reglab/statecodes huggingface dataset:
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 211.1092 - Definitions.

211.1092 Definitions.
Sec. 2.
As used in this act:
(a) "Commission" means the state tax commission created by 1927 PA 360, MCL 209.101 to 209.107.
(b) "Conservation district" means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].
(c) "Converted by a change in use" means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].
(d) "Department" means the department of agriculture and rural development.
(e) "Forest management plan" means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].
(f) "Forest practice" means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].
(g) "Harvest" means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].
(h) "Taxable value" means the taxable value as determined under section 27a of the general property tax act, 1893 PA 206, MCL 211.27a.
(i) "Transitional qualified forest property" means forestland that meets all of the following:
(i) The forestland is classified as commercial forest under part 511 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.51101 to 324.51120.
(ii) The forestland meets the definition of qualified forest property under section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].
(iii) The owner of the forestland has applied to and that application has been approved by the department under section 4.
(j) "Transitional qualified forest property specific tax" means the specific tax levied under section 6.
History:
2016, Act 260, Imd. Eff. June 28, 2016
2023 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 211.1093 - Exemption From Tax.

211.1093 Exemption from tax.
Sec. 3.
For taxes levied after December 31, 2015, subject to section 4, transitional qualified forest property 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 7vv of the general property tax act, 1893 PA 206, MCL 211.7vv, for a period not to exceed 5 years.
History:
2016, Act 260, Imd. Eff. June 28, 2016
2023 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 211.1095 - Value and Taxable Value; Determination by Local Tax Assessor.

211.1095 Value and taxable value; determination by local tax assessor.
Sec. 5.
The assessor of each local tax collecting unit in which there is transitional qualified forest property shall determine annually as of December 31 the value and taxable value of each parcel of transitional qualified forest property located in that local tax collecting unit.
History:
2016, Act 260, Imd. Eff. June 28, 2016
2023 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 211.1097 - Unpaid Taxes; Manner of Forfeiture, Foreclosure, and Sale.

211.1097 Unpaid taxes; manner of forfeiture, foreclosure, and sale.
Sec. 7.
Unpaid transitional qualified forest property 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:
2016, Act 260, Imd. Eff. June 28, 2016
2023 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 211.1098 - Forestland Determined Not to Be Transitional Qualified Forest Property; Notice to Local Tax Collecting Unit; Placement of Property on Tax Roll; Corrected Tax Bill; Property Eligible for 5 Years and Still Eligible Under MCL 211.7jj[1].

211.1098 Forestland determined not to be transitional qualified forest property; notice to local tax collecting unit; placement of property on tax roll; corrected tax bill; property eligible for 5 years and still eligible under MCL 211.7jj[1].
Sec. 8.
(1) If forestland that was subject to the transitional qualified forest property specific tax is not transitional qualified forest property as determined by the department, the department shall notify the local tax collecting unit and that property shall be immediately placed on the tax roll by the local tax collecting unit if the local tax collecting unit has possession of the tax roll or by the county treasurer if the county has possession of the tax roll as though the exemption had not been granted. A corrected tax bill shall be issued for each tax year being adjusted by the local tax collecting unit if the local tax collecting unit has possession of the tax roll or by the county treasurer if the county has possession of the tax roll.
(2) If forestland was subject to the transitional qualified forest property specific tax for a period of 5 years as determined by the department and the department also determines that the forestland is still eligible for the exemption under section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1], then both of the following apply:
(a) That forestland shall be exempt from the tax levied by a local school district for school operating purposes as qualified forest property under section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1], upon completion of the procedures required by section 7jj(16) of the general property tax act, 1893 PA 206, MCL 211.7jj[1].
(b) The owner of that forestland is not responsible for the penalty described in section 9 for that forestland.
History:
2016, Act 260, Imd. Eff. June 28, 2016
2023 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 211.1099 - Property Converted by Change in Use; Notification; Form; Rescission of Exemption; Placement of Property on Tax Roll; Collection of Tax and Penalty; Collection of Amount Equal to Application and Fee That Would Have Been Assessed Under MCL 324.51108.

211.1099 Property converted by change in use; notification; form; rescission of exemption; placement of property on tax roll; collection of tax and penalty; collection of amount equal to application and fee that would have been assessed under MCL 324.51108.
Sec. 9.
If all or a portion of transitional qualified forest property is converted by a change in use and is no longer transitional qualified forest property, an owner shall immediately notify the local tax collecting unit, the assessor, and the department, on a form created by the department. The form shall include a legal description of that property. A copy of the form shall be filed with the register of deeds for the county in which the property is located. Upon notice that property is no longer transitional qualified forest property, the local tax collecting unit and assessor shall immediately rescind the exemption under this act and shall place the property on the tax roll as though the exemption under this act had not been granted for the immediately succeeding tax year and the department of treasury shall immediately begin collection of any applicable tax and penalty under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155. The department of treasury shall also begin collection of an amount equal to the application fee and penalty that would have been assessed under section 51108 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.51108, to withdraw that property from the operation of part 511 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.51101 to 324.51120, in the year in which the property is converted by a change of use, calculated as if the property had not been withdrawn from the operation of part 511 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.51101 to 324.51120, and the treasurer shall credit these proceeds 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:
2016, Act 260, Imd. Eff. June 28, 2016
2023 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 211.1100 - Forest Practice or Harvest; Report.

211.1100 Forest practice or harvest; report.
Sec. 10.
An owner of transitional qualified forest property shall report to the department on a form prescribed by the department when a forest practice or timber harvest has occurred on the transitional qualified forest property during a calendar year. The report shall indicate the forest practice completed and the volume and value of timber harvested on that transitional qualified forest property. One copy of the form shall be forwarded to the conservation district, and 1 copy shall be retained by the department for 7 years. If it is determined by the department that a forest practice or harvest has occurred in a calendar year and no report was filed, a fine of $500.00 may be collected by the department. Beginning December 31, 2015 and each year thereafter, the department shall provide to the standing committees of the senate and house of representatives with primary jurisdiction over forestry issues a report that includes all of the following:
(a) The number of acres of transitional qualified forest property in each county.
(b) The amount of timber produced on transitional qualified forest property each year.
(c) The number of forest management plans completed by conservation districts and the total number of forest management plans submitted for approval each year.
History:
2016, Act 260, Imd. Eff. June 28, 2016
2023 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 211.1101 - Documents; Retention by Owner; Availability to Department; Maintenance of Database; Property Determined Not to Be Transitional Qualified Forest Property; Conditions; Notice; Placement on Tax Roll; Certain Information Exempt From Disclosure.

211.1101 Documents; retention by owner; availability to department; maintenance of database; property determined not to be transitional qualified forest property; conditions; notice; placement on tax roll; certain information exempt from disclosure.
Sec. 11.
The owner of transitional qualified forest property shall retain the current management plan, most recent harvest records, recorded copy of a receipt of the tax exemption, and a map that shows the location and size of any buildings and structures on the property. The owner shall make the documents available to the department upon request. The department shall maintain a database listing all transitional qualified forest properties, including the dates indicated for forest practices and harvests in the forest management plan, and shall notify the property owner and the conservation district in any year that forest practices or harvests are to occur. If an owner does not accomplish forest practices and harvests within 3 years after the time specified in the current forest management plan and the plan has not been amended to extend the date of forest practices and harvests, the property is not transitional qualified forest property under this act, the department shall notify the local tax collecting unit that the property is not transitional qualified forest property, and the property shall be placed on the tax roll as though the exemption under this act had not been granted as provided in this section and shall be subject to repayment as indicated in the qualified forest property recapture tax act, 2006 PA 379, MCL 211.1031 to 211.1036. Information in the database specific to an individual property owner's forest management plan is exempt from disclosure under the freedom of information act, 1976 PA 442, MCL 15.231 to 15.246. However, information in the database in the aggregate, including, but not limited to, how much timber would be expected to be on the market each year as a result of enrollees, is not exempt from disclosure under the freedom of information act, 1976 PA 442, MCL 15.231 to 15.246.
History:
2016, Act 260, Imd. Eff. June 28, 2016.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 35 of 2022 - Qualified Heavy Equipment Rental Personal Property Specific Tax Act (211.1121 - 211.1133) › Section 211.1121 - Short Title.

211.1121 Short title.
Sec. 1.
This act may be cited as the "qualified heavy equipment rental personal property specific tax act".
History:
2022, Act 35, Eff. Mar. 23, 2022
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 35 of 2022 - Qualified Heavy Equipment Rental Personal Property Specific Tax Act (211.1121 - 211.1133) › Section 211.1123 - Definitions.

211.1123 Definitions.
Sec. 3.
As used in this act:
(a) "Department" means the department of treasury.
(b) "Eligible personal property" means personal property exempt under section 9p of the general property tax act, 1893 PA 206, MCL 211.9p, and qualified heavy equipment rental personal property acquired or brought into this state during the tax year by a qualified renter and rented from a qualified renter business location.
(c) "Fund" means the qualified heavy equipment rental personal property exemption reimbursement fund created in section 9(1).
(d) "Local tax collecting unit" means a township or city that assesses and collects property taxes pursuant to the general property tax act, 1893 PA 206, MCL 211.1 to 211.155.
(e) "Person" means an individual, corporation, limited liability company, partnership, association, or any other legal entity.
(f) "Qualified heavy equipment rental personal property", "qualified renter", "qualified renter business location", and "rent" or "rental" mean those terms as defined in section 9p of the general property tax act, 1893 PA 206, MCL 211.9p.
(g) "Qualified heavy equipment rental personal property specific tax" and "tax" mean the specific tax levied under section 5.
(h) "Rental price" means the total amount of the consideration for renting qualified heavy equipment rental personal property, excluding any separately stated charges, fees, and costs, such as delivery and pickup fees, damage waivers, environmental mitigation fees, sales or use taxes, or insurance.
(i) "Reporting periods" means the quarterly periods ending on March 31, June 30, September 30, and December 31 for which a qualified renter must report and remit the tax collected under this act.
History:
2022, Act 35, Eff. Mar. 23, 2022
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 35 of 2022 - Qualified Heavy Equipment Rental Personal Property Specific Tax Act (211.1121 - 211.1133) › Section 211.1125 - Qualified Heavy Equipment Rental Personal Property Specific Tax; Levy; Amount; Collection and Remission by Qualified Renter; Exception; Rate Adjustment.

211.1125 Qualified heavy equipment rental personal property specific tax; levy; amount; collection and remission by qualified renter; exception; rate adjustment.
Sec. 5.
(1) Beginning January 1, 2023, in addition to all other taxes, the qualified heavy equipment rental personal property specific tax is levied on each transaction of a qualified renter for renting eligible personal property as provided in this section.
(2) The tax under this section is a state specific tax imposed directly on the customer of a qualified renter in an amount equal to 2% of the rental price of the eligible personal property net of any customer credits given at the end of the rental.
(3) A qualified renter shall collect the tax under this section as part of each rental payment made by the customer renting the eligible personal property and shall remit the tax to the department as provided in this act.
(4) The tax under this section does not apply to the rental of eligible personal property to the United States or any agency, department, administration, or political subdivision of the United States, to any federally recognized Indian tribes, to this state, to any local governmental entity in this state, or to any other public body corporate in this state.
(5) Before October 1, 2024, the department shall divide the total 2020, 2021, and 2022 property tax by the total 2020, 2021, and 2022 calculated specific tax as reported under section 9p(2)(c) of the general property tax act, 1893 PA 206, MCL 211.9p. If the result is less than 0.95 or greater than 1.05, the specific tax rate under this act for 2025 and subsequent years must equal the result multiplied by 2%, rounded to the nearest hundredth of a percent.
History:
2022, Act 35, Eff. Mar. 23, 2022
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 35 of 2022 - Qualified Heavy Equipment Rental Personal Property Specific Tax Act (211.1121 - 211.1133) › Section 211.1131 - Tax Increment Finance Authority Capture; Prohibition; Sharing of Distribution.

211.1131 Tax increment finance authority capture; prohibition; sharing of distribution.
Sec. 11.
Qualified heavy equipment rental personal property specific taxes are not subject to capture by any tax increment finance authority. This section does not prohibit a tax increment finance authority from sharing in the distribution of a local tax collecting unit's allocation described in section 9(5)(b)(i).
History:
2022, Act 35, Eff. Mar. 23, 2022
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 35 of 2022 - Qualified Heavy Equipment Rental Personal Property Specific Tax Act (211.1121 - 211.1133) › Section 211.1133 - Rules.

211.1133 Rules.
Sec. 13.
The department may promulgate rules as necessary for the administration of this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.
History:
2022, Act 35, Eff. Mar. 23, 2022
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 108 of 2023 - Solar Energy Facilities Taxation Act (211.1151 - 211.1165) › Section 211.1151 - Short Title.

211.1151 Short title.
Sec. 1.
This act may be cited as the "solar energy facilities taxation act".
History:
2023, Act 108, Imd. Eff. July 27, 2023
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 108 of 2023 - Solar Energy Facilities Taxation Act (211.1151 - 211.1165) › Section 211.1152 - Definitions.

211.1152 Definitions.
Sec. 2.
As used in this act:
(a) "Applicant" means an owner or lessee of a qualified facility.
(b) "Commission" means the state tax commission created by 1927 PA 360, MCL 209.101 to 209.107.
(c) "Construction in progress" means a facility not yet placed in service but for which on-site delivery of any component described in subdivision (f) has been delivered to the site as of December 31 of that year. Construction in progress does not include land improvements or site preparation.
(d) "Department" means the department of treasury.
(e) "Qualified local governmental unit" means a city, village, or township.
(f) "Qualified solar energy facility" or "qualified facility" means a facility, whether owned or leased, that when constructed and placed in service is located in a solar energy district and that uses or will use solar energy as the sole source for the generation of at least 2 megawatts of nameplate capacity, alternating current, including any solar modules, inverter, racks, tracking, on-site battery storage systems if identified in the application pursuant to section 4(1)(a), controls, electric interface, and all components that are positioned up to, and including, the inversion of the current delivered from the facility. Qualified solar energy facility or qualified facility also includes all land improvements, except buildings, exclusively used for the generation of solar energy at the facility, including access roads, security fences, and communication facilities. Qualified solar energy facility or qualified facility does not include any distribution or transmission lines.
(g) "Solar energy district" or "district" means an area in a qualified local governmental unit established as provided in section 3(1).
(h) "Solar energy facilities tax" or "specific tax" means the specific tax levied under this act.
(i) "Solar energy facility exemption certificate" or "certificate" means a certificate issued under section 6.
(j) "Taxable value" means the value determined under section 27a of the general property tax act, 1893 PA 206, MCL 211.27a.
(k) "Unzoned qualified local governmental unit" means a qualified local governmental unit that has no zoning ordinance within its zoning jurisdiction.
History:
2023, Act 108, Imd. Eff. July 27, 2023
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 108 of 2023 - Solar Energy Facilities Taxation Act (211.1151 - 211.1165) › Section 211.1153 - Solar Energy Districts; Establishment by Resolution; Written Notice; Discretionary Approval.

211.1153 Solar energy districts; establishment by resolution; written notice; discretionary approval.
Sec. 3.
(1) One or more solar energy districts may be established in a qualified local governmental unit in any of the following ways:
(a) Pursuant to subsections (2) to (4), by resolution of the legislative body of the qualified local governmental unit that has a zoning ordinance within its zoning jurisdiction.
(b) By the existence or establishment of a zoning ordinance designating the area within the qualified local governmental unit where a qualified solar energy facility can be located as a permitted or special use. Subsections (2) to (4) do not apply to a solar energy district established under this subdivision.
(c) All land within an unzoned qualified local governmental unit is to be considered a solar energy district for purposes of this act, unless the qualified local governmental unit, before receiving an application under section 5, establishes a solar energy district by resolution of its governing body, which action is not subject to subsections (2) and (3).
(2) The legislative body of a qualified local governmental unit may establish a solar energy district on its own initiative or upon a written request filed by the owner or owners of real property comprising more than 50% of all taxable value of the property located within a proposed district. The written request must be filed with the clerk of the qualified local governmental unit.
(3) Before adopting a resolution establishing a district, the legislative body shall give written notice by certified mail to the legislative body of each taxing unit that levies ad valorem property taxes in the proposed district and the owners of all real property in the proposed district and shall set a public hearing on the establishment of the district at which any of those owners, taxing units, and any other resident or taxpayer of the qualified local governmental unit may appear and be heard. The legislative body shall give public notice of the hearing not less than 10 days or more than 30 days before the date of the hearing. Public notice under this subsection must be provided by online posting on the qualified local governmental unit's website if online posting is available and by physical posting in a location open to the public in the office of the qualified local governmental unit.
(4) The actions by a qualified local governmental unit to either approve or disapprove a solar energy district within this act are discretionary and are for solar energy facilities tax purposes only.
History:
2023, Act 108, Imd. Eff. July 27, 2023
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 108 of 2023 - Solar Energy Facilities Taxation Act (211.1151 - 211.1165) › Section 211.1155 - Qualified Local Governmental Unit; Approval or Disapproval by Resolution.

211.1155 Qualified local governmental unit; approval or disapproval by resolution.
Sec. 5.
(1) The legislative body of the qualified local governmental unit, not more than 120 days after receipt of the application by the clerk, shall by resolution either approve or disapprove the application for a certificate in accordance with all provisions of this act. The clerk shall retain the original of the application and resolution. If approved, the clerk shall forward a copy of the application, the resolution, and the assessed and taxable value estimate referenced in section 4(4) to the commission within 60 days after approval or before September 30 of the year, whichever is first, in order for the applicant to be able to receive the certificate for the following year. If the application is determined to be incomplete, the clerk shall notify the applicant in writing within 60 days after receipt of the incomplete application, describing the deficiency and requesting the additional information. The 120-day period is reset and tolled upon notification by the clerk of a deficiency until all of the information requested in writing by the clerk is received by the qualified local governmental unit. The applicant has 60 days to correct the deficiency, or the application is void unless the applicant and the qualified local governmental unit agree in writing to an extension of this period not to exceed an additional 30 days. The extension agreement must be completed in a form and manner prescribed by the commission. The determination of the completeness of an application is not an approval of the application. If the application is disapproved, the reasons must be set forth in writing in the resolution, and the clerk shall send, by certified mail, a copy of the resolution to the applicant, the assessor, and the commission. A resolution approving the application is not effective unless approved by the commission as provided in section 6.
(2) Within 14 days after the adoption of a resolution disapproving the application under subsection (1), the owner or lessee may request the legislative body of the qualified local governmental unit to reconsider the application by submitting information not previously included in the application submitted under section 4. Within 60 days after receipt of the request for reconsideration, the legislative body of the qualified local governmental unit shall review the new information and by resolution either approve or disapprove the request for reconsideration in accordance with subsection (1).
(3) The actions by a qualified local governmental unit to either approve or disapprove an application for a certificate within this act are discretionary and are for solar energy facilities tax purposes only.
History:
2023, Act 108, Imd. Eff. July 27, 2023
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 108 of 2023 - Solar Energy Facilities Taxation Act (211.1151 - 211.1165) › Section 211.1156 - Issuance of Certificate; Effective Date; Maintenance of Records.

211.1156 Issuance of certificate; effective date; maintenance of records.
Sec. 6.
(1) Not more than 90 days after receipt of a copy of a complete application and resolution approving the application adopted under section 5, the commission shall approve the application if it determines that the qualified facility complies with all provisions of this act. Placement of a qualified facility in service after the date of application under section 4 does not disqualify the facility from receiving approval by a qualified local governmental unit under section 5 or by the commission under this section.
(2) Following approval of the application by the legislative body of the qualified local governmental unit and the commission, the commission shall issue to the applicant a certificate in the form the commission determines, which must contain all of the following:
(a) The address of the real property on which the qualified facility is located.
(b) The time schedule for undertaking and completing the qualified facility.
(c) A statement that unless revoked as provided in this act, the certificate will remain in force for the period stated in the certificate.
(d) A statement of the estimated taxable value of the qualified facility for the tax year immediately preceding the effective date of the certificate after deducting the taxable value of the land as determined under section 4(4).
(3) The effective date of the certificate is the December 31 immediately following the date of issuance of the certificate.
(4) The commission shall file with the clerk of the qualified local governmental unit a copy of the certificate, and the commission shall maintain a record of all certificates filed. The commission shall also send, by certified mail, a copy of the certificate to the applicant and the assessor of the local tax collecting unit in which the qualified facility is located.
History:
2023, Act 108, Imd. Eff. July 27, 2023
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 108 of 2023 - Solar Energy Facilities Taxation Act (211.1151 - 211.1165) › Section 211.1157 - Exemption From Ad Valorem Property Taxes; Time Period.

211.1157 Exemption from ad valorem property taxes; time period.
Sec. 7.
A qualified facility for which a certificate is in effect, but not the land on which the qualified facility is located, for the period on and after the effective date of the certificate and continuing for 20 years is exempt from ad valorem property taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155.
History:
2023, Act 108, Imd. Eff. July 27, 2023
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 108 of 2023 - Solar Energy Facilities Taxation Act (211.1151 - 211.1165) › Section 211.1158 - Qualified Facility; Annual Form; Nameplate Capacity.

211.1158 Qualified facility; annual form; nameplate capacity.
Sec. 8.
(1) An owner or lessee that claims an exemption under this act shall provide to the qualified local governmental unit an annual form as of December 31 of each year indicating the nameplate capacity in alternating current of the qualified facility. The annual form must be filed in the manner and form prescribed by the commission and must include, but not be limited to, the addition to the facility or retirement from the facility of any equipment during that year.
(2) The assessor of each qualified local governmental unit in which there is a qualified facility with respect to which 1 or more certificates have been issued and are in force shall determine annually as of December 31 the assessed value, taxable value, and nameplate capacity of each qualified facility separately.
History:
2023, Act 108, Imd. Eff. July 27, 2023
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 108 of 2023 - Solar Energy Facilities Taxation Act (211.1151 - 211.1165) › Section 211.1161 - Requirements for Transfer of Certificate.

211.1161 Requirements for transfer of certificate.
Sec. 11.
(1) Not later than 30 days after a qualified local governmental unit receives a request to transfer a certificate, the qualified local governmental unit shall approve the transfer from the holder of the certificate and assign the certificate to a new owner or lessee of the qualified facility if all of the following conditions are met:
(a) The new owner or lessee consents to the terms of the existing certificate and all provisions of this act.
(b) All taxes on the qualified facility have been paid.
(c) The qualified facility has not permanently ceased operations.
(d) In the case of a leased qualified facility, the lessee has provided a copy of the lease agreement or other writing confirming that the lessee is liable for payment of the specific tax for the remaining length of the certificate and proof of that liability.
(2) A qualified local governmental unit shall notify the commission of a transfer under this section not later than 30 days after approval of the transfer.
History:
2023, Act 108, Imd. Eff. July 27, 2023
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 108 of 2023 - Solar Energy Facilities Taxation Act (211.1151 - 211.1165) › Section 211.1162 - Status Report of Exemptions to Department.

211.1162 Status report of exemptions to department.
Sec. 12.
Not later than June 15 each year, each qualified local governmental unit granting a certificate shall report to the department on the status of each exemption. The report must include the current taxable value of the property to which the exemption pertains.
History:
2023, Act 108, Imd. Eff. July 27, 2023
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 108 of 2023 - Solar Energy Facilities Taxation Act (211.1151 - 211.1165) › Section 211.1163 - Utilization Report to Legislature.

211.1163 Utilization report to legislature.
Sec. 13.
(1) The department annually shall prepare and submit to the committees of the house of representatives and senate responsible for tax policy and economic development issues a report on the utilization of this act, based on the information filed with the commission.
(2) After this act has been in effect for 3 years, the department shall prepare and submit to the committees of the house of representatives and senate responsible for tax policy and economic development issues an economic analysis of the costs and benefits of this act in the 3 qualified local governmental units in which it has been most heavily utilized.
History:
2023, Act 108, Imd. Eff. July 27, 2023
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 108 of 2023 - Solar Energy Facilities Taxation Act (211.1151 - 211.1165) › Section 211.1164 - Removal of Abandoned or Improperly Maintained Qualified Facilities; Fee or Bonding Requirement.

211.1164 Removal of abandoned or improperly maintained qualified facilities; fee or bonding requirement.
Sec. 14.
As a condition to an exemption granted under this act, a qualified local governmental unit may impose a fee or adopt a bonding requirement for a qualified facility if the purpose of the fee or bond is to provide for the removal of an abandoned or improperly maintained qualified facility, including a facility that a qualified local governmental unit determines should be removed to protect public health, safety, or welfare. However, a qualified local governmental unit may impose a fee or adopt a bonding requirement for a qualified facility under this section only if the qualified facility is not otherwise subject to a decommissioning fee or removal bond under general zoning ordinances or land use permitting.
History:
2023, Act 108, Imd. Eff. July 27, 2023
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 108 of 2023 - Solar Energy Facilities Taxation Act (211.1151 - 211.1165) › Section 211.1165 - Sunset of New Exemptions; Effectiveness of Existing Exemptions.

211.1165 Sunset of new exemptions; effectiveness of existing exemptions.
Sec. 15.
A new exemption must not be granted under this act after December 31, 2031, but an exemption then in effect continues until the expiration or revocation of the certificate.
History:
2023, Act 108, Imd. Eff. July 27, 2023
2023 Michigan Compiled Laws › Chapter 213 - Condemnation › Act 236 of 1911 - Condemnation by State (213.1 - 213.4) › Section 213.1 - Condemnation of Private Property for State Use; Authority Delegated; Jurisdiction.

213.1 Condemnation of private property for state use; authority delegated; jurisdiction.
Sec. 1.
It shall be lawful for the governor or any other person or persons, or any board of regents, board of control or other governing body of any state educational, penal or reformatory institution, when by law authorized to secure for the state or such institution, land as a site for any state building or buildings, state institution or public use, and for the board of regents, board of control or other governing body of any state institution desirous of obtaining the right of way over lands for the benefit of such state institution, when such persons, board of regents, board of control or other governing body, or a majority thereof shall have by resolution declared the taking thereof necessary for the public use of such state institution, to institute or cause to be instituted proceedings in the name and behalf of the state of Michigan against the land sought to be acquired, and against the owners and persons interested therein, in the circuit court of the county where the land is situated, for the purpose of acquiring by the state title to such land by judicial condemnation. And the said court in which such proceeding may be instituted, shall have and possess full jurisdiction of the subject matter of such proceedings, and power to hear, adjudge, and determine all matters touching the proceedings, and the rights and interests of all concerned.
History:
1911, Act 236, Eff. Aug. 1, 1911 ;-- CL 1915, 349 ;-- CL 1929, 3759 ;-- CL 1948, 213.1
Compiler's Notes:
This act undoubtedly supersedes Sections 1-4 of Act 3 of 1874, being How. 5196-5199, as Am. 1897, Act 128, Eff. Aug. 30, 1897;—CL 1897, 1253-1256, which act was expressly repealed 1915, Act 240, Eff. Aug. 24, 1915. See CL 1929, 120.
2023 Michigan Compiled Laws › Chapter 213 - Condemnation › Act 236 of 1911 - Condemnation by State (213.1 - 213.4) › Section 213.4 - Objections to Report Filed; Confirmation; Deposit; Vesting of Title; Payment of Compensation; Dismissal; Expenses; Record.

213.4 Objections to report filed; confirmation; deposit; vesting of title; payment of compensation; dismissal; expenses; record.
Sec. 4.
The court shall hear objections, if any, to the report of the commissioners or jury, as the case may be, and may set aside the report and finding, or confirm the same, and if confirmed, shall enter a judgment of confirmation, and that all right, title and interest of, in, and to the land and premises, vest in the state of Michigan: Provided, That the state, within such time as shall be therein prescribed, shall deposit in the court the amount found by the report of the commissioners or jury, as the just compensation and damages to be paid to the owners and persons interested. If, within the time so prescribed, the state shall cause to be deposited the sum so found, the court shall thereupon enter an order and judgment that the title of the state in and to said land and every part thereof is perfect, and has become absolute, and may issue the necessary writ of assistance, commanding the sheriff to deliver the possession of such land to the state; and thereupon the title and right of the state to such land shall be absolute and binding against all persons whomsoever. The persons owning and interested in said land according to the report and finding aforesaid, shall be entitled, on applying to the court, to be paid on the order of the court the amount or sum to which they are respectively entitled, according to such report or finding; for the sum received they shall respectively give to the clerk their receipt, in writing, to be by the clerk forwarded to the state treasurer. In case the state does not, within the time so prescribed, deposit in court the amount of compensation and damages awarded, the court shall order the proceedings dismissed, and the state take nothing thereby. In the proceedings authorized by this act the court shall, as to the practice and mode of proceedings, be governed by the rules applicable in cases at law, except as is in this act otherwise expressly provided. The expense of the proceedings shall be paid by the state, and a certified copy of the record of the proceedings and judgment of the court shall, together with the record thereof in the office of the register of deeds of the county, be evidence in all courts and places.
History:
1911, Act 236, Eff. Aug. 1, 1911 ;-- CL 1915, 352 ;-- CL 1929, 3762 ;-- CL 1948, 213.4
2023 Michigan Compiled Laws › Chapter 213 - Condemnation › Act 149 of 1911 - Acquisition of Property by State Agencies and Public Corporations (213.21 - 213.41) › Section 213.21 - Public Corporation and State Agency; Definition.

213.21 Public corporation and state agency; definition.
Sec. 1.
The term "public corporations" as herein used shall include all counties, cities, villages, boards, commissions and agencies made corporations for the management and control of public business and property; and the term "state agencies" shall include all unincorporated boards, commissions and agencies of the state given by law the management and control of public business and property, and the office of governor or a division thereof.
History:
1911, Act 149, Eff. Aug. 1, 1911 ;-- CL 1915, 353 ;-- Am. 1925, Act 37, Eff. Aug. 27, 1925 ;-- CL 1929, 3763 ;-- CL 1948, 213.21 ;-- Am. 1966, Act 351, Imd. Eff. Dec. 21, 1966
2023 Michigan Compiled Laws › Chapter 213 - Condemnation › Act 149 of 1911 - Acquisition of Property by State Agencies and Public Corporations (213.21 - 213.41) › Section 213.22 - Private Property; Definition.

213.22 Private property; definition.
Sec. 2.
The term "private property" as herein used shall include lands, tenements, hereditaments and tangible and intangible property whether real, personal or mixed.
History:
1911, Act 149, Eff. Aug. 1, 1911 ;-- CL 1915, 354 ;-- CL 1929, 3764 ;-- CL 1948, 213.22