reglab/housing_qa huggingface dataset:
MI Comp L § 207.615 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615)|Section 207.615 - Transfer and Assignment of Certificate; Approval; Notice; Hearing.

207.615 Transfer and assignment of certificate; approval; notice; hearing. Sec. 15.  A commercial housing facilities exemption certificate may be transferred and assigned by its holder to a new owner or lessee of the new facility but only with the approval of the local governmental unit and the commission. The new owner or lessee shall apply for the transfer, and notice and hearing shall be provided, in the same manner as prescribed in section 3 for the application for a certificate. History: 1976, Act 438, Imd. Eff. Jan. 13, 1977
MI Comp L § 207.621 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640)|Section 207.621 - Short Title.

207.621 Short title. Sec. 1.  This act shall be known and may be cited as the "state convention facility development act". History: 1985, Act 106, Imd. Eff. July 30, 1985
MI Comp L § 207.624 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640)|Section 207.624 - Excise Tax; Rates; Exemption.

207.624 Excise tax; rates; exemption.Sec. 4.  (1) There is hereby levied upon and there shall be collected from any person engaged in the business of providing accommodations to transient guests in a convention hotel, whether or not membership is required, an excise tax at the following rates:  (a) For a convention hotel located within a qualified local governmental unit under section 9(4), the following:  (i) A rate of 3% of the room charge for accommodations in a convention hotel with 81 to 160 rooms.  (ii) A rate of 6% of the room charge for accommodations in a convention hotel with more than 160 rooms.  (b) For all other convention hotels not subject to the tax rates imposed by subdivision (a), the following:  (i) A rate of 1.5% of the room charge for accommodations in a convention hotel with 81 to 160 rooms.  (ii) A rate of 5% of the room charge for accommodations in a convention hotel with more than 160 rooms.  (2) Beginning with the state fiscal year 1987, a person engaged in the business of providing accommodations to transient guests in a convention hotel is exempt from the tax imposed by this act for any state fiscal year in which appropriations of the tax collections pursuant to this act from that convention hotel have not been made for distributions pursuant to section 9 that would be received by a qualified local governmental unit from the collections of the tax under this act or section 1207 of the Michigan liquor control code of 1998, 1998 PA 58, MCL 436.2207, that the qualified local governmental unit is eligible to receive. History: 1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 2009, Act 61, Imd. Eff. July 2, 2009
MI Comp L § 207.625 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640)|Section 207.625 - Excise Tax; Time and Manner of Collection; Administration of Tax.

207.625 Excise tax; time and manner of collection; administration of tax. Sec. 5.  (1) The excise tax shall be collected at the same time and in the same manner as the use tax pursuant to the use tax act, Act No. 94 of the Public Acts of 1937, being sections 205.91 to 205.111 of the Michigan Compiled Laws.  (2) The tax imposed by this act shall be administered by the revenue division of the department of treasury pursuant to Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.30 of the Michigan Compiled Laws. History: 1985, Act 106, Imd. Eff. July 30, 1985
MI Comp L § 207.626 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640)|Section 207.626 - Tax Cumulative.

207.626 Tax cumulative. Sec. 6.  The excise tax imposed and levied by the state pursuant to this act shall be in addition to any other taxes, charges, or fees imposed by law upon accommodations. History: 1985, Act 106, Imd. Eff. July 30, 1985
MI Comp L § 207.633 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640)|Section 207.633 - When Pledge Effective, Valid, and Binding; Lien of Pledge; Filing or Recording of Instrument Creating Pledge; Construction of Section.

207.633 When pledge effective, valid, and binding; lien of pledge; filing or recording of instrument creating pledge; construction of section. Sec. 13.  (1) Any pledge of the distributions of the tax imposed under this act shall be effective, valid, and binding from the time when the pledge is made. The pledged distributions received shall be immediately subject to the lien of the pledge, whether or not there has been physical delivery. The lien of any pledge shall be valid and binding against all parties having claims of any kind in tort, contract, or otherwise against any person receiving the distributions of the tax, whether or not the parties have notice of the pledge. The ordinance, the resolution, or any other instrument of the local governmental unit by which a pledge of the proceeds of the tax imposed pursuant to this act is created is not required to be filed or recorded except in the records of the local governmental unit to be subject to this section.  (2) This section does not constitute a continuing appropriation and shall not be construed to create an indebtedness of the state. History: 1985, Act 106, Imd. Eff. July 30, 1985
MI Comp L § 207.634 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640)|Section 207.634 - Bonds, Obligations, or Other Evidences of Indebtedness Not Debt, Liability, or Obligation of State; Payment or Refunding; Statement.

207.634 Bonds, obligations, or other evidences of indebtedness not debt, liability, or obligation of state; payment or refunding; statement. Sec. 14.  Bonds, obligations, or other evidences of indebtedness of the local governmental unit issued for the purposes specified in this act shall not be in any way a debt or liability of the state and shall not create or constitute any indebtedness, liability, or obligation of the state or be or constitute a pledge of the faith and credit of the state. However, all bonds, obligations, or other evidences of indebtedness issued by the local governmental unit for the purposes specified in this act, unless paid or refunded by bonds, obligations, or other evidences of indebtedness of a local governmental unit, shall be payable from the funds pledged or available for their payment as authorized in this act or as otherwise provided by law. Each bond, obligation, or other evidence of indebtedness issued for the purposes specified in this act shall contain on its face a statement to the effect that the local governmental unit is obligated to pay the principal, of the premium, if any, and the interest on the bonds, obligations, or other evidences of indebtedness from distributions under this act or as otherwise provided by law, that the state is not obligated to pay the principal of, the premium, if any, and the interest on the bonds, obligations, or other evidences of indebtedness, and that neither the faith and credit nor the taxing power of the state is pledged to the payment of the principal of, the premium, if any, and the interest on the bonds, obligations, or other evidences of indebtedness issued by the local governmental unit. History: 1985, Act 106, Imd. Eff. July 30, 1985
MI Comp L § 207.635 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640)|Section 207.635 - State Pledge and Agreement; Construction of Section.

207.635 State pledge and agreement; construction of section. Sec. 15.  (1) The state pledges to and agrees with the holders of bonds, obligations, or other evidences of indebtedness issued by a local governmental unit in accordance with law that the state shall not limit or restrict the rights vested in any person or local governmental unit to do any 1 or more of the following:  (a) Establish and collect fees or other charges as are convenient or necessary to produce sufficient revenues to meet the expenses of the local governmental unit for operating the convention facilities.  (b) Fulfill the terms of any agreement made with the holders of bonds, obligations, or other evidences of indebtedness issued by the local governmental unit, or in any way impair the rights or remedies of the holders of bonds, obligations, or other evidences of indebtedness issued by the local governmental unit until the principal amount of the bonds, obligations, or other evidences of indebtedness, together with interest, and premiums, if any, on the bonds, obligations, or other evidences of indebtedness and interest on any unpaid installments of interest, and all costs and expenses in connection with an action or proceedings by or on behalf of the holders are fully met, paid, and discharged.  (2) This section shall not be construed to obligate or restrict any future legislature to make or from making the appropriation of distributions made under this act and shall not be construed to limit or prohibit the state from repealing or amending any law enacted for the imposition of taxes being distributed by this act. History: 1985, Act 106, Imd. Eff. July 30, 1985
MI Comp L § 207.636 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640)|Section 207.636 - Liberal Construction.

207.636 Liberal construction. Sec. 16.  This act shall be construed liberally to effectuate the legislative intent and purposes of this act as complete and independent authority for the performance of each and every act and thing authorized by this act and all powers granted shall be broadly interpreted to effectuate the intent and purposes of this act and not as a limitation of powers. History: 1985, Act 106, Imd. Eff. July 30, 1985
MI Comp L § 207.637 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640)|Section 207.637 - Powers Cumulative.

207.637 Powers cumulative. Sec. 17.  The powers conferred in this act upon any county or local governmental unit shall be in addition to any other powers the county or local governmental unit shall possess by charter or statute. History: 1985, Act 106, Imd. Eff. July 30, 1985
MI Comp L § 207.638 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640)|Section 207.638 - Annual Appropriation.

207.638 Annual appropriation. Sec. 18.  There is appropriated each year from the convention facility development fund an amount sufficient to make the distributions under section 9.  History: 1985, Act 106, Imd. Eff. July 30, 1985
MI Comp L § 207.639 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640)|Section 207.639 - Effective Date of Excise Tax.

207.639 Effective date of excise tax. Sec. 19.  The excise tax imposed pursuant to this act shall take effect on the first day of the calendar month, but not less than 29 days, after a facility becomes a convention hotel as certified by the state treasurer. History: 1985, Act 106, Imd. Eff. July 30, 1985
MI Comp L § 207.640 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640)|Section 207.640 - Levy of Tax; Time Period.

207.640 Levy of tax; time period.Sec. 20.  The tax imposed by this act shall not be levied after the earlier of December 31, 2039 or 30 days after all bonds, notes, or other obligations issued by a metropolitan authority formed under the regional convention facility authority act for purposes authorized under that act are retired. History: 1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 2008, Act 553, Eff. Mar. 31, 2009
MI Comp L § 207.651 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.651 - Short Title.

207.651 Short title. Sec. 1.  This act shall be known and may be cited as the "commercial redevelopment act". History: 1978, Act 255, Imd. Eff. June 21, 1978 Compiler's Notes: For transfer of powers and duties under the commercial redevelopment act from the department of commerce to the chief executive officer of the Michigan jobs commission, see E.R.O. No. 1996-2, compiled at MCL 445.2001 of the Michigan Compiled Laws.
MI Comp L § 207.652 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.652 - Meanings of Words and Phrases.

207.652 Meanings of words and phrases. Sec. 2.  For the purposes of this act, the words and phrases defined in sections 3 and 4 have the meanings ascribed to them in those sections. History: 1978, Act 255, Imd. Eff. June 21, 1978
MI Comp L § 207.657 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.657 - Application for Commercial Facilities Exemption Certificate; Approval or Disapproval.

207.657 Application for commercial facilities exemption certificate; approval or disapproval. Sec. 7.  The legislative body of the local governmental unit, not more than 60 days after receipt of the application by the clerk, shall by resolution either approve or disapprove the application for a commercial facilities exemption certificate in accordance with section 10 and the other provisions of this act. The clerk shall retain the original of the application and resolution. If disapproved, the reasons shall be set forth in writing in the resolution, and the clerk shall send a copy of the resolution to the applicant. History: 1978, Act 255, Imd. Eff. June 21, 1978
MI Comp L § 207.658 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.658 - Commercial Facilities Exemption Certificate; Issuance; Contents; Effective Date; Filing; Record.

207.658 Commercial facilities exemption certificate; issuance; contents; effective date; filing; record. Sec. 8.  (1) Following approval of the application by the legislative body of the local governmental unit, the clerk of the local governmental unit shall issue to the applicant a commercial facilities exemption certificate in the form the commission determines which 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 restored facility a statement of the state equalized valuation of the obsolete commercial 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 personal property other than personal property assessed pursuant to section 14(6) of Act No. 206 of the Public Acts of 1893, as amended.  (2) The effective date of the certificate shall be the December 31 next following the date of issuance of the certificate.  (3) The clerk of the local governmental unit shall file with the commission a copy of the commercial facilities exemption certificate and the commission shall maintain a record of all certificates filed. History: 1978, Act 255, Imd. Eff. June 21, 1978
MI Comp L § 207.659 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.659 - Exemption From Ad Valorem Property Taxes; Duration of Certificate; Review and Extension of Certificate; Limitation; Date of Issuance of Certificate of Occupancy; Basis of Review.

207.659 Exemption from ad valorem property taxes; duration of certificate; review and extension of certificate; limitation; date of issuance of certificate of occupancy; basis of review. Sec. 9.  (1) A facility for which a commercial facilities exemption certificate is in effect, but not the land on which the facility is located or to be located, or personal property other than personal property assessed pursuant to section 14(6) of the general property tax act, Act No. 206 of the Public Acts of 1893, as amended, being section 211.14 of the Michigan Compiled Laws, for the period on and after the effective date of the certificate and continuing so long as the commercial facilities exemption certificate is in force, is exempt from ad valorem property taxes. A lessee, occupant, user, or person in possession of the facility for the same period is exempt from ad valorem taxes imposed under Act No. 189 of the Public Acts of 1953, as amended, being sections 211.181 to 211.182 of the Michigan Compiled Laws.  (2) Unless earlier revoked as provided in section 15, a commercial facilities exemption certificate shall remain in force and effect for a period to be determined by the legislative body of the local governmental unit. The certificate may be issued for a period of at least 1 year, but not to exceed 12 years. If the number of years determined is less than 12, the certificate may be subject to review by the legislative body of the local governmental unit and the certificate may be extended. The total amount of time determined for the certificate including any extensions shall not exceed 12 years after the completion of the facility. The certificate shall commence with its effective date and end on the December 31 next following the last day of the number of years determined. The date of issuance of a certificate of occupancy, if required by appropriate authority, shall be the date of completion of the facility.  (3) If the number of years determined by the legislative body of the local governmental unit for the period a certificate remains in force is less than 12 years, the review of the certificate for the purpose of determining an extension shall be based upon factors, criteria and objectives that shall be placed in writing, approved at the time the certificate is approved by the legislative body of the local governmental unit and sent to the applicant and commission. History: 1978, Act 255, Imd. Eff. June 21, 1978 ;-- Am. 1984, Act 342, Imd. Eff. Dec. 27, 1984 ;-- Am. 1993, Act 340, Eff. Mar. 15, 1994
MI Comp L § 207.660 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.660 - Finding and Statement as to State Equalized Valuation of Property Proposed to Be Exempt; Requirements for Exemption Certificate.

207.660 Finding and statement as to state equalized valuation of property proposed to be exempt; requirements for exemption certificate. Sec. 10.  (1) If the state equalized valuation of property proposed to be exempt pursuant to an application under consideration, considered together with the aggregate state equalized valuation of property exempt under certificates previously granted and currently in force under this act or Act No. 198 of the Public Acts of 1974, as amended, being sections 207.551 to 207.571 of the Michigan Compiled Laws, exceeds 5% of the state equalized valuation of the local governmental unit, the legislative body of the local governmental unit shall make a separate finding and shall include a statement in its resolution approving the application that exceeding that amount shall not have the effect of substantially impeding the operation of the local government unit or impairing the financial soundness of any affected taxing unit.  (2) The legislative body of the local governmental unit shall not approve an application for an exemption certificate unless the applicant complies with all of the following requirements:  (a) The commencement of the restoration, replacement, or construction of the facility does not occur before the establishment of the commercial redevelopment district. An application for an exemption certificate shall be valid if filed within 45 days after commencement of the restoration, replacement, or construction.  (b) The application relates to a construction, restoration, or replacement program which when completed constitutes a new, replacement, or restored facility within the meaning of this act and which shall be situated within a commercial redevelopment district established in a local governmental unit eligible under this act to establish such a district.  (c) Completion of the facility is calculated to, and will at the time of issuance of the certificate have the reasonable likelihood to, increase commercial activity, create employment, retain employment, or prevent a loss of employment in the community in which the facility is situated. History: 1978, Act 255, Imd. Eff. June 21, 1978
MI Comp L § 207.661 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.661 - Valuation of Facilities and Property by Assessor.

207.661 Valuation of facilities and property by assessor. Sec. 11.  The assessor of each city or township in which there is a restored facility, a new facility or a replacement facility with respect to which 1 or more commercial facilities exemption certificates are issued and in force shall determine annually as of December 31 the value of each facility separately, having the benefit of the certificates and 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 the value of the property to which the application pertains and other information as may be necessary to permit the local legislative body to make the determinations required by section 10(1). History: 1978, Act 255, Imd. Eff. June 21, 1978
MI Comp L § 207.662a (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.662a - Reduction in Number of Mills Levied Under State Education Tax Act; Limitation on Number of Exclusions.

207.662a Reduction in number of mills levied under state education tax act; limitation on number of exclusions.Sec. 12a.  (1) Within 60 days after the granting of a new commercial facilities exemption certificate under section 8 for a new or a replacement facility, the state treasurer may, for a period not to exceed 6 years, exclude up to 1/2 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 12(3) if the state treasurer determines that reducing the number of mills used to calculate the specific tax under section 12(3) is necessary to reduce unemployment, promote economic growth, and increase capital investment in qualified local governmental units.  (2) The state treasurer shall not grant more than 25 exclusions under this section each year. History: Add. 2008, Act 227, Imd. Eff. July 17, 2008 Compiler's Notes: Former MCL 207.662a, which pertained to commercial redevelopment district for property classified as commercial property, was repealed by Act 368 of 1994, Imd. Eff. Dec. 27, 1994.