent taxes, suspended by the terms of this act during the period of deferment, shall again apply to the deferred special assessments the same as they would have applied had no deferment been authorized and all of the special assessments had been levied initially in the third year preceding the calendar year in which the deferment was terminated, except that the provisions of those laws, ordinances, and charters with respect to collection fees, interest, penalties, and other charges shall not be applicable to the collection of, or foreclosure of the lien for special assessments deferred hereunder. The lien for deferred special assessments shall be for the amount of the special assessments only and shall not have any additional fee, penalty, or interest added except as provided in this act. History: 1976, Act 225, Imd. Eff. Aug. 4, 1976
MI Comp L § 211.768a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)|Section 211.768a - Payment of Deferred Special Assessments; Interest; Notice; Lien to Include Interest; Refund; Reapplication for Reinstitution of Previously Deferred Special Assessment.

211.768a Payment of deferred special assessments; interest; notice; lien to include interest; refund; reapplication for reinstitution of previously deferred special assessment. Sec. 8a.  (1) Except for an owner or owner's estate qualifying for deferment of special assessments under this act before January 8, 1981, the payment of special assessments deferred under this act made by the owner or owner's estate shall include interest computed for periods after January 8, 1981, at a rate of 1/2 of 1% per month or fraction of a month.  (2) The department shall notify each owner whose special assessments are authorized to be deferred under this act of the interest rate provided in this section.  (3) The lien created in section 6 for special assessments deferred under this act shall include an amount of interest as provided in this section.   (4) The department of treasury shall refund to each owner who, before the effective date of this subsection, paid their special assessment and was subject to the interest payment of subsection (1), an amount equal to the difference between the interest paid and the interest which would have been due at a rate of 1/2 of 1% per month or fraction of a month.  (5) If a deferment of a special assessment was terminated by an owner solely by payment of the deferred special assessment after January 8, 1981, and before the effective date of this subsection, the owner may reapply within 60 days of the effective date of this subsection to the local assessing officer for reinstitution of the previously deferred special assessment and the department of treasury shall refund the amount of the special assessment paid and redeferred to the owner. History: Add. 1980, Act 403, Imd. Eff. Jan. 8, 1981 ;-- Am. 1981, Act 59, Imd. Eff. June 4, 1981
MI Comp L § 211.769 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)|Section 211.769 - Reimbursement of Department for Sums Advanced.

211.769 Reimbursement of department for sums advanced. 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. History: 1976, Act 225, Imd. Eff. Aug. 4, 1976
MI Comp L § 211.770 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)|Section 211.770 - Special Revolving Fund.

211.770 Special revolving fund. 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 department to a local assessment district for a deferred special assessment shall be paid from the special revolving fund created in subsection (1).  (3) From the amounts received by the department as payment for deferred special assessments under this act, the department shall credit, on a quarterly basis, 1/2 of the total amount received to the special revolving fund created in this section, and shall transmit the remainder of this quarterly payment to the Michigan veterans' trust fund.  (4) Interest received pursuant to section 8a, and civil penalties received pursuant to section 2, shall be credited in full to the special revolving fund created in this section.  (5) Amounts required to be transmitted to the Michigan veterans' trust fund under subsection (3) shall be reduced by the amount of principal and earnings which was returned to the Michigan veterans' trust fund before the effective date of this subsection.  History: 1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1980, Act 403, Imd. Eff. Jan. 8, 1981
MI Comp L § 211.781 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791)|Section 211.781 - Short Title.

211.781 Short title.Sec. 1.  This act shall be known and may be cited as the "nonferrous metallic minerals extraction severance tax act". History: 2012, Act 410, Imd. Eff. Dec. 20, 2012
MI Comp L § 211.783 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791)|Section 211.783 - Mineral and Right, Claim, Lease, or Option; Tax Exemption; Shaft, Incline, Adit, or Value of Overburden Stripping at Open Mine; Tax Exemption.

211.783 Mineral and right, claim, lease, or option; tax exemption; shaft, incline, adit, or value of overburden stripping at open mine; tax exemption.Sec. 3.  Beginning December 31, 2012, any mineral and any right, claim, lease, or option in or of any mineral is exempt and any shaft, incline, adit, or value of overburden stripping located at an open mine is exempt under section 7pp of the general property tax act, 1893 PA 206, MCL 211.7pp. History: 2012, Act 410, Imd. Eff. Dec. 20, 2012
MI Comp L § 211.785 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791)|Section 211.785 - Preparation and Submission of Report by Taxpayer.

211.785 Preparation and submission of report by taxpayer.Sec. 5.  Each year, a taxpayer shall prepare and submit to the department and to the local tax collecting unit a report in the time, form, and manner required by the department, showing the total amount of minerals sold, transferred, or beneficiated during the preceding year, the taxable mineral value of the minerals sold, transferred, or beneficiated, and any other information required by the department for valuation purposes. History: 2012, Act 410, Imd. Eff. Dec. 20, 2012