reglab/housing_qa huggingface dataset:
MI Comp L § 211.786 (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 211.786 - Mineral-Producing Property; Determination by Department; Notification That Property No Longer Mineral-Producing Property; Notification; List to Be Provided by State Geologist; Notice of Ceased Operations.

211.786 Mineral-producing property; determination by department; notification that property no longer mineral-producing property; notification; list to be provided by state geologist; notice of ceased operations.Sec. 6.  (1) The department shall determine when property is classified under this act as mineral-producing property. A taxpayer shall notify the department within 30 days of beginning operation of a producing mine. Upon making this determination, the department shall notify all local assessing authorities of those properties that are classified as a mineral-producing property and are subject to the minerals severance tax under this act. Beginning on December 31 in the calendar year in which property is determined by the department to be mineral-producing property, that property is exempt from taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155. The property shall be subject to the minerals severance tax when the property is determined to be mineral-producing property by the department. Beginning on the date an open mine becomes a producing mine, the mineral-producing property is exempt from the taxes set forth in section 4(1)(b), (c), and (d) as provided in this act.  (2) If the department determines that property previously determined to be a mineral-producing property is no longer mineral-producing property, the department shall notify the taxpayer and the local assessing authorities that the property is no longer subject to the minerals severance tax under this act beginning December 31 in the year that determination is made and that property shall be subject to the collection of taxes under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155. The local tax collecting unit in which the property is located is responsible for assessment of that property as of the date of the department's notification to the local assessing authority. Ten days after the date of the department's notification to the taxpayer shall be the date on which the minerals severance tax shall cease and all related tax exemptions described in section 4(1)(b), (c), and (d) shall cease.  (3) On or before February 10 of each year, the state geologist shall provide a list of all mineral-producing properties as of the end of the previous calendar year to the department.  (4) If a taxpayer ceases operation of a producing mine for 30 or more consecutive days, the taxpayer shall notify the department, in writing, that it has ceased operations within 7 business days. History: 2012, Act 410, Imd. Eff. Dec. 20, 2012
MI Comp L § 211.787 (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 211.787 - Record to Be Prepared, Kept, and Preserved by Taxpayer; Inspection; Publication of Value of All Minerals.

211.787 Record to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals.Sec. 7.  (1) Each taxpayer shall prepare, keep, and preserve a full and complete record for each tax year of all minerals extracted from the earth in this state or beneficiated in this state, and that record shall be open at all times to the inspection of the department.   (2) Annually, the department shall publish the value of all minerals reported under this act. History: 2012, Act 410, Imd. Eff. Dec. 20, 2012
MI Comp L § 211.788 (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 211.788 - Rules.

211.788 Rules.Sec. 8.  The department may promulgate rules to implement this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328. History: 2012, Act 410, Imd. Eff. Dec. 20, 2012
MI Comp L § 211.790 (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 211.790 - Restraining Order.

211.790 Restraining order.Sec. 10.  Unless the minerals severance tax is being contested as provided by law, upon an action being filed under the direction of the attorney general in the circuit court for the county of Ingham, that court shall have power to restrain by injunction any taxpayer or person that has failed to comply with this act and in the same manner to restrain any taxpayer or person from continuing to extract minerals while delinquent in the filing of any report or the paying of any tax, penalty, or cost required under this act. History: 2012, Act 410, Imd. Eff. Dec. 20, 2012
MI Comp L § 211.791 (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 211.791 - Administration of Tax by Department.

211.791 Administration of tax by department.Sec. 11.  The minerals severance tax levied under this act shall be administered by the department. History: 2012, Act 410, Imd. Eff. Dec. 20, 2012
MI Comp L § 211.801 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 70 of 1977 - Reimbursement for Taxes Lost Due to Establishment of National Parks (211.801 - 211.801)|Section 211.801 - Reimbursing Local Units of Government for Taxes Lost Due to Establishment of Certain Lands as National Parks; Formula; Statement of Payments; Review; Appropriation.

211.801 Reimbursing local units of government for taxes lost due to establishment of certain lands as national parks; formula; statement of payments; review; appropriation. Sec. 1.  (1) To reimburse local units of government for taxes lost due to the establishment of the Sylvania tract purchase in the Ottawa national forest park, Isle Royale national park pursuant to Act No. 8 of the Public Acts of 1938, being section 3.441 of the Michigan Compiled Laws, Pictured Rocks national lakeshore park pursuant to Act No. 168 of the Public Acts of 1967, being sections 3.451 to 3.455 of the Michigan Compiled Laws, and Seney national wildlife refuge park pursuant to Act No. 193 of the Public Acts of 1911, being sections 322.481 to 322.484 of the Michigan Compiled Laws, the department of treasury shall make payments in lieu of taxes for a period not to exceed 10 years after the effective date of this act, in accordance with the following formula: On the tax day first following the effective date of this act, the state treasurer shall determine the current equalized valuation of the lands known as the Sylvania tract purchase in the Ottawa national forest park, Isle Royale national park, Pictured Rocks national lakeshore park, and Seney national wildlife refuge park for each taxing jurisdiction from which the property was transferred and the rate of ad valorem taxation. The state treasurer shall thereupon make payments to each taxing unit in that amount and on each succeeding tax day for 10 years after the first tax day following the effective date of this act, the treasurer shall make further payments to each taxing unit but reduced by 1/10 per year from the amount originally paid. Provided further that any payment to be made to a taxing jurisdiction under this act shall be reduced by the amount of payments made for that land by the federal government within the boundaries of the federally designated parks during the preceding federal fiscal year.  (2) The treasurer or other officer charged with the collection of taxes for the assessing district shall forward a statement of payments due to the state treasurer. The statement shall include a listing of the payments made to the local governments based upon the amount of certain federal lands within the boundaries of such federally designated parks. The treasurer shall review the statement, and if the amount is determined to be due pursuant to this act, shall pay that amount from the state general fund.  (3) There shall be appropriated from the general fund of the state a sufficient sum to meet the expenditures necessary to carry out the requirements of this act. History: 1977, Act 70, Imd. Eff. July 20, 1977
MI Comp L § 211.901 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 331 of 1993 - State Education Tax Act (211.901 - 211.906)|Section 211.901 - Short Title.

211.901 Short title. Sec. 1.  This act shall be known and may be cited as the "state education tax act". History: 1993, Act 331, Eff. Mar. 15, 1994
MI Comp L § 211.902 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 331 of 1993 - State Education Tax Act (211.901 - 211.906)|Section 211.902 - Definitions.

211.902 Definitions. Sec. 2.  As used in this act:   (a) "General property tax act" means the general property tax act, Act No. 206 of the Public Acts of 1893, being sections 211.1 to 211.157 of the Michigan Compiled Laws.  (b) "Tax" means the state education tax authorized under section 3. History: 1993, Act 331, Eff. Mar. 15, 1994 ;-- Am. 1994, Act 187, Imd. Eff. June 20, 1994
MI Comp L § 211.903 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 331 of 1993 - State Education Tax Act (211.901 - 211.906)|Section 211.903 - State Education Tax; Levy; Rate; Exemption.

211.903 State education tax; levy; rate; exemption.Sec. 3.  (1) Beginning in 1994, except as otherwise provided in subsections (2) and (3), there is levied a state education tax on all property not exempt by law from ad valorem property taxes or not subject to a tax under 1905 PA 282, MCL 207.1 to 207.21, at a rate of 6 mills.  (2) In 2003 only, there is levied a state education tax on all property not exempt by law from ad valorem property taxes or not subject to a tax under 1905 PA 282, MCL 207.1 to 207.21, at the rate of 5 mills.  (3) For taxes levied after December 31, 2007, the following property is exempt from the tax levied under this act:  (a) Except as otherwise provided in subdivision (b), personal property classified under section 34c of the general property tax act, 1893 PA 206, MCL 211.34c, as industrial personal property.   (b) Beginning December 31, 2011, a turbine powered by gas, steam, nuclear energy, coal, or oil the primary purpose of which is the generation of electricity for sale is not eligible for the exemption under this subsection. History: 1993, Act 331, Eff. Mar. 15, 1994 ;-- Am. 1994, Act 187, Imd. Eff. June 20, 1994 ;-- Am. 2002, Act 244, Imd. Eff. Apr. 30, 2002 ;-- Am. 2007, Act 38, Imd. Eff. July 12, 2007 ;-- Am. 2011, Act 318, Eff. Dec. 31, 2011
MI Comp L § 211.904 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 331 of 1993 - State Education Tax Act (211.901 - 211.906)|Section 211.904 - Repealed. 1994, Act 187, Imd. Eff. June 20, 1994.

211.904 Repealed. 1994, Act 187, Imd. Eff. June 20, 1994. Compiler's Notes: The repealed section pertained to Education Finance Authority and the exemption of homestead property from tax.
MI Comp L § 211.905a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 331 of 1993 - State Education Tax Act (211.901 - 211.906)|Section 211.905a - Debt Levy Retirement Funds; Submission and Deposit of Excess; Amount of Credit; Definitions.

211.905a Debt levy retirement funds; submission and deposit of excess; amount of credit; definitions. Sec. 5a.  (1) Not later than May 25, 2001, a qualified local school district shall transmit to the state treasurer all excess debt levy retirement funds held by the qualified local school district. The state treasurer shall deposit all excess debt levy retirement funds transmitted under this subsection into the state treasury to the credit of the state school aid fund established in section 11 of article IX of the state constitution of 1963.  (2) Each parcel of property subject to the tax levied under this act located in a qualified local school district shall receive a credit against the tax levied in July 2001 under this act. The amount of the credit shall be calculated by multiplying the taxable value of the property by the applied millage rate. The local tax collecting unit shall reflect the amount of the credit on the July 2001 tax bill for each parcel of property.  (3) As used in this section:  (a) "Applied millage rate" is the rate determined by the state treasurer by dividing the excess debt levy retirement funds transferred under subsection (1) by the total taxable value of all property subject to the tax levied under this act located in the qualified local school district.  (b) "Excess debt levy retirement funds" means the amount that a qualified local school collected on or after July 1, 1997 to retire outstanding bonded indebtedness in excess of the amount necessary to retire the outstanding bonded indebtedness of the qualified local school district on December 1, 1998. Excess debt levy retirement funds include any accrued investment income, interest, and penalties on delinquent accounts.  (c) "Qualified local school district" means a local school district that, on or after July 1, 1997, levied and collected a tax to retire outstanding bonded indebtedness in an amount not less than $100,000.00 more than necessary to retire the outstanding bonded indebtedness of the local school district on December 1, 1998. History: Add. 2001, Act 7, Imd. Eff. May 24, 2001
MI Comp L § 211.905c (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 331 of 1993 - State Education Tax Act (211.901 - 211.906)|Section 211.905c - Excess Debt Levy Retirement Funds; Transmission by Local School District to State Treasurer; Deposit; Tax Credit; Calculation; Definitions.

211.905c Excess debt levy retirement funds; transmission by local school district to state treasurer; deposit; tax credit; calculation; definitions.Sec. 5c.  (1) Not later than June 10, 2013, a qualified local school district shall transmit to the state treasurer all excess debt levy retirement funds held by the qualified local school district. The state treasurer shall deposit all excess debt levy retirement funds transmitted under this subsection into the state treasury to the credit of the state school aid fund established in section 11 of article IX of the state constitution of 1963.  (2) Each parcel of property subject to the tax levied under this act located in a qualified local school district shall receive a credit against the tax levied in July 2013 under this act. The amount of the credit shall be calculated by multiplying the taxable value of the property by the applied millage rate. The local tax collecting unit shall reflect the amount of the credit on the July 2013 tax bill for each parcel of property.  (3) As used in this section:  (a) "Applied millage rate" is the rate determined by the state treasurer by dividing the excess debt levy retirement funds transferred under subsection (1) by the total taxable value of all property subject to the tax levied under this act located in the qualified local school district.  (b) "Excess debt levy retirement funds" means the amount that a qualified local school collected on or after July 1, 2012 to retire outstanding bonded indebtedness in excess of the amount necessary to retire the outstanding bonded indebtedness of the qualified local school district on December 1, 2012. Excess debt levy retirement funds include any accrued investment income, interest, and penalties on delinquent accounts.  (c) "Qualified local school district" means a local school district that, on or after July 1, 2012, levied and collected debt millage tax for bonds that were retired on May 1, 2012 and were no longer outstanding as of July 1, 2012. History: Add. 2013, Act 40, Imd. Eff. June 4, 2013
MI Comp L § 211.906 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 331 of 1993 - State Education Tax Act (211.901 - 211.906)|Section 211.906 - Conditional Effective Date.

211.906 Conditional effective date. Sec. 6.  This act shall not take effect unless Senate Joint Resolution S is submitted to the voters and the following bills are enacted into law:  (a) House Bill No. 5109.   (b) House Bill No. 5110.  (c) House Bill No. 5116.  (d) House Bill No. 5009.  (e) House Bill No. 5010.  (f) House Bill No. 5118.  (g) House Bill No. 5097.  (h) House Bill No. 5123.  (i) House Bill No. 4279.  (j) House Bill No. 5102.  (k) House Bill No. 5103.  (l) House Bill No. 5104.  (m) House Bill No. 5106.  (n) House Bill No. 5115.  (o) House Bill No. 5112.  (p) House Bill No. 5120.  (q) House Bill No. 5129.  (r) House Bill No. 5224. History: 1993, Act 331, Eff. Mar. 15, 1994
MI Comp L § 211.961 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 132 of 1999 - Certification of Abandoned Property for Accelerated Forfeiture Act (211.961 - 211.966)|Section 211.961 - Short Title.

211.961 Short title. Sec. 1.  This act shall be known and may be cited as the "certification of abandoned property for accelerated forfeiture act". History: 1999, Act 132, Imd. Eff. July 23, 1999
MI Comp L § 211.962 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 132 of 1999 - Certification of Abandoned Property for Accelerated Forfeiture Act (211.961 - 211.966)|Section 211.962 - Definitions.

211.962 Definitions. Sec. 2.  As used in this act:  (a) "Abandoned property" means tax delinquent property containing a structure that is vacant or dilapidated, is open to entrance or trespass, and has been determined to be abandoned under section 4.  (b) "Certified abandoned property" means abandoned property certified by a local unit of government as abandoned under section 6.  (c) "Declaration of accelerated forfeiture of abandoned property" means the resolution adopted by a local unit of government under section 3.  (d) "General property tax act" means the general property tax act, 1893 PA 206, MCL 211.1 to 211.157.  (e) "Legal interest" means a person holding a title interest in the property or a mortgage holder as it appears on the records of the treasurer of the county in which the abandoned property is located or the records of the assessor of the local unit of government in which the abandoned property is located.  (f) "Local unit of government" means a city, village, or township.  (g) "Tax delinquent property" means property the taxes for which have been returned as delinquent under the general property tax act. History: 1999, Act 132, Imd. Eff. July 23, 1999
MI Comp L § 211.963 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 132 of 1999 - Certification of Abandoned Property for Accelerated Forfeiture Act (211.961 - 211.966)|Section 211.963 - Declaration of Accelerated Forfeiture of Abandoned Property; Resolution.

211.963 Declaration of accelerated forfeiture of abandoned property; resolution. Sec. 3.  A local unit of government may make a declaration of accelerated forfeiture of abandoned property by adopting a resolution at a meeting held pursuant to the open meetings act, 1976 PA 267, MCL 15.261 to 15.275, containing substantially the following language:  "Whereas, the governing body of the local unit of government determines that parcels of abandoned tax delinquent property exist;  Whereas, abandoned tax delinquent property contributes to crime, blight, and decay within the local unit of government;  Whereas, the certification of tax delinquent abandoned property as certified abandoned property will result in the accelerated forfeiture and foreclosure of certified abandoned property under the general property tax act and return abandoned property to productive use more rapidly, thereby reducing crime, blight, and decay within the local unit of government;  Therefore, the local unit of government hereby notifies residents and owners of property within the local unit of government that abandoned tax delinquent property will be identified and inspected and may be certified as certified abandoned property under the certification of abandoned property for accelerated forfeiture act and subject to accelerated forfeiture and foreclosure under the general property tax act.". History: 1999, Act 132, Imd. Eff. July 23, 1999
MI Comp L § 211.964 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 132 of 1999 - Certification of Abandoned Property for Accelerated Forfeiture Act (211.961 - 211.966)|Section 211.964 - Identification as Abandoned Property; Certification.

211.964 Identification as abandoned property; certification. Sec. 4.  (1) If a local unit of government makes a declaration of accelerated forfeiture of abandoned property pursuant to section 3 before October 1 of any tax year, the local unit of government may identify property within the local unit of government as abandoned property if all of the following procedures are complied with:  (a) Before February 1, the local unit of government inspects the property and determines that the property is abandoned property.  (b) At the time of inspection under subdivision (a), the local unit of government posts a notice on the property that if taxes levied on the property are returned as delinquent, the property will be subject to accelerated forfeiture and foreclosure, and the imposition of the fees set forth in the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, unless an affidavit claiming the property is not abandoned is filed as provided under section 5.  (c) The local unit of government shall send a copy of the notice provided under subdivision (b) to the owner of the property or to the taxpayer of record by first-class mail.  (d) Taxes levied on the property are returned as delinquent on March 1 to the treasurer of the county in which the property is located pursuant to the general property tax act.  (2) If the local unit of government determines that the property is occupied by an owner or a person with a legal interest in the property, the local unit of government shall not certify the property as certified abandoned property. History: 1999, Act 132, Imd. Eff. July 23, 1999
MI Comp L § 211.965 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 132 of 1999 - Certification of Abandoned Property for Accelerated Forfeiture Act (211.961 - 211.966)|Section 211.965 - Affidavit Claiming Property Not Abandoned.

211.965 Affidavit claiming property not abandoned. Sec. 5.  (1) An owner or a person with a legal interest in the property may file an affidavit claiming the property is not abandoned with the local unit of government before taxes are returned as delinquent or with the county treasurer after taxes are returned as delinquent.  (2) If an affidavit is filed under subsection (1) before the hearing under section 78j of the general property tax act, MCL 211.78j, the property is not forfeited on the immediately preceding March 1 and shall be forfeited on the immediately succeeding March 1 if all delinquent taxes, interest, penalties, and fees have not been paid. History: 1999, Act 132, Imd. Eff. July 23, 1999
MI Comp L § 211.966 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 132 of 1999 - Certification of Abandoned Property for Accelerated Forfeiture Act (211.961 - 211.966)|Section 211.966 - Certification of Property as Abandoned.

211.966 Certification of property as abandoned. Sec. 6.  If a local unit of government complies with the procedures set forth in sections 3 and 4 and an owner or a person with a legal interest in the property has not responded to the notice provided under section 4, the local unit of government may certify the property as certified abandoned property. History: 1999, Act 132, Imd. Eff. July 23, 1999