reglab/housing_qa huggingface dataset:
MI Comp L § 211.981 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 512 of 2014 - Eligible Hydroponics and Eligible Aquaculture Production Facilities Specific Tax Act (211.981 - 211.986)|Section 211.981 - Short Title.

211.981 Short title.Sec. 1.  This act shall be known and may be cited as the "eligible hydroponics and eligible aquaculture production facilities specific tax act". History: 2014, Act 512, Imd. Eff. Jan. 14, 2015
MI Comp L § 211.983 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 512 of 2014 - Eligible Hydroponics and Eligible Aquaculture Production Facilities Specific Tax Act (211.981 - 211.986)|Section 211.983 - Eligible Hydroponics Production Facility or Eligible Aquaculture Production Facility; Tax Exemption.

211.983 Eligible hydroponics production facility or eligible aquaculture production facility; tax exemption.Sec. 3.  For taxes levied after December 31, 2014, an eligible hydroponics production facility or an eligible aquaculture production facility is exempt from ad valorem property taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155, as provided under section 7uu of the general property tax act, 1893 PA 206, MCL 211.7uu. History: 2014, Act 512, Imd. Eff. Jan. 14, 2015 Compiler's Notes: In this section, the reference to “as provided under section 7uu of the general property tax act, 1893 PA 206, MCL 211.7uu” evidently should read “as provided under section 7ww of the general property tax act, 1893 PA 206, MCL 211.7ww.”
MI Comp L § 211.984 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 512 of 2014 - Eligible Hydroponics and Eligible Aquaculture Production Facilities Specific Tax Act (211.981 - 211.986)|Section 211.984 - Determination of Value and Taxable Value.

211.984 Determination of value and taxable value.Sec. 4.  The assessor of each local tax collecting unit in which there is an eligible hydroponics production facility or an eligible aquaculture production facility shall determine annually as of December 31 the value and taxable value of each eligible hydroponics production facility or eligible aquaculture production facility located in that local tax collecting unit. History: 2014, Act 512, Imd. Eff. Jan. 14, 2015
MI Comp L § 211.986 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 512 of 2014 - Eligible Hydroponics and Eligible Aquaculture Production Facilities Specific Tax Act (211.981 - 211.986)|Section 211.986 - Unpaid Taxes Subject to Forfeiture, Foreclosure, and Sale; Manner.

211.986 Unpaid taxes subject to forfeiture, foreclosure, and sale; manner.Sec. 6.  Unpaid eligible hydroponics and eligible aquaculture production facilities specific taxes are subject to forfeiture, foreclosure, and sale in the same manner and at the same time as taxes returned as delinquent under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155. History: 2014, Act 512, Imd. Eff. Jan. 14, 2015
MI Comp L § 211.1001 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 261 of 2000 - Agricultural Property Recapture Act (211.1001 - 211.1007)|Section 211.1001 - Short Title.

211.1001 Short title. Sec. 1.  This act shall be known and may be cited as the "agricultural property recapture act". History: 2000, Act 261, Imd. Eff. June 29, 2000
MI Comp L § 211.1002 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 261 of 2000 - Agricultural Property Recapture Act (211.1001 - 211.1007)|Section 211.1002 - Definitions.

211.1002 Definitions. Sec. 2.  As used in this act:  (a) "Benefit period" means the period in years between the date of the first exempt transfer and the conversion by a change in use, not to exceed the 7 years immediately preceding the year in which the qualified agricultural property is converted by a change in use.  (b) "Benefit received on that property" means the sum of the number of mills levied in the local tax collecting unit on the qualified agricultural property in each year of the benefit period, multiplied by the difference in each year of the benefit period between the true cash taxable value of the property and the property's taxable value as determined under section 27a of the general property tax act, 1893 PA 206, MCL 211.27a.  (c) "Converted by a change in use" means 1 or more of the following:  (i) That due to a change in use the property is no longer qualified agricultural property as determined by the assessor of the local tax collecting unit.  (ii) If, prior to a transfer of qualified agricultural property, the purchaser files a notice of intent to rescind the qualified agricultural property exemption under section 7ee of the general property tax act, 1893 PA 206, MCL 211.7ee, with the local tax collecting unit and delivers a copy of that notice to the seller of the qualified agricultural property, the property has been converted by a change in use. The notice of intent to rescind the qualified agricultural property exemption shall be on a form prescribed by the department of treasury. If the sale is not consummated within 120 days of the filing of the notice under this subdivision or within 120 days of a subsequent filing of the notice under this subdivision, then the property is not converted by a change in use under this subdivision.  (d) "Exempt transfer" means a conveyance of property that is not a transfer of ownership pursuant to section 27a(7)(n) of the general property tax act, 1893 PA 206, MCL 211.27a.  (e) "Person" means an individual, partnership, corporation, limited liability company, association, governmental entity, or other legal entity.  (f) "Qualified agricultural property" means that term as defined in section 7dd of the general property tax act, 1893 PA 206, MCL 211.7dd.  (g) "Recapture tax" means the agricultural property recapture tax imposed under this act.  (h) "Treasurer" means the state treasurer.  (i) "True cash taxable value" means the taxable value the property would have had if section 27a(7)(n) of the general property tax act, 1893 PA 206, MCL 211.27a, were not in effect. History: 2000, Act 261, Imd. Eff. June 29, 2000
MI Comp L § 211.1003 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 261 of 2000 - Agricultural Property Recapture Act (211.1001 - 211.1007)|Section 211.1003 - Agricultural Property Recapture Tax; Imposition.

211.1003 Agricultural property recapture tax; imposition. Sec. 3.  (1) Beginning January 1, 2001, the agricultural property recapture tax provided under section 4 is imposed as provided in this section if the property meets all of the following conditions:  (a) The property was transferred after December 31, 1999.  (b) The taxable value of the property was not adjusted under section 27a(3) of the general property tax act, 1893 PA 206, MCL 211.27a, after the transfer described in subdivision (a) due to the provisions of section 27a(7)(n) of the general property tax act, 1893 PA 206, MCL 211.27a.  (c) The property is converted by a change in use after December 31, 2000.  (2) If a recapture tax is imposed because qualified agricultural property is converted by a change in use described under section 2(c)(i), the recapture tax is the obligation of the person who owned the property at the time the property was converted by a change in use. If a recapture tax is imposed on the owner of the property under this subsection, the recapture tax is a lien on the property subject to the recapture tax until paid. If the recapture tax is not paid within 90 days of the date the property was converted by a change in use, the treasurer may bring a civil action against the owner of the property as of the date the property was converted by a change in use. If the recapture tax remains unpaid on the March 1 in the year immediately succeeding the year in which the property is converted by a change in use, the property on which the recapture tax is due shall be returned as delinquent to the county treasurer of the county in which the property is located. Property returned as delinquent under this section, and upon which the recapture tax, interest, penalties, and fees remain unpaid after the property is returned as delinquent to the county treasurer, is subject to forfeiture, foreclosure, and sale for the enforcement and collection of the delinquent taxes as provided in sections 78 to 79a of the general property tax act, 1893 PA 206, MCL 211.78 to 211.79a.  (3) If a recapture tax is imposed because qualified agricultural property is converted by a change in use as described in section 2(c)(ii), the recapture tax is an obligation of the person who owned the property prior to the transfer and the recapture tax is due when the instruments transferring the property are recorded with the register of deeds. The register of deeds shall not record an instrument transferring the property before the recapture tax is paid. History: 2000, Act 261, Imd. Eff. June 29, 2000
MI Comp L § 211.1004 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 261 of 2000 - Agricultural Property Recapture Act (211.1001 - 211.1007)|Section 211.1004 - Agricultural Property Recapture Tax or Benefit Received on Property.

211.1004 Agricultural property recapture tax or benefit received on property. Sec. 4.  The recapture tax imposed under section 3 is the benefit received on that property. History: 2000, Act 261, Imd. Eff. June 29, 2000
MI Comp L § 211.1005 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 261 of 2000 - Agricultural Property Recapture Act (211.1001 - 211.1007)|Section 211.1005 - Collection and Deposit of Recapture Tax; Notification of Conversion Date.

211.1005 Collection and deposit of recapture tax; notification of conversion date. Sec. 5.  (1) The recapture tax shall be collected by the county treasurer and deposited with the treasurer as provided in this section. By the fifteenth day of each month, the county treasurer shall, on a form prescribed by the treasurer, itemize the recapture taxes collected the preceding month and transmit the form and the recapture taxes collected to the treasurer. The county treasurer may retain the interest earned on the money collected pursuant to this act while held by the county treasurer as reimbursement for the costs incurred by the county in collecting and transmitting the recapture tax. The money retained by the county treasurer under this section shall be deposited in the treasury of the county in which the recapture tax is collected to the credit of the general fund.  (2) The assessor of the local tax collecting unit shall notify the county treasurer of the date the property is converted by a change in use. History: 2000, Act 261, Imd. Eff. June 29, 2000
MI Comp L § 211.1006 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 261 of 2000 - Agricultural Property Recapture Act (211.1001 - 211.1007)|Section 211.1006 - Crediting Proceeds of Recapture Tax to Certain Fund.

211.1006 Crediting proceeds of recapture tax to certain fund. Sec. 6.  The treasurer shall credit the proceeds of the recapture tax collected by county treasurers under this act to the fund in which the proceeds from lien payments made under part 361 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.36101 to 324.36117, are deposited. History: 2000, Act 261, Imd. Eff. June 29, 2000
MI Comp L § 211.1007 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 261 of 2000 - Agricultural Property Recapture Act (211.1001 - 211.1007)|Section 211.1007 - Administration of Recapture Tax by Revenue Division.

211.1007 Administration of recapture tax by revenue division. Sec. 7.  This act shall be administered by the revenue division of the department of treasury under 1941 PA 122, MCL 205.1 to 205.31. History: 2000, Act 261, Imd. Eff. June 29, 2000
MI Comp L § 211.1021 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 260 of 2003 - Tax Reverted Clean Title Act (211.1021 - 211.1026)|Section 211.1021 - Short Title.

211.1021 Short title. Sec. 1.  This act shall be known and may be cited as the "tax reverted clean title act". History: 2003, Act 260, Imd. Eff. Jan. 5, 2004
MI Comp L § 211.1022 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 260 of 2003 - Tax Reverted Clean Title Act (211.1021 - 211.1026)|Section 211.1022 - Definitions.

211.1022 Definitions. Sec. 2.  As used in this act:  (a) "Authority" means a land bank fast track authority created under the land bank fast track act.  (b) "Commission" means the state tax commission created by 1927 PA 360, MCL 209.101 to 209.107.  (c) "Eligible tax reverted property" means property that is exempt under section 7gg of the general property tax act, 1893 PA 206, MCL 211.7gg.  (d) "Eligible tax reverted property specific tax" means the specific tax levied under this act.  (e) "Principal residence" means that term as defined in section 7dd of the general property tax act, 1893 PA 206, MCL 211.7dd.  (f) "Taxable value" means the taxable value determined under section 27a of the general property tax act, 1893 PA 206, MCL 211.27a. History: 2003, Act 260, Imd. Eff. Jan. 5, 2004
MI Comp L § 211.1023 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 260 of 2003 - Tax Reverted Clean Title Act (211.1021 - 211.1026)|Section 211.1023 - Eligible Tax Reverted Property; Tax Exemption.

211.1023 Eligible tax reverted property; tax exemption. Sec. 3.  Eligible tax reverted property is exempt from ad valorem property taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, as provided under section 7gg of the general property tax act, 1893 PA 206, MCL 211.7gg. History: 2003, Act 260, Imd. Eff. Jan. 5, 2004
MI Comp L § 211.1024 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 260 of 2003 - Tax Reverted Clean Title Act (211.1021 - 211.1026)|Section 211.1024 - List of Property Sold; Determination of Value by Local Tax Assessor.

211.1024 List of property sold; determination of value by local tax assessor. Sec. 4.  (1) Not later than December 31 of each year, an authority shall provide a list of all property sold by the authority in that calendar year to the assessor of each local tax collecting unit in which the property sold by the authority is located.  (2) The assessor of each local tax collecting unit in which there is eligible tax reverted property shall determine annually as of December 31 the value and taxable value of each parcel of eligible tax reverted property and shall furnish that information to the legislative body of the local tax collecting unit. History: 2003, Act 260, Imd. Eff. Jan. 5, 2004
MI Comp L § 211.1025a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 260 of 2003 - Tax Reverted Clean Title Act (211.1021 - 211.1026)|Section 211.1025a - Exemption.

211.1025a Exemption.Sec. 5a.  (1) The authority may exempt eligible tax reverted property from the eligible tax reverted property specific tax if the exemption will assist in the creation of jobs, investment, or other economic development benefits in the city, village, or township in which the eligible tax reverted property is located.  (2) Eligible tax reverted property exempt from the eligible tax reverted property specific tax under subsection (1) is subject to the collection of taxes under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155. History: Add. 2012, Act 222, Imd. Eff. June 28, 2012
MI Comp L § 211.1026 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 260 of 2003 - Tax Reverted Clean Title Act (211.1021 - 211.1026)|Section 211.1026 - Repealed. 2012, Act 222, Imd. Eff. June 28, 2012.

211.1026 Repealed. 2012, Act 222, Imd. Eff. June 28, 2012. Compiler's Notes: The repealed section pertained to unpaid eligible tax reverted property specific taxes not subject to return as delinquent taxes.
MI Comp L § 211.1031 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 379 of 2006 - Qualified Forest Property Recapture Tax Act (211.1031 - 211.1036)|Section 211.1031 - Short Title.

211.1031 Short title.Sec. 1.  This act shall be known and may be cited as the "qualified forest property recapture tax act". History: 2006, Act 379, Imd. Eff. Sept. 27, 2006
MI Comp L § 211.1032 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 379 of 2006 - Qualified Forest Property Recapture Tax Act (211.1031 - 211.1036)|Section 211.1032 - Definitions.

211.1032 Definitions.Sec. 2.  As used in this act:  (a) "Benefit period" means the period in years between the date of the first exempt transfer and the conversion by a change in use, not to exceed the 10 years immediately preceding the year in which the qualified forest property is converted by a change in use.  (b) "Benefit received on that property" means the sum of the number of mills levied in the local tax collecting unit on the qualified forest property in each year of the benefit period, multiplied by the difference in each year of the benefit period between the true cash taxable value of the property and the property's taxable value as determined under section 27a of the general property tax act, 1893 PA 206, MCL 211.27a.  (c) "Converted by a change in use" means that due to a change in use the property is no longer eligible for an exemption as qualified forest property under section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].  (d) "Exempt transfer" means a conveyance of property that is not a transfer of ownership pursuant to section 27a(7)(o) of the general property tax act, 1893 PA 206, MCL 211.27a.  (e) "Forest products" means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].  (f) "Person" means an individual, partnership, corporation, limited liability company, association, governmental entity, or other legal entity.  (g) "Qualified forest property" means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].  (h) "Recapture tax" means the qualified forest property recapture tax imposed under this act.  (i) "Treasurer" means the state treasurer.  (j) "True cash taxable value" means the taxable value the property would have had if section 27a(7)(o) of the general property tax act, 1893 PA 206, MCL 211.27a, were not in effect. History: 2006, Act 379, Imd. Eff. Sept. 27, 2006 ;-- Am. 2013, Act 49, Imd. Eff. June 6, 2013
MI Comp L § 211.1033 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 379 of 2006 - Qualified Forest Property Recapture Tax Act (211.1031 - 211.1036)|Section 211.1033 - Qualified Forest Property Recapture Tax; Imposition.

211.1033 Qualified forest property recapture tax; imposition.Sec. 3.  (1) Beginning January 1, 2007, the qualified forest property recapture tax provided under section 4 is imposed as provided in this section if the property is converted by a change in use after December 31, 2006.  (2) The recapture tax is the obligation of the person who owned the property at the time the property was converted by a change in use. If a recapture tax is imposed on the owner of the property under this subsection, the recapture tax is a lien on the property subject to the recapture tax until paid. If the recapture tax is not paid within 90 days of the date the property was converted by a change in use, the treasurer may bring a civil action against the owner of the property as of the date the property was converted by a change in use. If the recapture tax remains unpaid on the March 1 in the year immediately succeeding the year in which the property is converted by a change in use, the property on which the recapture tax is due shall be returned as delinquent to the county treasurer of the county in which the property is located. Property returned as delinquent under this section, and upon which the recapture tax, interest, penalties, and fees remain unpaid after the property is returned as delinquent to the county treasurer, is subject to forfeiture, foreclosure, and sale for the enforcement and collection of the delinquent taxes as provided in sections 78 to 79a of the general property tax act, 1893 PA 206, MCL 211.78 to 211.79a. History: 2006, Act 379, Imd. Eff. Sept. 27, 2006
MI Comp L § 211.1035 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 379 of 2006 - Qualified Forest Property Recapture Tax Act (211.1031 - 211.1036)|Section 211.1035 - Recapture Tax; Collection; Notification; Credit of Tax Proceeds.

211.1035 Recapture tax; collection; notification; credit of tax proceeds.Sec. 5.  (1) The recapture tax shall be collected by the treasurer.  (2) The assessor of the local tax collecting unit shall notify the treasurer of the date the property is converted by a change in use.  (3) The treasurer shall credit the proceeds of the recapture tax collected under this act as follows:  (a) Before January 1, 2014, to the general fund of this state.  (b) After December 31, 2013, to the private forestland enhancement fund created in section 51305 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.51305. History: 2006, Act 379, Imd. Eff. Sept. 27, 2006 ;-- Am. 2013, Act 43, Imd. Eff. June 6, 2013
MI Comp L § 211.1036 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 379 of 2006 - Qualified Forest Property Recapture Tax Act (211.1031 - 211.1036)|Section 211.1036 - Administration of Act.

211.1036 Administration of act.Sec. 6.  This act shall be administered by the department of treasury under 1941 PA 122, MCL 205.1 to 205.31. History: 2006, Act 379, Imd. Eff. Sept. 27, 2006
MI Comp L § 211.1091 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 260 of 2016 - Transitional Qualified Forest Property Specific Tax Act (211.1091 - 211.1101)|Section 211.1091 - Short Title.

211.1091 Short title.Sec. 1.  This act shall be known and may be cited as the "transitional qualified forest property specific tax act". History: 2016, Act 260, Imd. Eff. June 28, 2016