reglab/housing_qa huggingface dataset:
MI Comp L § 207.663 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.663 - Tax as Lien Upon Real Property; Certificate of Nonpayment and Affidavit Required for Proceedings Upon Lien.

207.663 Tax as lien upon real property; certificate of nonpayment and affidavit required for proceedings upon lien. Sec. 13.  The amount of the tax applicable to real property, until paid, shall be a lien upon the real property to which the certificate is applicable; but only upon the filing by the officer of a certificate of nonpayment of the commercial facilities tax applicable to real property, together with an affidavit of proof of service of the certificate of nonpayment upon the owner of the facility by certified mail with the register of deeds of the county in which the property is situated, may proceedings then be had upon the lien in the same manner as provided by law for the foreclosure in the circuit court of mortgage liens upon real property. History: 1978, Act 255, Imd. Eff. June 21, 1978
MI Comp L § 207.664 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.664 - Grounds for Revocation of Exemption.

207.664 Grounds for revocation of exemption. Sec. 14.  The legislative body of the local governmental unit may revoke the exemption if it finds that the completion of the facility has not occurred within 2 years after the effective date of the exemption certificate or a greater time as authorized by the legislative body for good cause, or that the holder of the exemption has not proceeded in good faith with the replacement, restoration, or construction and operation of the facility in good faith in a manner consistent with the purposes of this act and in absence of circumstances that are beyond the control of the holder of the exemption certificate. History: 1978, Act 255, Imd. Eff. June 21, 1978
MI Comp L § 207.665 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.665 - Transfer or Assignment of Certificate; Approval; Notice and Hearing.

207.665 Transfer or assignment of certificate; approval; notice and hearing. Sec. 15.  A commercial facilities exemption certificate may be transferred and assigned by the holder of the certificate to a new owner or lessee of the facility but only with the approval of the local governmental unit after application by the new owner or lessee, and notice and hearing in the manner provided in section 6 for the application for a certificate. History: 1978, Act 255, Imd. Eff. June 21, 1978
MI Comp L § 207.666 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.666 - Report on Status of Exemption.

207.666 Report on status of exemption. Sec. 16.  Each governmental unit granting a commercial redevelopment exemption not later than October 15 each year shall report to the commission on the status of each exemption, including the current value of the property to which the exemption pertains, the value on which the commercial facilities tax is based, and a current estimate of the number of jobs retained or created by the exemption. History: 1978, Act 255, Imd. Eff. June 21, 1978
MI Comp L § 207.667 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.667 - Report on Utilization of Commercial Redevelopment Districts; Economic Analysis of Costs and Benefits.

207.667 Report on utilization of commercial redevelopment districts; economic analysis of costs and benefits. Sec. 17.  (1) The department of commerce annually shall prepare and submit to the taxation and economic development and energy committees of the house of representatives and the finance and corporations and economic development committees of the senate a report on the utilization of commercial redevelopment districts, based on the information filed with the commission.  (2) After this act has been in effect for 3 years, the department of commerce shall prepare and submit to the taxation and economic development committees of the house of representatives and the finance and corporations and economic development committees of the senate an indepth economic analysis of the costs and benefits of this act in the 3 communities where it has been most heavily utilized as determined by dollars of state equalized valuation foregone. History: 1978, Act 255, Imd. Eff. June 21, 1978
MI Comp L § 207.668 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668)|Section 207.668 - Limitation on New Exemptions; Continuation of Exemption.

207.668 Limitation on new exemptions; continuation of exemption.Sec. 18.  A new exemption shall not be granted under this act after December 31, 2025, but an exemption then in effect shall continue until the expiration of the exemption certificate. History: 1978, Act 255, Imd. Eff. June 21, 1978 ;-- Am. 1983, Act 252, Imd. Eff. Dec. 29, 1983 ;-- Am. 1984, Act 342, Imd. Eff. Dec. 27, 1984 ;-- Am. 2008, Act 227, Imd. Eff. July 17, 2008 ;-- Am. 2020, Act 218, Imd. Eff. Oct. 15, 2020
MI Comp L § 207.701 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 385 of 1984 - Technology Park Development Act (207.701 - 207.718)|Section 207.701 - Short Title.

207.701 Short title. Sec. 1.  This act shall be known and may be cited as the "technology park development act". History: 1984, Act 385, Imd. Eff. Dec. 28, 1984
MI Comp L § 207.702 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 385 of 1984 - Technology Park Development Act (207.701 - 207.718)|Section 207.702 - Meanings of Words and Phrases.

207.702 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: 1984, Act 385, Imd. Eff. Dec. 28, 1984
MI Comp L § 207.703 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 385 of 1984 - Technology Park Development Act (207.701 - 207.718)|Section 207.703 - Definitions; D to P.

207.703 Definitions; D to P. Sec. 3.  (1) "Department" means the department of treasury.  (2) "Facility" means property to be located in a technology park district.  (3) "Local governmental unit" means a city, village, or township.  (4) "Property" means land improvements, buildings, structures, and other improvements classified by law for general ad valorem tax purposes as real property, including real property assessable as personal property under section 14(6) of the general property tax act, Act No. 206 of the Public Acts of 1893, being section 211.14 of the Michigan Compiled Laws, whether completed or in the process of construction, and machinery, equipment, furniture, and fixtures, or any part or accessory thereof, classified by law for general ad valorem tax purposes as personal property, the primary purpose and use of which real property and personal property are for 1 or more of the following:  (a) Research and development.  (b) A high technology service activity that has as its principal function the providing of services including computer, information transfer, communication, distribution, processing, administrative, laboratory, experimental, developmental, technical, or testing services.  (c) A high technology industrial activity that has as its principal function activities including the manufacture of goods or materials, the processing of goods or materials by physical or chemical change, computer related activities, communications, robotics, biological or pharmaceutical industrial activity, or technology oriented or emerging industrial or business activity not involving heavy manufacturing.  (d) A business activity that has as its primary function developing, improving, or creating new or existing products.  (5) Property, as defined in subsection (4), does not include the following:  (a) Land.  (b) Inventory.  (c) Facilities the primary purpose and use of which is the sale of goods or services at retail, housing, or lodging. History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990
MI Comp L § 207.704 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 385 of 1984 - Technology Park Development Act (207.701 - 207.718)|Section 207.704 - Definitions; S, T.

207.704 Definitions; S, T. Sec. 4.  (1) "State equalized valuation" means the valuation determined under Act No. 44 of the Public Acts of 1911, being sections 209.1 to 209.8 of the Michigan Compiled Laws.  (2) "Technology park district" or "district" means an area of a local governmental unit established as provided in section 5.  (3) "Technology park facilities exemption certificate" or "certificate" means a certificate issued pursuant to section 8.  (4) "Technology park facilities tax" means the specific tax levied under section 12. History: 1984, Act 385, Imd. Eff. Dec. 28, 1984
MI Comp L § 207.706 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 385 of 1984 - Technology Park Development Act (207.701 - 207.718)|Section 207.706 - Application for Technology Park Facilities Exemption Certificate; Filing; Contents; Notification of Assessor and Legislative Body; Public Hearing; Notice.

207.706 Application for technology park facilities exemption certificate; filing; contents; notification of assessor and legislative body; public hearing; notice. Sec. 6.  (1) Following the establishment of a district, the owner of record of a facility or, if an existing lease provides for the direct payment of ad valorem property taxes by the lessee, the lessee of a facility shall file an application for a technology park facilities exemption certificate with the clerk of the local governmental unit that established the district. The application shall be filed in the manner and form prescribed by the department. 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 construction to be undertaken, a descriptive list of fixed building equipment that will be a part of the facility, a descriptive list of machinery, equipment, furniture, fixtures, and other personal property that will be a part of the facility, a time schedule for commencing and completing the facility, a statement of the economic advantages expected from the exemption, including the number of jobs retained or created because of the exemption and expected construction employment, and information relating to the requirements in section 10.  (2) Upon receipt of an application for a 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 district in which the facility is located or is to be located that such an application has been received. Before acting upon the application, the legislative body of the local governmental unit shall set a date for a public hearing on the application and shall publish public notice of the hearing. The legislative body shall also give written notice of the hearing to the applicant, the assessor, and a representative of the affected taxing jurisdictions by certified mail not less than 10 nor more than 30 days before the date of the hearing. History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990
MI Comp L § 207.707 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 385 of 1984 - Technology Park Development Act (207.701 - 207.718)|Section 207.707 - Approval or Disapproval of Application; Resolution.

207.707 Approval or disapproval of application; resolution. Sec. 7.  Not more than 60 days after receipt of the application for a certificate by the clerk, the legislative body of the local governmental unit shall, by resolution, either approve or disapprove the application in accordance with this act. The clerk shall retain the original of the application and resolution. If the application is disapproved, the reasons for the disapproval shall be set forth in the resolution, and the clerk shall send a copy of the resolution to the applicant. If the application is approved, the number of years that the certificate shall remain in full force and effect following completion of the facility as authorized in section 9 shall be stated in the resolution. History: 1984, Act 385, Imd. Eff. Dec. 28, 1984
MI Comp L § 207.707a (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 385 of 1984 - Technology Park Development Act (207.701 - 207.718)|Section 207.707a - District or Exemption Certificate; Approval or Disapproval; Effective Date of Exemption Certificate; Appeal.

207.707a District or exemption certificate; approval or disapproval; effective date of exemption certificate; appeal. Sec. 7a.  (1) After June 30, 1990, the establishment of a district under section 5 and the approval or disapproval of an exemption certificate under section 7 is subject to the approval or disapproval of the department of treasury. If the department of treasury does not disapprove the establishment of a district or approval of an exemption certificate within 30 days after the adoption of the resolution by the local governmental unit establishing the district or approving the certificate, the district or exemption certificate shall be considered approved by the department. If the resolution approving an exemption certificate is adopted within 30 days before the end of a tax year and the department of treasury does not disapprove the exemption certificate, the exemption certificate is effective on the effective date that the legislative body of the local governmental unit specifies in the certificate.  (2) A party aggrieved by the action of the department of treasury may appeal that action in the manner and form and within the time provided by the administrative procedures act of 1969, Act No. 306 of the Public Acts of 1969, being sections 24.201 to 24.328 of the Michigan Compiled Laws. History: Add. 1990, Act 151, Imd. Eff. June 27, 1990
MI Comp L § 207.708 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 385 of 1984 - Technology Park Development Act (207.701 - 207.718)|Section 207.708 - Certificate; Issuance; Form; Contents; Effective Date; Filing; Record.

207.708 Certificate; issuance; form; contents; effective date; filing; record. Sec. 8.  (1) After approval of the application for a certificate by the legislative body of the local governmental unit and the department, the clerk of the local governmental unit shall issue to the applicant a certificate in a form determined by the department that shall contain all of the following:  (a) A legal description of the real property on which the facility is located or is to be located.  (b) A descriptive list of the machinery, equipment, furniture, fixtures, and other personal property, if any, to be located in the facility.  (c) A statement that the certificate remains in force with respect to the property described in the certificate for the period stated in the certificate, unless revoked as provided in this act.  (2) The certificate shall take effect beginning on the December 31 next following the date of issuance of the certificate.  (3) The clerk of the local governmental unit shall file a copy of the certificate with the department, and the department shall maintain a record of all certificates filed. History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990
MI Comp L § 207.709 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 385 of 1984 - Technology Park Development Act (207.701 - 207.718)|Section 207.709 - Exemption From Ad Valorem Real and Personal Property Taxes; Duration of Certificate; Review; Extension; Commencement and Termination of Certificate; Date of Issuance of Certificate of Occupancy; Basis of Review.

207.709 Exemption from ad valorem real and personal property taxes; duration of certificate; review; extension; commencement and termination of certificate; date of issuance of certificate of occupancy; basis of review. Sec. 9.  (1) For the period during which the certificate is in effect, a facility for which a certificate is in effect, but not the land on which the facility is located or the inventory in the facility, is exempt from ad valorem real and personal property taxes. The lessee, occupant, user, or person in possession of the facility is exempt for the same period from any ad valorem taxes imposed under Act No. 189 of the Public Acts of 1953, being sections 211.181 to 211.182 of the Michigan Compiled Laws. Unless revoked as provided in section 14, a certificate shall remain in force and effect for a period determined by the legislative body of the local governmental unit commencing with its effective date and ending on the December 31 next following not more than 12 years after the completion date of the facility. 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 is 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 an appropriate authority, shall be the date of completion of the facility if the certificate is issued to an owner, or the date that the lessee takes possession if the certificate is issued to a lessee.  (2) 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 are 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 department. History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990 ;-- Am. 1993, Act 338, Eff. Mar. 15, 1994
MI Comp L § 207.711 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 385 of 1984 - Technology Park Development Act (207.701 - 207.718)|Section 207.711 - Annual Valuation of Facility; Duties of Assessor.

207.711 Annual valuation of facility; duties of assessor. Sec. 11.  The assessor of a local governmental unit in which is located a facility for which 1 or more certificates are in force shall annually determine the value, as of December 31, of each facility separately, of both real and personal property. Upon receipt of notice of the filing of an application for an issuance of a certificate, the assessor of a local governmental unit 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 determination required by section 10(1). History: 1984, Act 385, Imd. Eff. Dec. 28, 1984
MI Comp L § 207.712a (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 385 of 1984 - Technology Park Development Act (207.701 - 207.718)|Section 207.712a - Facility Subject to Technology Park Facilities Exemption Certificate; Exemption for Eligible Manufacturing Personal Property; "Eligible Manufacturing Personal Property" Defined.

207.712a Facility subject to technology park facilities exemption certificate; exemption for eligible manufacturing personal property; "eligible manufacturing personal property" defined.Sec. 12a.  (1) If a facility was subject to a technology park facilities exemption certificate on 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 technology park facilities tax and shall remain exempt from ad valorem property taxes as provided in section 9 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.  (2) As used in this subsection, "eligible manufacturing personal property" means that term as defined in section 9m of the general property tax act, 1893 PA 206, MCL 211.9m. History: Add. 2012, Act 398, Eff. Mar. 28, 2013 Compiler's Notes: Enacting section 1 of Act 398 of 2012 provides:"Enacting section 1. Section 12a of the technology park development act, 1984 PA 385, MCL 207.712a, 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 § 207.714 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 385 of 1984 - Technology Park Development Act (207.701 - 207.718)|Section 207.714 - Revocation of Certificate; Grounds; Effect of Noncompliance.

207.714 Revocation of certificate; grounds; effect of noncompliance. Sec. 14.  (1) The legislative body of the local governmental unit, by resolution, may revoke a certificate if it finds any of the following:  (a) Completion of the facility does not occur within 2 years after the effective date of the certificate or a greater time as authorized by the legislative body of the local governmental unit for good cause.  (b) The holder of the certificate, not due to circumstances beyond his or her control, fails to proceed in good faith with the operation or use of the facility in a manner consistent with the purposes of this act and in accordance with the application.  (c) The holder of the certificate does not pay the technology park facilities tax by December 31 next following the year in which the tax was due and payable.  (2) If a certificate is issued or transferred or a district created in noncompliance with this act, the certificate in noncompliance or any certificate issued for property in a district that does not comply with this act shall not be considered to have been effective for purposes of this act, including section 9. A local governmental unit that transfers a certificate in noncompliance with this act is subsequently required to receive the approval of the department before transferring a certificate under this act. History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990