reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770) › Section 211.768 - Termination of Deferment; Collection Procedures; Collection Fees, Interest, Penalties, and Other Charges Inapplicable; Amount of Lien for Deferred Special Assessments.

211.768 Termination of deferment; collection procedures; collection fees, interest, penalties, and other charges inapplicable; amount of lien for deferred special assessments.
Sec. 8.
Upon termination of the deferment of special assessments under this act, the collection procedures of Act No. 206 of the Public Acts of 1893, as amended, and any provisions of any law, ordinance, or charter applicable to the collection of delinquent taxes in a city collecting its own delinquent taxes, suspended by the terms of this act during the period of deferment, shall again apply to the deferred special assessments the same as they would have applied had no deferment been authorized and all of the special assessments had been levied initially in the third year preceding the calendar year in which the deferment was terminated, except that the provisions of those laws, ordinances, and charters with respect to collection fees, interest, penalties, and other charges shall not be applicable to the collection of, or foreclosure of the lien for special assessments deferred hereunder. The lien for deferred special assessments shall be for the amount of the special assessments only and shall not have any additional fee, penalty, or interest added except as provided in this act.
History:
1976, Act 225, Imd. Eff. Aug. 4, 1976
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770) › Section 211.768a - Payment of Deferred Special Assessments; Interest; Notice; Lien to Include Interest; Refund; Reapplication for Reinstitution of Previously Deferred Special Assessment.

211.768a Payment of deferred special assessments; interest; notice; lien to include interest; refund; reapplication for reinstitution of previously deferred special assessment.
Sec. 8a.
(1) Except for an owner or owner's estate qualifying for deferment of special assessments under this act before January 8, 1981, the payment of special assessments deferred under this act made by the owner or owner's estate shall include interest computed for periods after January 8, 1981, at a rate of 1/2 of 1% per month or fraction of a month.
(2) The department shall notify each owner whose special assessments are authorized to be deferred under this act of the interest rate provided in this section.
(3) The lien created in section 6 for special assessments deferred under this act shall include an amount of interest as provided in this section.
(4) The department of treasury shall refund to each owner who, before the effective date of this subsection, paid their special assessment and was subject to the interest payment of subsection (1), an amount equal to the difference between the interest paid and the interest which would have been due at a rate of 1/2 of 1% per month or fraction of a month.
(5) If a deferment of a special assessment was terminated by an owner solely by payment of the deferred special assessment after January 8, 1981, and before the effective date of this subsection, the owner may reapply within 60 days of the effective date of this subsection to the local assessing officer for reinstitution of the previously deferred special assessment and the department of treasury shall refund the amount of the special assessment paid and redeferred to the owner.
History:
Add. 1980, Act 403, Imd. Eff. Jan. 8, 1981 ;-- Am. 1981, Act 59, Imd. Eff. June 4, 1981
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770) › Section 211.769 - Reimbursement of Department for Sums Advanced.

211.769 Reimbursement of department for sums advanced.
Sec. 9.
Upon receipt of payment of special assessments deferred under this act, the collecting officer shall forthwith transmit the amount received to the department as reimbursement for the sums theretofore advanced, to indemnify the local special assessment districts.
History:
1976, Act 225, Imd. Eff. Aug. 4, 1976
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770) › Section 211.770 - Special Revolving Fund.

211.770 Special revolving fund.
Sec. 10.
(1) There is created a special revolving fund within the department to pay special assessments under this act and the sum of $3,000,000.00 of the principal of the Michigan veterans' trust fund shall be used for this investment purpose.
(2) An amount which is paid by the department to a local assessment district for a deferred special assessment shall be paid from the special revolving fund created in subsection (1).
(3) From the amounts received by the department as payment for deferred special assessments under this act, the department shall credit, on a quarterly basis, 1/2 of the total amount received to the special revolving fund created in this section, and shall transmit the remainder of this quarterly payment to the Michigan veterans' trust fund.
(4) Interest received pursuant to section 8a, and civil penalties received pursuant to section 2, shall be credited in full to the special revolving fund created in this section.
(5) Amounts required to be transmitted to the Michigan veterans' trust fund under subsection (3) shall be reduced by the amount of principal and earnings which was returned to the Michigan veterans' trust fund before the effective date of this subsection.
History:
1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1980, Act 403, Imd. Eff. Jan. 8, 1981
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791) › Section 211.781 - Short Title.

211.781 Short title.
Sec. 1.
This act shall be known and may be cited as the "nonferrous metallic minerals extraction severance tax act".
History:
2012, Act 410, Imd. Eff. Dec. 20, 2012
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791) › Section 211.783 - Mineral and Right, Claim, Lease, or Option; Tax Exemption; Shaft, Incline, Adit, or Value of Overburden Stripping at Open Mine; Tax Exemption.

211.783 Mineral and right, claim, lease, or option; tax exemption; shaft, incline, adit, or value of overburden stripping at open mine; tax exemption.
Sec. 3.
Beginning December 31, 2012, any mineral and any right, claim, lease, or option in or of any mineral is exempt and any shaft, incline, adit, or value of overburden stripping located at an open mine is exempt under section 7pp of the general property tax act, 1893 PA 206, MCL 211.7pp.
History:
2012, Act 410, Imd. Eff. Dec. 20, 2012
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791) › Section 211.785 - Preparation and Submission of Report by Taxpayer.

211.785 Preparation and submission of report by taxpayer.
Sec. 5.
Each year, a taxpayer shall prepare and submit to the department and to the local tax collecting unit a report in the time, form, and manner required by the department, showing the total amount of minerals sold, transferred, or beneficiated during the preceding year, the taxable mineral value of the minerals sold, transferred, or beneficiated, and any other information required by the department for valuation purposes.
History:
2012, Act 410, Imd. Eff. Dec. 20, 2012
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791) › Section 211.786 - Mineral-Producing Property; Determination by Department; Notification That Property No Longer Mineral-Producing Property; Notification; List to Be Provided by State Geologist; Notice of Ceased Operations.

211.786 Mineral-producing property; determination by department; notification that property no longer mineral-producing property; notification; list to be provided by state geologist; notice of ceased operations.
Sec. 6.
(1) The department shall determine when property is classified under this act as mineral-producing property. A taxpayer shall notify the department within 30 days of beginning operation of a producing mine. Upon making this determination, the department shall notify all local assessing authorities of those properties that are classified as a mineral-producing property and are subject to the minerals severance tax under this act. Beginning on December 31 in the calendar year in which property is determined by the department to be mineral-producing property, that property is exempt from taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155. The property shall be subject to the minerals severance tax when the property is determined to be mineral-producing property by the department. Beginning on the date an open mine becomes a producing mine, the mineral-producing property is exempt from the taxes set forth in section 4(1)(b), (c), and (d) as provided in this act.
(2) If the department determines that property previously determined to be a mineral-producing property is no longer mineral-producing property, the department shall notify the taxpayer and the local assessing authorities that the property is no longer subject to the minerals severance tax under this act beginning December 31 in the year that determination is made and that property shall be subject to the collection of taxes under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155. The local tax collecting unit in which the property is located is responsible for assessment of that property as of the date of the department's notification to the local assessing authority. Ten days after the date of the department's notification to the taxpayer shall be the date on which the minerals severance tax shall cease and all related tax exemptions described in section 4(1)(b), (c), and (d) shall cease.
(3) On or before February 10 of each year, the state geologist shall provide a list of all mineral-producing properties as of the end of the previous calendar year to the department.
(4) If a taxpayer ceases operation of a producing mine for 30 or more consecutive days, the taxpayer shall notify the department, in writing, that it has ceased operations within 7 business days.
History:
2012, Act 410, Imd. Eff. Dec. 20, 2012
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791) › Section 211.787 - Record to Be Prepared, Kept, and Preserved by Taxpayer; Inspection; Publication of Value of All Minerals.

211.787 Record to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals.
Sec. 7.
(1) Each taxpayer shall prepare, keep, and preserve a full and complete record for each tax year of all minerals extracted from the earth in this state or beneficiated in this state, and that record shall be open at all times to the inspection of the department.
(2) Annually, the department shall publish the value of all minerals reported under this act.
History:
2012, Act 410, Imd. Eff. Dec. 20, 2012
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791) › Section 211.788 - Rules.

211.788 Rules.
Sec. 8.
The department may promulgate rules to implement this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.
History:
2012, Act 410, Imd. Eff. Dec. 20, 2012
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791) › Section 211.790 - Restraining Order.

211.790 Restraining order.
Sec. 10.
Unless the minerals severance tax is being contested as provided by law, upon an action being filed under the direction of the attorney general in the circuit court for the county of Ingham, that court shall have power to restrain by injunction any taxpayer or person that has failed to comply with this act and in the same manner to restrain any taxpayer or person from continuing to extract minerals while delinquent in the filing of any report or the paying of any tax, penalty, or cost required under this act.
History:
2012, Act 410, Imd. Eff. Dec. 20, 2012
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791) › Section 211.791 - Administration of Tax by Department.

211.791 Administration of tax by department.
Sec. 11.
The minerals severance tax levied under this act shall be administered by the department.
History:
2012, Act 410, Imd. Eff. Dec. 20, 2012
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 70 of 1977 - Reimbursement for Taxes Lost Due to Establishment of National Parks (211.801 - 211.801) › Section 211.801 - Reimbursing Local Units of Government for Taxes Lost Due to Establishment of Certain Lands as National Parks; Formula; Statement of Payments; Review; Appropriation.

211.801 Reimbursing local units of government for taxes lost due to establishment of certain lands as national parks; formula; statement of payments; review; appropriation.
Sec. 1.
(1) To reimburse local units of government for taxes lost due to the establishment of the Sylvania tract purchase in the Ottawa national forest park, Isle Royale national park pursuant to Act No. 8 of the Public Acts of 1938, being section 3.441 of the Michigan Compiled Laws, Pictured Rocks national lakeshore park pursuant to Act No. 168 of the Public Acts of 1967, being sections 3.451 to 3.455 of the Michigan Compiled Laws, and Seney national wildlife refuge park pursuant to Act No. 193 of the Public Acts of 1911, being sections 322.481 to 322.484 of the Michigan Compiled Laws, the department of treasury shall make payments in lieu of taxes for a period not to exceed 10 years after the effective date of this act, in accordance with the following formula: On the tax day first following the effective date of this act, the state treasurer shall determine the current equalized valuation of the lands known as the Sylvania tract purchase in the Ottawa national forest park, Isle Royale national park, Pictured Rocks national lakeshore park, and Seney national wildlife refuge park for each taxing jurisdiction from which the property was transferred and the rate of ad valorem taxation. The state treasurer shall thereupon make payments to each taxing unit in that amount and on each succeeding tax day for 10 years after the first tax day following the effective date of this act, the treasurer shall make further payments to each taxing unit but reduced by 1/10 per year from the amount originally paid. Provided further that any payment to be made to a taxing jurisdiction under this act shall be reduced by the amount of payments made for that land by the federal government within the boundaries of the federally designated parks during the preceding federal fiscal year.
(2) The treasurer or other officer charged with the collection of taxes for the assessing district shall forward a statement of payments due to the state treasurer. The statement shall include a listing of the payments made to the local governments based upon the amount of certain federal lands within the boundaries of such federally designated parks. The treasurer shall review the statement, and if the amount is determined to be due pursuant to this act, shall pay that amount from the state general fund.
(3) There shall be appropriated from the general fund of the state a sufficient sum to meet the expenditures necessary to carry out the requirements of this act.
History:
1977, Act 70, Imd. Eff. July 20, 1977
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 331 of 1993 - State Education Tax Act (211.901 - 211.906) › Section 211.901 - Short Title.

211.901 Short title.
Sec. 1.
This act shall be known and may be cited as the "state education tax act".
History:
1993, Act 331, Eff. Mar. 15, 1994
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 331 of 1993 - State Education Tax Act (211.901 - 211.906) › Section 211.902 - Definitions.

211.902 Definitions.
Sec. 2.
As used in this act:
(a) "General property tax act" means the general property tax act, Act No. 206 of the Public Acts of 1893, being sections 211.1 to 211.157 of the Michigan Compiled Laws.
(b) "Tax" means the state education tax authorized under section 3.
History:
1993, Act 331, Eff. Mar. 15, 1994 ;-- Am. 1994, Act 187, Imd. Eff. June 20, 1994
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 331 of 1993 - State Education Tax Act (211.901 - 211.906) › Section 211.903 - State Education Tax; Levy; Rate; Exemption.

211.903 State education tax; levy; rate; exemption.
Sec. 3.
(1) Beginning in 1994, except as otherwise provided in subsections (2) and (3), there is levied a state education tax on all property not exempt by law from ad valorem property taxes or not subject to a tax under 1905 PA 282, MCL 207.1 to 207.21, at a rate of 6 mills.
(2) In 2003 only, there is levied a state education tax on all property not exempt by law from ad valorem property taxes or not subject to a tax under 1905 PA 282, MCL 207.1 to 207.21, at the rate of 5 mills.
(3) For taxes levied after December 31, 2007, the following property is exempt from the tax levied under this act:
(a) Except as otherwise provided in subdivision (b), personal property classified under section 34c of the general property tax act, 1893 PA 206, MCL 211.34c, as industrial personal property.
(b) Beginning December 31, 2011, a turbine powered by gas, steam, nuclear energy, coal, or oil the primary purpose of which is the generation of electricity for sale is not eligible for the exemption under this subsection.
History:
1993, Act 331, Eff. Mar. 15, 1994 ;-- Am. 1994, Act 187, Imd. Eff. June 20, 1994 ;-- Am. 2002, Act 244, Imd. Eff. Apr. 30, 2002 ;-- Am. 2007, Act 38, Imd. Eff. July 12, 2007 ;-- Am. 2011, Act 318, Eff. Dec. 31, 2011
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 331 of 1993 - State Education Tax Act (211.901 - 211.906) › Section 211.904 - Repealed. 1994, Act 187, Imd. Eff. June 20, 1994.

211.904 Repealed. 1994, Act 187, Imd. Eff. June 20, 1994.
Compiler's Notes:
The repealed section pertained to Education Finance Authority and the exemption of homestead property from tax.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 331 of 1993 - State Education Tax Act (211.901 - 211.906) › Section 211.905a - Debt Levy Retirement Funds; Submission and Deposit of Excess; Amount of Credit; Definitions.

211.905a Debt levy retirement funds; submission and deposit of excess; amount of credit; definitions.
Sec. 5a.
(1) Not later than May 25, 2001, a qualified local school district shall transmit to the state treasurer all excess debt levy retirement funds held by the qualified local school district. The state treasurer shall deposit all excess debt levy retirement funds transmitted under this subsection into the state treasury to the credit of the state school aid fund established in section 11 of article IX of the state constitution of 1963.
(2) Each parcel of property subject to the tax levied under this act located in a qualified local school district shall receive a credit against the tax levied in July 2001 under this act. The amount of the credit shall be calculated by multiplying the taxable value of the property by the applied millage rate. The local tax collecting unit shall reflect the amount of the credit on the July 2001 tax bill for each parcel of property.
(3) As used in this section:
(a) "Applied millage rate" is the rate determined by the state treasurer by dividing the excess debt levy retirement funds transferred under subsection (1) by the total taxable value of all property subject to the tax levied under this act located in the qualified local school district.
(b) "Excess debt levy retirement funds" means the amount that a qualified local school collected on or after July 1, 1997 to retire outstanding bonded indebtedness in excess of the amount necessary to retire the outstanding bonded indebtedness of the qualified local school district on December 1, 1998. Excess debt levy retirement funds include any accrued investment income, interest, and penalties on delinquent accounts.
(c) "Qualified local school district" means a local school district that, on or after July 1, 1997, levied and collected a tax to retire outstanding bonded indebtedness in an amount not less than $100,000.00 more than necessary to retire the outstanding bonded indebtedness of the local school district on December 1, 1998.
History:
Add. 2001, Act 7, Imd. Eff. May 24, 2001
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 331 of 1993 - State Education Tax Act (211.901 - 211.906) › Section 211.905c - Excess Debt Levy Retirement Funds; Transmission by Local School District to State Treasurer; Deposit; Tax Credit; Calculation; Definitions.

211.905c Excess debt levy retirement funds; transmission by local school district to state treasurer; deposit; tax credit; calculation; definitions.
Sec. 5c.
(1) Not later than June 10, 2013, a qualified local school district shall transmit to the state treasurer all excess debt levy retirement funds held by the qualified local school district. The state treasurer shall deposit all excess debt levy retirement funds transmitted under this subsection into the state treasury to the credit of the state school aid fund established in section 11 of article IX of the state constitution of 1963.
(2) Each parcel of property subject to the tax levied under this act located in a qualified local school district shall receive a credit against the tax levied in July 2013 under this act. The amount of the credit shall be calculated by multiplying the taxable value of the property by the applied millage rate. The local tax collecting unit shall reflect the amount of the credit on the July 2013 tax bill for each parcel of property.
(3) As used in this section:
(a) "Applied millage rate" is the rate determined by the state treasurer by dividing the excess debt levy retirement funds transferred under subsection (1) by the total taxable value of all property subject to the tax levied under this act located in the qualified local school district.
(b) "Excess debt levy retirement funds" means the amount that a qualified local school collected on or after July 1, 2012 to retire outstanding bonded indebtedness in excess of the amount necessary to retire the outstanding bonded indebtedness of the qualified local school district on December 1, 2012. Excess debt levy retirement funds include any accrued investment income, interest, and penalties on delinquent accounts.
(c) "Qualified local school district" means a local school district that, on or after July 1, 2012, levied and collected debt millage tax for bonds that were retired on May 1, 2012 and were no longer outstanding as of July 1, 2012.
History:
Add. 2013, Act 40, Imd. Eff. June 4, 2013
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 331 of 1993 - State Education Tax Act (211.901 - 211.906) › Section 211.906 - Conditional Effective Date.

211.906 Conditional effective date.
Sec. 6.
This act shall not take effect unless Senate Joint Resolution S is submitted to the voters and the following bills are enacted into law:
(a) House Bill No. 5109.
(b) House Bill No. 5110.
(c) House Bill No. 5116.
(d) House Bill No. 5009.
(e) House Bill No. 5010.
(f) House Bill No. 5118.
(g) House Bill No. 5097.
(h) House Bill No. 5123.
(i) House Bill No. 4279.
(j) House Bill No. 5102.
(k) House Bill No. 5103.
(l) House Bill No. 5104.
(m) House Bill No. 5106.
(n) House Bill No. 5115.
(o) House Bill No. 5112.
(p) House Bill No. 5120.
(q) House Bill No. 5129.
(r) House Bill No. 5224.
History:
1993, Act 331, Eff. Mar. 15, 1994
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 379 of 1998 - Michigan Tax Lien Sale and Collateralized Securities Act (211.921 - 211.941)

MICHIGAN TAX LIEN SALE AND COLLATERALIZED SECURITIES ACT
Act 379 of 1998
211.921-211.941 Repealed. 2002, Act 223, Imd. Eff. Apr. 29, 2002.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 132 of 1999 - Certification of Abandoned Property for Accelerated Forfeiture Act (211.961 - 211.966) › Section 211.961 - Short Title.

211.961 Short title.
Sec. 1.
This act shall be known and may be cited as the "certification of abandoned property for accelerated forfeiture act".
History:
1999, Act 132, Imd. Eff. July 23, 1999
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 132 of 1999 - Certification of Abandoned Property for Accelerated Forfeiture Act (211.961 - 211.966) › Section 211.962 - Definitions.

211.962 Definitions.
Sec. 2.
As used in this act:
(a) "Abandoned property" means tax delinquent property containing a structure that is vacant or dilapidated, is open to entrance or trespass, and has been determined to be abandoned under section 4.
(b) "Certified abandoned property" means abandoned property certified by a local unit of government as abandoned under section 6.
(c) "Declaration of accelerated forfeiture of abandoned property" means the resolution adopted by a local unit of government under section 3.
(d) "General property tax act" means the general property tax act, 1893 PA 206, MCL 211.1 to 211.157.
(e) "Legal interest" means a person holding a title interest in the property or a mortgage holder as it appears on the records of the treasurer of the county in which the abandoned property is located or the records of the assessor of the local unit of government in which the abandoned property is located.
(f) "Local unit of government" means a city, village, or township.
(g) "Tax delinquent property" means property the taxes for which have been returned as delinquent under the general property tax act.
History:
1999, Act 132, Imd. Eff. July 23, 1999
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 132 of 1999 - Certification of Abandoned Property for Accelerated Forfeiture Act (211.961 - 211.966) › Section 211.963 - Declaration of Accelerated Forfeiture of Abandoned Property; Resolution.

211.963 Declaration of accelerated forfeiture of abandoned property; resolution.
Sec. 3.
A local unit of government may make a declaration of accelerated forfeiture of abandoned property by adopting a resolution at a meeting held pursuant to the open meetings act, 1976 PA 267, MCL 15.261 to 15.275, containing substantially the following language:
"Whereas, the governing body of the local unit of government determines that parcels of abandoned tax delinquent property exist;
Whereas, abandoned tax delinquent property contributes to crime, blight, and decay within the local unit of government;
Whereas, the certification of tax delinquent abandoned property as certified abandoned property will result in the accelerated forfeiture and foreclosure of certified abandoned property under the general property tax act and return abandoned property to productive use more rapidly, thereby reducing crime, blight, and decay within the local unit of government;
Therefore, the local unit of government hereby notifies residents and owners of property within the local unit of government that abandoned tax delinquent property will be identified and inspected and may be certified as certified abandoned property under the certification of abandoned property for accelerated forfeiture act and subject to accelerated forfeiture and foreclosure under the general property tax act.".
History:
1999, Act 132, Imd. Eff. July 23, 1999
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 132 of 1999 - Certification of Abandoned Property for Accelerated Forfeiture Act (211.961 - 211.966) › Section 211.964 - Identification as Abandoned Property; Certification.

211.964 Identification as abandoned property; certification.
Sec. 4.
(1) If a local unit of government makes a declaration of accelerated forfeiture of abandoned property pursuant to section 3 before October 1 of any tax year, the local unit of government may identify property within the local unit of government as abandoned property if all of the following procedures are complied with:
(a) Before February 1, the local unit of government inspects the property and determines that the property is abandoned property.
(b) At the time of inspection under subdivision (a), the local unit of government posts a notice on the property that if taxes levied on the property are returned as delinquent, the property will be subject to accelerated forfeiture and foreclosure, and the imposition of the fees set forth in the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, unless an affidavit claiming the property is not abandoned is filed as provided under section 5.
(c) The local unit of government shall send a copy of the notice provided under subdivision (b) to the owner of the property or to the taxpayer of record by first-class mail.
(d) Taxes levied on the property are returned as delinquent on March 1 to the treasurer of the county in which the property is located pursuant to the general property tax act.
(2) If the local unit of government determines that the property is occupied by an owner or a person with a legal interest in the property, the local unit of government shall not certify the property as certified abandoned property.
History:
1999, Act 132, Imd. Eff. July 23, 1999
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 132 of 1999 - Certification of Abandoned Property for Accelerated Forfeiture Act (211.961 - 211.966) › Section 211.965 - Affidavit Claiming Property Not Abandoned.

211.965 Affidavit claiming property not abandoned.
Sec. 5.
(1) An owner or a person with a legal interest in the property may file an affidavit claiming the property is not abandoned with the local unit of government before taxes are returned as delinquent or with the county treasurer after taxes are returned as delinquent.
(2) If an affidavit is filed under subsection (1) before the hearing under section 78j of the general property tax act, MCL 211.78j, the property is not forfeited on the immediately preceding March 1 and shall be forfeited on the immediately succeeding March 1 if all delinquent taxes, interest, penalties, and fees have not been paid.
History:
1999, Act 132, Imd. Eff. July 23, 1999
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 132 of 1999 - Certification of Abandoned Property for Accelerated Forfeiture Act (211.961 - 211.966) › Section 211.966 - Certification of Property as Abandoned.

211.966 Certification of property as abandoned.
Sec. 6.
If a local unit of government complies with the procedures set forth in sections 3 and 4 and an owner or a person with a legal interest in the property has not responded to the notice provided under section 4, the local unit of government may certify the property as certified abandoned property.
History:
1999, Act 132, Imd. Eff. July 23, 1999
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 134 of 1999 - Tax Reverted Property Emergency Disposal Act (211.971 - 211.976)

TAX REVERTED PROPERTY EMERGENCY DISPOSAL ACT
Act 134 of 1999
211.971-211.976 Repealed. 2003, Act 258, Imd. Eff. Jan. 5, 2004.
2023 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
2023 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.”
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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.
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 211.1031 - 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