reglab/housing_qa huggingface dataset:
MI Comp L § 211.7x (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7x - Parks; Monument Ground or Armory; Property Leased by Nonprofit Corporation to State.

211.7x Parks; monument ground or armory; property leased by nonprofit corporation to state. Sec. 7x.  Land dedicated to the public and used as a park open to the public generally; any monument ground or armory belonging to a military organization which is not used for gain or any other purpose; and all property owned by a nonprofit corporation organized to take title to property previously owned by the state when the property owned by that corporation is leased to the state are exempt from taxation under this act. As used in this subdivision, "public" means all the residents of this state. History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 Popular Name: Act 206
MI Comp L § 211.7y (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7y - Landing Area; Description of Approach Clear Zones and Transitional Surface Areas in Statement; Standards; Certification.

211.7y Landing area; description of approach clear zones and transitional surface areas in statement; standards; certification.  Sec. 7y.  (1) A landing area for which a fee was paid pursuant to section 86 of Act No. 327 of the Public Acts of 1945, as amended, being section 259.86 of the Michigan Compiled Laws, is exempt from taxation under this act.  (2) For the purposes of this section, "landing area" means that portion of a privately owned public use airport properly cleared, regularly maintained and made available to the public without charge, for use by aircraft and includes runways, taxi-ways, stopways, sites upon which are situated landing or navigational aids, and aprons. A landing area shall also include land underlying approach clear zones and land underlying transitional surface areas that comply with all of the following:  (a) The land is properly cleared and regularly maintained for the primary purposes of the landing, taking off, and taxiing of aircraft; but that portion of the land that contains facilities for shelter, servicing, or repair of aircraft, or for receiving or discharging passengers or cargo shall not be included as a landing area.   (b) The land is part of the airport property.  (c) The land is not used for commercial, residential, or agricultural purposes.  (d) The land is available to the public without charge for the purposes permitted by subdivision (a).  (3) Approach clear zones and transitional surface areas for each airport for which the exemption provided by this section may apply, shall be described by a statement certified by the director of the Michigan aeronautics commission. This statement shall be included as part of the annual certification of the landing field under section 86 of Act No. 327 of the Public Acts of 1945, as amended. Standards for describing approach clear zones and transitional surface areas shall be uniform according to type of runway and shall conform with regularly accepted definitions and usage in the aeronautics field. History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1982, Act 347, Eff. Mar. 30, 1983 Popular Name: Act 206
MI Comp L § 211.7z (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7z - Property Used Primarily for Public School or Other Educational Purposes; Parent Cooperative Preschools.

211.7z Property used primarily for public school or other educational purposes; parent cooperative preschools. Sec. 7z.  (1) Property which is leased, loaned, or otherwise made available to a school district, community college, or other state supported educational institution, or a nonprofit educational institution which would have been exempt from ad valorem taxation had it been occupied by its owner solely for the purposes for which it was incorporated, while it is used by the school district, community college, or other state supported educational institution, or a nonprofit educational institution primarily for public school or other educational purposes is exempt from taxation under this act.  (2) The value of real estate owned and occupied by a parent cooperative preschool, as defined in section 9 is exempt from taxation under this act, if the property is used predominantly for operating a preschool education program. History: Add. 1980, Act 142, Imd. Eff. June 2, 1980 ;-- Am. 1986, Act 200, Imd. Eff. July 21, 1986 Compiler's Notes: Section 2 of Act 200 of 1986 provides: “This amendatory act shall take effect for tax years beginning on or after December 31, 1985”.Popular Name: Act 206
MI Comp L § 211.7aa (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7aa - Exemption of Real Property Leased, Loaned, or Otherwise Made Available to Municipal Water Authority.

211.7aa Exemption of real property leased, loaned, or otherwise made available to municipal water authority. Sec. 7aa.  Real property which would be exempt from taxation under this act if the property was used by the lessor and which is leased, loaned, or otherwise made available to a municipal water authority created under Act No. 196 of the Public Acts of 1952, being sections 124.251 to 124.262 of the Michigan Compiled Laws, whose members consist solely of a political subdivision, a combination of political subdivisions, or a combination of 1 or more political subdivisions and the state, and which is used to carry out a public purpose itself or on behalf of a political subdivision, a combination of political subdivisions, or a combination of 1 or more political subdivisions and the state is exempt from taxation under this act. History: Add. 1982, Act 516, Imd. Eff. Dec. 31, 1982 Popular Name: Act 206
MI Comp L § 211.7bb (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7bb - Tax Exemption for Nursery Stock Seasonal Protection Unit; Definition.

211.7bb Tax exemption for nursery stock seasonal protection unit; definition. Sec. 7bb.  (1) A nursery stock seasonal protection unit, but not the land on which it is located, is exempt from taxation under this act.  (2) As used in this section, "nursery stock seasonal protection unit" means a structure that meets all of the following conditions:  (a) For less than 34 weeks each year, the structure is covered by nonreusable plastic sheeting, shade cloth, or other similar removable material.  (b) The structure is used exclusively for winter protection of fall dug or container grown plants.   (c) The structure does not have a concrete base greater than 10 inches deep or flooring. History: Add. 1988, Act 23, Imd. Eff. Feb. 18, 1988 Popular Name: Act 206
MI Comp L § 211.7gg (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7gg - Property Held by Land Bank Fast Track Authority; Exemption From Taxes; “Land Bank Fast Track Authority” Defined.

211.7gg Property held by land bank fast track authority; exemption from taxes; “land bank fast track authority” defined. Sec. 7gg.  (1) Property, the title to which is held by a land bank fast track authority under the land bank fast track act, is exempt from the collection of taxes under this act.  (2) Except as otherwise provided in subsection (3), real property sold or otherwise conveyed by a land bank fast track authority under the land bank fast track act is exempt from the collection of taxes under this act beginning on December 31 in the year in which the property is sold or otherwise conveyed by the land bank fast track authority until December 31 in the year 5 years after the December 31 on which the exemption was initially granted under this subsection.  (3) Subsection (2) does not apply to property included in a brownfield plan under the brownfield redevelopment financing act, 1996 PA 381, MCL 125.2651 to 125.2672, if all of the following conditions are satisfied:  (a) The brownfield plan for the property includes assistance provided to a land bank fast track authority authorized by section 2(l)(iv)(E) of the brownfield redevelopment financing act, 1996 PA 381, MCL 125.2652.  (b) If the land bank fast track authority has issued bonds or notes, or has entered into a reimbursement agreement, pledging or dedicating the specific tax levied under the tax reverted property clean title act prior to the sale of the property to which the exemption under subsection (2) applies, the land bank fast track authority approves the release of the exemption provided under subsection (2).  (4) Property exempt from the collection of taxes under subsection (2) is subject to the specific tax levied under the tax reverted property clean title act.  (5) As used in this section, "land bank fast track authority" means a land bank fast track authority created under the land bank fast track act. History: Add. 2003, Act 261, Imd. Eff. Jan. 5, 2004 Popular Name: Act 206
MI Comp L § 211.7jj (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7jj - Federally-Qualified Health Center; Tax Exemption; Definition.

211.7jj Federally-qualified health center; tax exemption; definition.Sec. 7jj.  Beginning December 31, 2004, real and personal property of a federally-qualified health center is exempt from the collection of taxes under this act. As used in this section, "federally-qualified health center" means that term as defined in section 1396d(l)(2)(B) of the social security act, 42 USC 1396d. History: Add. 2006, Act 326, Eff. Dec. 31, 2004 Compiler's Notes: Enacting section 1 of Act 326 of 2006 provides:"Enacting section 1. This amendatory act is retroactive and is effective for taxes levied in December 2004 and each year after December 2004."For transfer of powers and duties of department of natural resources to department of natural resources and environment, and abolishment of department of natural resources, see E.R.O. No. 2009-31, compiled at MCL 324.99919.For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921.Popular Name: Act 206
MI Comp L § 211.7mm (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7mm - Charitable Nonprofit Housing Organization; Real and Personal Property Used for Retail Store; Exemption; Definitions.

211.7mm Charitable nonprofit housing organization; real and personal property used for retail store; exemption; definitions.Sec. 7mm.  Beginning December 31, 2009, real and personal property of a charitable nonprofit housing organization that is used for a retail store operated by that charitable nonprofit housing organization and that is engaged exclusively in the sale of donated items suitable for residential housing purposes, the proceeds of which are used for the purposes of the charitable nonprofit housing organization, is exempt from the collection of taxes levied under this act. As used in this section:  (a) "Charitable nonprofit housing organization" means an organization that is not operated for profit and that is exempt from federal income tax under section 501(c)(3) of the internal revenue code, 26 USC 501, the primary purpose of which is the construction or renovation of residential housing for conveyance to a low-income person.  (b) "Family income" and "statewide median gross income" mean those terms as defined in section 11 of the state housing development authority act of 1966, 1966 PA 346, MCL 125.1411.  (c) "Low-income person" means a person with a family income of not more than 60% of the statewide median gross income who is eligible to participate in the charitable nonprofit housing organization's program based on criteria established by the charitable nonprofit housing organization. History: Add. 2010, Act 109, Imd. Eff. July 1, 2010 Popular Name: Act 206
MI Comp L § 211.7oo (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7oo - Low Grade Iron Ore and Low Grade Iron Ore Mining Property; Tax Exemption.

211.7oo Low grade iron ore and low grade iron ore mining property; tax exemption.Sec. 7oo.  Low grade iron ore and low grade iron ore mining property subject to taxation under 1951 PA 77, MCL 211.621 to 211.626, or iron ore or ore property subject to taxation under 1963 PA 68, 207.271 to 207.279, are exempt from the collection of taxes under this act. History: Add. 2012, Act 409, Imd. Eff. Dec. 20, 2012 Popular Name: Act 206
MI Comp L § 211.7pp (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7pp - Mineral and Right, Claim, Lease, or Option; Tax Exemption; Shaft, Incline, Adit, or Value of Overburden Stripping at Open Mine; Tax Exemption; "Mineral" and "Open Mine" Defined.

211.7pp Mineral and right, claim, lease, or option; tax exemption; shaft, incline, adit, or value of overburden stripping at open mine; tax exemption; "mineral" and "open mine" defined.Sec. 7pp.  Beginning December 31, 2012, any mineral and any right, claim, lease, or option in or of a mineral is exempt from the collection of taxes under this act. Beginning December 31, 2012, any shaft, incline, adit, or value of overburden stripping located at an open mine is exempt from the collection of taxes under this act. The exemption under this section does not apply to the surface property, rights in the surface property, surface improvements, or personal property at an open mine. As used in this section, "mineral" and "open mine" mean those terms as defined in the nonferrous metallic minerals extraction severance tax act. History: Add. 2012, Act 409, Imd. Eff. Dec. 20, 2012 Popular Name: Act 206
MI Comp L § 211.7qq (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7qq - Mineral-Producing Property; Tax Exemption; "Mineral-Producing Property" and "Mineral Severance Tax" Defined.

211.7qq Mineral-producing property; tax exemption; "mineral-producing property" and "mineral severance tax" defined.Sec. 7qq.  Any mineral-producing property subject to the mineral severance tax under the nonferrous metallic minerals extraction severance tax act is exempt from the collection of taxes under this act. As used in this section, "mineral-producing property" and "mineral severance tax" mean those terms as defined in the nonferrous metallic minerals extraction severance tax act. History: Add. 2012, Act 409, Imd. Eff. Dec. 20, 2012 Popular Name: Act 206
MI Comp L § 211.7uu (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7uu - Act Inapplicable to Nonprofit Street Railway.

211.7uu Act inapplicable to nonprofit street railway.Sec. 7uu.  This act does not apply to real or personal property owned by a nonprofit street railway. History: Add. 2014, Act 488, Imd. Eff. Jan. 13, 2015 Popular Name: Act 206
MI Comp L § 211.7vv (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7vv - Transitional Qualified Forest Property; Tax Exemption; Property Subject to Tax Under Transitional Qualified Forest Property Specific Tax Act; Definition.

211.7vv Transitional qualified forest property; tax exemption; property subject to tax under transitional qualified forest property specific tax act; definition.Sec. 7vv.  (1) Transitional qualified forest property is exempt from the collection of taxes under this act for a period not longer than 5 years.  (2) Property exempt from the collection of taxes under subsection (1) is subject to the specific tax levied under the transitional qualified forest property specific tax act.  (3) As used in this section, "transitional qualified forest property" means that term as defined in the transitional qualified forest property specific tax act. History: Add. 2016, Act 261, Imd. Eff. June 28, 2016 Popular Name: Act 206
MI Comp L § 211.7ww (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7ww - Aquaculture Production Facility or Hydroponics Production Facility; Tax Exemption; Definitions.

211.7ww Aquaculture production facility or hydroponics production facility; tax exemption; definitions.Sec. 7ww.  For taxes levied after December 31, 2014, an eligible aquaculture production facility or an eligible hydroponics production facility is exempt from the collection of taxes under this act. An eligible aquaculture production facility or eligible hydroponics production facility exempt under this section is subject to the specific tax levied under the eligible hydroponics and eligible aquaculture production facilities specific tax act. As used in this section, "eligible aquaculture production facility" and "eligible hydroponics production facility" mean those terms as defined in the eligible hydroponics and eligible aquaculture production facilities specific tax act. History: Add. 2014, Act 511, Imd. Eff. Jan. 14, 2015 Popular Name: Act 206
MI Comp L § 211.7xx (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)|Section 211.7xx - Public Bridge Facility Exemption; Definitions.

211.7xx Public bridge facility exemption; definitions.Sec. 7xx.  All real and personal property constituting a public bridge facility that is subject to a public-private agreement is exempt from the collection of taxes under this act. As used in this section, "public bridge facility" and "public-private agreement" mean those terms as defined in section 5k of the home rule city act, 1909 PA 279, MCL 117.5k. History: Add. 2020, Act 355, Eff. Mar. 24, 2021 Popular Name: Act 206
MI Comp L § 211.8b (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-PERSONAL-PROPERTY. - Personal Property. (211.8...211.8c)|Section 211.8b - Personal Property Located on Real Property; Taxable Value.

211.8b Personal property located on real property; taxable value. Sec. 8b.  The taxable value of personal property located on a parcel of real property and assessed to the same person shall be calculated separately from the calculation of taxable value of the real property under section 27a. The taxable value of buildings on leased land shall be calculated separately from the taxable value of other personal property assessed to the same person. This section does not prohibit the filing of personal property statements combining personal property located on more than 1 parcel of real property.  History: Add. 1994, Act 415, Imd. Eff. Dec. 29, 1994 Popular Name: Act 206
MI Comp L § 211.9a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9o)|Section 211.9a - Repealed. 1985, Act 147, Imd. Eff. Nov. 12, 1985.

211.9a Repealed. 1985, Act 147, Imd. Eff. Nov. 12, 1985. Compiler's Notes: The repealed section pertained to tax exemption for motor vehicles in stock.Popular Name: Act 206
MI Comp L § 211.9b (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9o)|Section 211.9b - Special Tool; Exemption From Taxation; Definitions.

211.9b Special tool; exemption from taxation; definitions. Sec. 9b.  (1) A special tool is exempt from the collection of taxes under this act.  (2) The statement required under section 19 may provide for a separate line for providing the aggregate total original cost of excluded exempt special tools.  (3) As used in this section:  (a) "Product" means an item of tangible property that is directly created or produced through the manufacturing process. A product may be any of the following items:  (i) A part.  (ii) A special tool.  (iii) A component.  (iv) A sub-assembly.  (v) Completed goods that are available for sale or lease in wholesale or retail trade.  (b) "Special tool" means a finished or unfinished device such as a die, jig, fixture, mold, pattern, special gauge, or similar device, that is used, or is being prepared for use, to manufacture a product and that cannot be used to manufacture another product without substantial modification of the device. The length of the economic life of the product manufactured shall not be considered in making a determination whether a device used to manufacture that product is a special tool. Special tools do not include the following:  (i) A device that differs in character from dies, jigs, fixtures, molds, patterns, or special gauges.  (ii) Standard tools.  (iii) Machinery or equipment, even if customized, and even if used in conjunction with special tools.  (c) "Standard tool" means a die, jig, fixture, mold, pattern, gauge, or other tool that is not a special tool. Standard tool does not include machinery or equipment, even if customized, and even if used in conjunction with special tools or standard tools. History: Add. 1964, Act 197, Eff. Jan. 1, 1965 ;-- Am. 1994, Act 189, Imd. Eff. June 21, 1994 ;-- Am. 2003, Act 274, Imd. Eff. Jan. 8, 2004 ;-- Am. 2004, Act 4, Eff. Dec. 31, 2003 Compiler's Notes: Enacting section 1 of Act 4 of 2004 provides:“Enacting section 1. This amendatory act is retroactive and is effective December 31, 2003.”Popular Name: Act 206Admin Rule: R 209.1 et seq. of the Michigan Administrative Code.