reglab/housing_qa huggingface dataset:
MI Comp L § 207.555 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.555 - Application for Industrial Exemption Certificate; Filing; Contents; Notice to Assessing and Taxing Units; Hearing; Application Fee.

207.555 Application for industrial exemption certificate; filing; contents; notice to assessing and taxing units; hearing; application fee. Sec. 5.  (1) After the establishment of a district, the owner or lessee of a facility may file an application for an industrial facilities exemption certificate with the clerk of the local governmental unit that established the plant rehabilitation district or industrial development district. The application shall be filed in the manner and form prescribed by the commission. The application shall contain or be accompanied by a general description of the facility and a general description of the proposed use of the facility, the general nature and extent of the restoration, replacement, or construction to be undertaken, a descriptive list of the equipment that will be a part of the facility, a time schedule for undertaking and completing the restoration, replacement, or construction of the facility, and information relating to the requirements in section 9.  (2) Upon receipt of an application for an industrial facilities exemption certificate, the clerk of the local governmental unit shall notify in writing the assessor of the assessing unit in which the facility is located or to be located, and the legislative body of each taxing unit that levies ad valorem property taxes in the local governmental unit in which the facility is located or to be located. Before acting upon the application, the legislative body of the local governmental unit shall afford the applicant, the assessor, and a representative of the affected taxing units an opportunity for a hearing.  (3) The local governmental unit may charge the applicant an application fee to process an application for an industrial facilities exemption certificate. The application fee shall not exceed the actual cost incurred by the local governmental unit in processing the application or 2% of the total property taxes abated under this act for the term that the industrial facilities exemption certificate is in effect, whichever is less. A local governmental unit shall not charge an applicant any other fee under this act. History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1976, Act 224, Imd. Eff. July 30, 1976 ;-- Am. 1996, Act 323, Imd. Eff. June 26, 1996 Popular Name: Act 198
MI Comp L § 207.556 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.556 - Application for Industrial Facilities Exemption Certificate; Approval or Disapproval; Appeal.

207.556 Application for industrial facilities exemption certificate; approval or disapproval; appeal.Sec. 6.  The legislative body of the local governmental unit, not more than 60 days after receipt by its clerk of the application, shall by resolution either approve or disapprove the application for an industrial facilities exemption certificate in accordance with section 9 and the other provisions of this act. If disapproved, the reasons shall be set forth in writing in the resolution. If approved, the clerk shall forward the application to the commission within 60 days of approval or before October 31 of that year, whichever is first, or as otherwise provided in section 7 in order to receive the industrial facilities exemption certificate effective for the following year. If disapproved, the clerk shall return the application to the applicant. The applicant may appeal the disapproval to the commission within 10 days after the date of the disapproval. History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1996, Act 323, Imd. Eff. June 26, 1996 ;-- Am. 2013, Act 85, Imd. Eff. June 28, 2013 Popular Name: Act 198
MI Comp L § 207.557a (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.557a - Cost of Facility Exceeding Certain Amount of State Equalized Value.

207.557a Cost of facility exceeding certain amount of state equalized value. Sec. 7a.  If, after reviewing the application described in section 7, the commission determines that the cost of the facility exceeds $150,000,000.00 of state equalized value, then all of the following apply:  (a) The replacement, restoration, or construction of the facility shall be completed within 6 years of the effective date of the initial industrial facilities exemption certificate or a greater time as authorized by the commission for good cause.  (b) The commission shall provide not more than 3 separate industrial facilities exemption certificates for the facility. The initial industrial facilities exemption certificate shall be effective for not more than 14 years. The second industrial facilities exemption certificate shall be effective 2 years after the initial industrial facilities exemption certificate becomes effective and shall continue to be effective for not more than 14 years. The third industrial facilities exemption certificate shall be effective 4 years after the initial industrial facilities exemption certificate becomes effective and shall continue to be effective for not more than 14 years. The commission may modify each certificate during the replacement, restoration, or construction of the facility.  (c) For each industrial facilities exemption certificate, the commission shall determine the portion of the facility to be completed. During the first 2 years of the industrial facilities exemption certificate period, the state equalized valuation of that portion of the facility shall be used to calculate the industrial facilities tax as provided in section 14. Upon the expiration of each industrial facilities exemption certificate or its revocation under section 15, that portion of the facility is subject to the general ad valorem property tax.  (d) Notwithstanding subdivision (b), an industrial facilities exemption certificate for a facility described in this section shall expire not more than 12 years from the completion of the facility. History: Add. 1996, Act 513, Imd. Eff. Jan. 13, 1997 Popular Name: Act 198
MI Comp L § 207.558 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.558 - Exemption of Facility and Certain Persons From Ad Valorem Taxes.

207.558 Exemption of facility and certain persons from ad valorem taxes. Sec. 8.  A facility or that portion of a facility described in section 7a, for which an industrial facilities exemption certificate is in effect, but not the land on which the facility is located or to be located or inventory of the facility, for the period on and after the effective date of the certificate and continuing so long as the industrial facilities exemption certificate is in force, is exempt from ad valorem real and personal property taxes and the lessee, occupant, user, or person in possession of that facility for the same period is exempt from ad valorem taxes imposed under Act No. 189 of the Public Acts of 1953, being sections 211.181 and 211.182 of the Michigan Compiled Laws. History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1993, Act 334, Eff. Apr. 1, 1994 ;-- Am. 1996, Act 513, Imd. Eff. Jan. 13, 1997 Popular Name: Act 198
MI Comp L § 207.560 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.560 - Annual Determination of Value of Facility.

207.560 Annual determination of value of facility. Sec. 10.  (1) The assessor of each city or township in which there is a speculative building, new facility, or replacement facility with respect to which 1 or more industrial facilities exemption certificates have been issued and are in force shall determine annually as of December 31 the value and taxable value of each facility separately, both for real and personal property, having the benefit of a certificate.  (2) The assessor, upon receipt of notice of the filing of an application for the issuance of a certificate, shall determine and furnish to the local legislative body and the commission the value of the property to which the application pertains and other information as may be necessary to permit the local legislative body and the commission to make the determinations required by section 9(1). History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1975, Act 302, Imd. Eff. Dec. 19, 1975 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 ;-- Am. 1996, Act 1, Imd. Eff. Jan. 30, 1996 Popular Name: Act 198
MI Comp L § 207.561a (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.561a - Facility Subject to Industrial Facilities Exemption Certificate; Exemption for Eligible Manufacturing Personal Property; Extension; Filing Combined Document; "Eligible Manufacturing Personal Property" and "Eligible Personal Property" Defined.

207.561a Facility subject to industrial facilities exemption certificate; exemption for eligible manufacturing personal property; extension; filing combined document; "eligible manufacturing personal property" and "eligible personal property" defined.Sec. 11a.  (1) If a facility was subject to an industrial facilities exemption certificate on or after December 31, 2012, notwithstanding any other provision of this act to the contrary, that portion of the facility that is eligible manufacturing personal property shall remain subject to the industrial facilities tax and shall remain exempt from ad valorem property taxes as provided in section 8 until that eligible manufacturing personal property would otherwise be exempt from the collection of taxes under section 9m, 9n, or 9o of the general property tax act, 1893 PA 206, MCL 211.9m, 211.9n, and 211.9o. The holder of an industrial facilities exemption certificate that has been extended under this subsection shall indicate that portion of a facility that is eligible manufacturing personal property by annually filing the combined document required under section 9m or 9n of the general property tax act, 1893 PA 206, MCL 211.9m and 211.9n, with the assessor of the township or city in which the eligible manufacturing personal property is located by the date required under section 9m or 9n of the general property tax act, 1893 PA 206, MCL 211.9m and 211.9n.  (2) As used in this section:  (a) "Eligible manufacturing personal property" means that term as defined in section 9m of the general property tax act, 1893 PA 206, MCL 211.9m.  (b) "Eligible personal property" means that term as defined in section 3(e)(iii) of the state essential services assessment act, 2014 PA 92, MCL 211.1053. History: Add. 2012, Act 397, Eff. Mar. 28, 2013 ;-- Am. 2015, Act 123, Imd. Eff. July 10, 2015 ;-- Am. 2016, Act 110, Imd. Eff. May 6, 2016 ;-- Am. 2017, Act 264, Eff. Dec. 31, 2017 Compiler's Notes: Enacting section 1 of Act 397 of 2012 provides:"Enacting section 1. Section 11a of 1974 PA 198, MCL 207.561a, as added by this amendatory act, is repealed if House Bill No. 6026 of the 96th Legislature is not approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014."Compiler's Notes: HB 6026, referred to in enacting section 1, became 2012 PA 408. The act did not appear on the August 5, 2014 primary ballot.
MI Comp L § 207.562 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.562 - Failure to Pay Tax Applicable to Personal Property; Seizure and Sale of Personal Property; Civil Action; Jeopardy Assessment; Disbursement.

207.562 Failure to pay tax applicable to personal property; seizure and sale of personal property; civil action; jeopardy assessment; disbursement. Sec. 12.  (1) If the industrial facility tax applicable to personal property is not paid within the time permitted by law for payment without penalty of taxes imposed under Act No. 206 of the Public Acts of 1893, as amended, the officer to whom the industrial facility tax is first payable may in his own name or in the name of the city, village, township, or county of which he is an officer, seize and sell personal property within this state of the owner who has so neglected or refused to pay the industrial facility tax applicable to personal property, to an amount sufficient to pay the tax, the expenses of sale, and interest on the tax at the rate of 9% per annum from the date the tax was first payable; or the officer may in his own name or in the name of the city, village, township, or county of which he is an officer, institute a civil action against the owner in the circuit court of the county in which the facility is located or in the circuit court of the county in which the owner resides or has his or its principal place of business, and in that civil action recover the amount of the tax and interest thereon at the rate of 9% per annum from the date the tax was first payable.  (2) The officer may proceed to make a jeopardy assessment, in the manner and under the circumstances provided by Act No. 55 of the Public Acts of 1956, being sections 211.691 to 211.698 of the Michigan Compiled Laws, as an additional means of collecting the amount of the tax under those circumstances.  (3) The officer may pursue 1 or more of the remedies provided in this section until such time as he has received the amount of the tax and interest thereon and costs allowed by this act or by law governing the proceedings of civil actions in the circuit courts. The amount of the tax and interest thereon shall be disbursed by the officer in the same manner as the industrial facility tax is disbursed when first payable. History: 1974, Act 198, Imd. Eff. July 9, 1974 Popular Name: Act 198
MI Comp L § 207.564a (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.564a - Reduction of Mills Used to Calculate Tax Under MCL 207.564(3); Exception.

207.564a Reduction of mills used to calculate tax under MCL 207.564(3); exception.Sec. 14a.  Within 60 days after the granting of an industrial facilities exemption certificate under section 7 for a new facility, the state treasurer may exclude 1/2 or all of the number of mills levied under the state education tax act, 1993 PA 331, MCL 211.901 to 211.906, from the specific tax calculation on the facility under section 14(3) if the state treasurer determines that reducing the number of mills used to calculate the specific tax under section 14(3) is necessary to reduce unemployment, promote economic growth, and increase capital investment in this state. This section does not apply to the personal property tax component of a certificate described in section 14(4). History: Add. 1993, Act 334, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 266, Imd. Eff. July 6, 1994 ;-- Am. 2007, Act 39, Imd. Eff. July 12, 2007 Compiler's Notes: For transfer of authority, powers, duties, functions, and responsibilities of the state treasurer to grant exclusions from the state education tax to the Michigan jobs commission, see E.R.O. No. 1995-1, compiled at MCL 408.49 of the Michigan Compiled Laws.Popular Name: Act 198
MI Comp L § 207.564b (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.564b - Repealed. 1994, Act 266, Imd. Eff. July 6, 1994.

207.564b Repealed. 1994, Act 266, Imd. Eff. July 6, 1994. Compiler's Notes: The repealed section pertained to determination of tax for which industrial facility exemption certificate effective.Popular Name: Act 198
MI Comp L § 207.566 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.566 - Duration of Industrial Facilities Exemption Certificate; Date of Issuance of Certificate of Occupancy.

 ***** 207.566 SUBSECTION (2) MAY NOT APPLY: See (2) of 207.566 ***** 207.566 Duration of industrial facilities exemption certificate; date of issuance of certificate of occupancy. Sec. 16.  (1) Unless earlier revoked as provided in section 15, an industrial facilities exemption certificate shall remain in force and effect for a period to be determined by the legislative body of the local governmental unit and commencing with its effective date and ending on the December 31 next following not more than 12 years after the completion of the facility with respect to both the real property component and the personal property component of the facility. The date of issuance of a certificate of occupancy, if one is required, by appropriate municipal authority shall be the date of completion of the facility.  (2) In the case of an application which was not filed within 12 months after the commencement of the restoration, replacement, or construction of the facility but was filed within the succeeding 12-month period as provided in section 9(2)(a), the industrial facilities exemption certificate, unless earlier revoked as provided in section 15, shall remain in force and effect for a period commencing with its effective date and ending on the December 31 next following not more than 11 years after completion of the facility with respect to both the real property component and the personal property component of the facility. The date of issuance of a certificate of occupancy, if one is required, by appropriate municipal authority shall be the date of completion of the facility. This subsection shall not apply for certificates issued after December 31, 1983.  (3) In the case of an application filed pursuant to section 9(4), an industrial facilities exemption certificate, unless earlier revoked as provided in section 15, shall remain in force and effect for a period to be determined by the legislative body of the local governmental unit and commencing on the effective date of the certificate and ending on the December 31 next following not more than 11 years after the effective date of the certificate. History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1976, Act 224, Imd. Eff. July 30, 1976 ;-- Am. 1978, Act 38, Imd. Eff. Feb. 24 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 Popular Name: Act 198
MI Comp L § 207.566a (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.566a - Industrial Facilities Exemption Certificate; Provisions.

207.566a Industrial facilities exemption certificate; provisions.Sec. 16a.  If an industrial facilities exemption certificate for a replacement facility, a new facility, or a speculative building becomes effective after December 31, 1995, for a period shorter than the maximum period permitted under section 16, then both of the following apply:  (a) The owner or lessee of the replacement facility, new facility, or speculative building may, within the final year in which the certificate is effective, within 12 months after the certificate expires, or, as permitted by the local governmental unit, at any other time in which the certificate is in effect apply for another certificate under this act. If the legislative body of a local governmental unit disapproves an application submitted under this subdivision, then the applicant has no right of appeal of that decision as described in section 6.  (b) The legislative body of a local governmental unit shall not approve applications for certificates the sum of whose periods exceeds the maximum permitted under section 16 for the user or lessee of a replacement facility, new facility, or speculative building. History: Add. 1996, Act 94, Imd. Eff. Feb. 28, 1996 ;-- Am. 2008, Act 306, Imd. Eff. Dec. 18, 2008 Popular Name: Act 198
MI Comp L § 207.567 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.567 - Assessment of Real and Personal Property Comprising Facility; Notice of Determination.

207.567 Assessment of real and personal property comprising facility; notice of determination. Sec. 17.  (1) The assessor of each city or township in which is located a facility with respect to which an industrial facilities exemption certificate is in force shall annually determine, with respect to each such facility, an assessment of the real and personal property comprising the facility having the benefit of an industrial facilities exemption certificate which would have been made under Act No. 206 of the Public Acts of 1893, as amended, if the certificate had not been in force. A holder of an industrial facilities exemption certificate shall furnish to the assessor such information as may be necessary for the determination.  (2) The assessor, having made the determination, shall annually notify the commission, the legislative body of each unit of local government which levies taxes upon property in the city or township in which the facility is located, and the holder of the industrial facilities exemption certificate of the determination, separately stating the determinations for real property and personal property, by certified mail not later than October 15 based upon valuations as of the preceding December 31. History: 1974, Act 198, Imd. Eff. July 9, 1974 Popular Name: Act 198
MI Comp L § 207.568 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.568 - Rules.

207.568 Rules. Sec. 18.  The commission may promulgate rules as it deems necessary for the administration of this act pursuant to Act No. 306 of the Public Acts of 1969, as amended, being sections 24.201 to 24.315 of the Michigan Compiled Laws. History: 1974, Act 198, Imd. Eff. July 9, 1974 Popular Name: Act 198Admin Rule: R 209.51 to R 209.57 of the Michigan Administrative Code.
MI Comp L § 207.569 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.569 - Form and Contents of Exemption Certificate.

207.569 Form and contents of exemption certificate. Sec. 19.  An industrial facilities exemption certificate shall be in the form the commission determines but shall contain:  (a) A legal description of the real property on which the facility is or is to be located.  (b) A statement that unless revoked as provided in this act the certificate shall remain in force for the period stated in the certificate.  (c) In the case of a replacement facility a statement of the state equalized valuation of the obsolete industrial property, separately stated for real and personal property, for the tax year immediately preceding the effective date of the certificate after deducting the state equalized valuation of the land and inventory. History: 1974, Act 198, Imd. Eff. July 9, 1974 Popular Name: Act 198
MI Comp L § 207.570 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)|Section 207.570 - Appeal.

207.570 Appeal. Sec. 20.  A party aggrieved by the issuance or refusal to issue, revocation, transfer, or modification of an industrial facilities exemption certificate may appeal from the finding and order of the commission in the manner and form and within the time provided by Act No. 306 of the Public Acts of 1969, as amended. History: 1974, Act 198, Imd. Eff. July 9, 1974 Popular Name: Act 198