reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.425 - Local Units; Audits.

141.425 Local units; audits.
Sec. 5.
(1) A local unit having a population of less than 4,000 shall obtain an audit of its financial records, accounts, and procedures not less frequently than biennially. However, if any audit under this subsection discloses a material deviation by the local unit from generally accepted accounting practices or from applicable rules and regulations of a state department or agency or discloses any fiscal irregularity, defalcation, misfeasance, nonfeasance, or malfeasance, the department of treasury may require an audit to be conducted in the next year.
(2) A local unit having a population of 4,000 or more shall obtain an annual audit of its financial records, accounts, and procedures.
History:
1968, Act 2, Imd. Eff. Feb. 20, 1968 ;-- Am. 1996, Act 146, Imd. Eff. Mar. 25, 1996
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.426 - Certified Public Accountants; Cost.

141.426 Certified public accountants; cost.
Sec. 6.
Local units may retain certified public accountants to perform such audits. If any unit fails to provide for an audit, the state treasurer shall either conduct the audit or appoint a certified public accountant to perform it. The entire cost of any such audits will be borne by the local unit.
History:
1968, Act 2, Imd. Eff. Feb. 20, 1968
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.427 - Minimum Auditing Procedures and Standards; Form for Report of Auditing Procedures; Filing Audit Report and Report of Auditing Procedures; Time for Filing; Extension.

141.427 Minimum auditing procedures and standards; form for report of auditing procedures; filing audit report and report of auditing procedures; time for filing; extension.
Sec. 7.
(1) The state treasurer shall prescribe minimum auditing procedures and standards and these shall conform as nearly as practicable to generally accepted auditing standards established by the American institute of certified public accountants.
(2) A report of the auditing procedures applied in each audit shall be prepared on a form provided for this purpose by the state treasurer. The state treasurer may require that the audit report, or the report of auditing procedures, or both, that are required by this subsection to be filed with the state treasurer be filed in an electronic format prescribed by the state treasurer.
(3) One copy of every audit report and 1 copy of the report of auditing procedures applied shall be filed with the state treasurer.
(4) The copy of the audit report and the copy of the report of auditing procedures applied required by subsection (3) shall be filed with the state treasurer within 6 months after the end of the fiscal year of a local unit for which an audit has been performed pursuant to section 5. The chief administrative officer of a local unit may request an extension of the filing date from the state treasurer, and the state treasurer may grant the request for reasonable cause. A chief administrative officer who requests an extension under this subsection shall, within 10 days of making the request, inform the governing body in writing of the requested extension.
History:
1968, Act 2, Imd. Eff. Feb. 20, 1968 ;-- Am. 1982, Act 451, Imd. Eff. Dec. 30, 1982 ;-- Am. 2000, Act 493, Imd. Eff. Jan. 11, 2001
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.428 - Contents of Audit Report.

141.428 Contents of audit report.
Sec. 8.
Every audit report shall do all of the following:
(a) State that the audit has been conducted in accordance with generally accepted auditing standards and with the standards prescribed by the state treasurer.
(b) State that financial statements in such reports have been prepared in accordance with generally accepted accounting principles and with applicable rules and regulations of any state department or agency. Any deviations from such principles, rules, or regulations shall be described.
(c) Disclose any material deviations by the local unit from generally accepted accounting practices or from applicable rules and regulations of any state department or agency.
(d) Disclose any fiscal irregularities, including but not limited to any deviations from the requirements of section 4; defalcations; misfeasance; nonfeasance; or malfeasance that came to the auditor's attention.
History:
1968, Act 2, Imd. Eff. Feb. 20, 1968 ;-- Am. 1996, Act 400, Eff. Dec. 18, 1996 ;-- Am. 2000, Act 493, Imd. Eff. Jan. 11, 2001
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.429 - Public Inspection of Audit Reports.

141.429 Public inspection of audit reports.
Sec. 9.
All audit reports submitted under this act shall be made available for public inspection.
History:
1968, Act 2, Imd. Eff. Feb. 20, 1968
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.430 - Orders and Subpoenas.

141.430 Orders and subpoenas.
Sec. 10.
In connection with any audit and examination conducted under the provisions of this act, the state treasurer, or a deputy state treasurer, may issue subpoenas, direct the service thereof by any police officer, and compel the attendance and testimony of witnesses, may administer oaths and examine such persons as may be necessary, and may compel the production of books and papers. The orders and subpoenas issued by the state treasurer or by a deputy state treasurer, in pursuance of the authority in them vested by provisions of this section, may be enforced upon their application to any circuit court by proceedings in contempt therein, as provided by law.
History:
1968, Act 2, Imd. Eff. Feb. 20, 1968
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.431 - Violations of Act.

141.431 Violations of act.
Sec. 11.
If any audit or investigation conducted under this act discloses statutory violations on the part of any officer, employee or board of any local unit, a copy of such report shall be filed with the attorney general who shall review the report and cause to be instituted such proceeding against such officer, employee or board as he deems necessary. The attorney general, within 60 days after receipt of the report, may institute criminal proceedings as he deems necessary against such officer or employee, or direct that the criminal proceedings be instituted by the prosecuting attorney of the county in which the offense was committed. The attorney general or the prosecuting attorney shall institute civil action in any court of competent jurisdiction for the recovery of any public moneys, disclosed by any examination to have been illegally expended or collected and not accounted for; also for the recovery of any public property disclosed to have been converted and misappropriated.
History:
1968, Act 2, Imd. Eff. Feb. 20, 1968
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.432 - Verification of Transactions.

141.432 Verification of transactions.
Sec. 12.
(1) For purposes of verifying any transactions disclosed by an audit or investigation, any person or firm authorized to conduct an audit under this act may ascertain the deposits, payments, withdrawals and balances on deposit in any bank account or with any contractor or with any other person having dealings with the local unit.
(2) A bank, contractor or person shall not be held liable for making available any of the information required under this act.
History:
1968, Act 2, Imd. Eff. Feb. 20, 1968
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.433 - Scope of Examiner's Authority; Production of Records; Divulging Confidential Information.

141.433 Scope of examiner's authority; production of records; divulging confidential information.
Sec. 13.
(1) Notwithstanding the confidentiality provisions of any tax laws, any authorized employee of the state treasurer, certified public accountant or firm of certified public accountants conducting an audit under this act shall have access to and authority to examine all books, accounts, reports, vouchers, correspondence files and other records, bank accounts and moneys or other property of any local unit excepting any records which were obtained from the United States internal revenue service under the federal state cooperative exchange agreement.
(2) An officer of a local unit upon demand of persons authorized under this act, shall produce all books, accounts, reports, vouchers, correspondence files and other records, bank accounts and moneys or other property of the local unit under audit or investigation and shall truthfully answer all questions related thereto.
(3) The liabilities and penalties provided by all specific confidentiality statutes for divulging confidential information shall be applicable to all persons authorized to make an audit under this act.
History:
1968, Act 2, Imd. Eff. Feb. 20, 1968 ;-- Am. 1971, Act 91, Eff. Mar. 30, 1972
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.434 - Budget; Preparation, Presentation, and Control of Expenditures; Information; Transmitting Recommended Budget to Legislative Body; Suggested General Appropriations Act; Consideration of Recommended Budget; Furnishing Information to Legislative Body; Public Hearing.

141.434 Budget; preparation, presentation, and control of expenditures; information; transmitting recommended budget to legislative body; suggested general appropriations act; consideration of recommended budget; furnishing information to legislative body; public hearing.
Sec. 14.
(1) Unless otherwise provided by law, charter, resolution, or ordinance, the chief administrative officer shall have final responsibility for budget preparation, presentation of the budget to the legislative body, and the control of expenditures under the budget and the general appropriations act.
(2) Unless another person is designated by charter, the chief administrative officer in each local unit shall prepare the recommended annual budget for the ensuing fiscal year in the manner provided in sections 15 to 20a. The budgetary centers of the local unit shall provide to the chief administrative officer information which the chief administrative officer considers necessary and essential to the preparation of a budget for the ensuing fiscal period for presentation to the local unit's legislative body. Each administrative officer or employee of a budgetary center shall comply promptly with a request for information which the chief administrative officer makes.
(3) The chief administrative officer shall transmit the recommended budget to the legislative body according to an appropriate time schedule developed by the local unit. The schedule shall allow adequate time for review and adoption by the legislative body before commencement of the budget year. The recommended budget, when transmitted by the chief administrative officer, shall be accompanied by a suggested general appropriations act to implement the budget. The suggested general appropriations act shall fulfill the requirements of section 16.
(4) The recommended budget transmitted by the chief administrative officer shall be considered by the legislative body.
(5) The chief administrative officer shall furnish to the legislative body information the legislative body requires for proper consideration of the recommended budget. Before final passage of a general appropriations act by the legislative body, a public hearing shall be held as required by 1963 (2nd Ex Sess) PA 43, MCL 141.411 to 141.415, and the open meetings act, 1976 PA 267, MCL 15.261 to 15.275.
History:
Add. 1978, Act 621, Eff. Apr. 1, 1980 ;-- Am. 2000, Act 493, Imd. Eff. Jan. 11, 2001
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.435 - Recommended Budget; Contents; Limitation on Total Estimated Expenditures.

141.435 Recommended budget; contents; limitation on total estimated expenditures.
Sec. 15.
(1) The recommended budget shall include at least the following:
(a) Expenditure data for the most recently completed fiscal year and estimated expenditures for the current fiscal year.
(b) An estimate of the expenditure amounts required to conduct, in the ensuing fiscal year, the government of the local unit, including its budgetary centers.
(c) Revenue data for the most recently completed fiscal year and estimated revenues for the current fiscal year.
(d) An estimate of the revenues, by source of revenue, to be raised or received by the local unit in the ensuing fiscal year.
(e) The amount of surplus or deficit that has accumulated from prior fiscal years, together with an estimate of the amount of surplus or deficit expected in the current fiscal year. The inclusion of the amount of an authorized debt obligation to fund a deficit shall be sufficient to satisfy the requirement of funding the amount of a deficit estimated under this subdivision.
(f) An estimate of the amounts needed for deficiency, contingent, or emergency purposes.
(g) Other data relating to fiscal conditions that the chief administrative officer considers to be useful in considering the financial needs of the local unit.
(2) The total estimated expenditures, including an accrued deficit, in the budget shall not exceed the total estimated revenues, including an available unappropriated surplus and the proceeds from bonds or other obligations issued under the fiscal stabilization act or the balance of the principal of these bonds or other obligations.
History:
Add. 1978, Act 621, Eff. Apr. 1, 1980 ;-- Am. 1981, Act 77, Imd. Eff. June 30, 1981 ;-- Am. 2000, Act 493, Imd. Eff. Jan. 11, 2001
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.437 - General Appropriations Act; Amendment; Reports; Recommendations.

141.437 General appropriations act; amendment; reports; recommendations.
Sec. 17.
(1) Except as otherwise provided in section 19, a deviation from the original general appropriations act shall not be made without amending the general appropriations act. Subject to section 16(2), the legislative body of the local unit shall amend the general appropriations act as soon as it becomes apparent that a deviation from the original general appropriations act is necessary and the amount of the deviation can be determined. An amendment shall indicate each intended alteration in the purpose of each appropriation item affected by the amendment. The legislative body may require that the chief administrative officer or fiscal officer provide it with periodic reports on the financial condition of the local unit.
(2) If, during a fiscal year, it appears to the chief administrative officer or to the legislative body that the actual and probable revenues from taxes and other sources in a fund are less than the estimated revenues, including an available surplus upon which appropriations from the fund were based and the proceeds from bonds or other obligations issued under the fiscal stabilization act, 1981 PA 80, MCL 141.1001 to 141.1011, or the balance of the principal of these bonds or other obligations, the chief administrative officer or fiscal officer shall present to the legislative body recommendations which, if adopted, would prevent expenditures from exceeding available revenues for that current fiscal year. The recommendations shall include proposals for reducing appropriations from the fund for budgetary centers in a manner that would cause the total of appropriations to not be greater than the total of revised estimated revenues of the fund, or proposals for measures necessary to provide revenues sufficient to meet expenditures of the fund, or both. The recommendations shall recognize the requirements of state law and the provisions of collective bargaining agreements.
History:
Add. 1978, Act 621, Eff. Apr. 1, 1980 ;-- Am. 1981, Act 77, Imd. Eff. June 30, 1981 ;-- Am. 1995, Act 41, Imd. Eff. May 22, 1995 ;-- Am. 2000, Act 493, Imd. Eff. Jan. 11, 2001
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.439 - Expenditure of Funds; Transfers Within Appropriations.

141.439 Expenditure of funds; transfers within appropriations.
Sec. 19.
(1) A member of the legislative body, the chief administrative officer, an administrative officer, or an employee of a local unit shall not authorize or participate in the expenditure of funds except as authorized by a general appropriations act. An expenditure shall not be incurred except in pursuance of the authority and appropriations of the legislative body of the local unit.
(2) The legislative body in a general appropriations act may permit the chief administrative officer to execute transfers within limits stated in the act between appropriations without the prior approval of the legislative body.
History:
Add. 1978, Act 621, Eff. Apr. 1, 1980 ;-- Am. 2000, Act 493, Imd. Eff. Jan. 11, 2001
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.440 - Violation; Filing; Report; Review and Action by Attorney General; Civil Action for Recovery of Funds and Public Property.

141.440 Violation; filing; report; review and action by attorney general; civil action for recovery of funds and public property.
Sec. 20.
A violation of sections 17 to 19 by the chief administrative officer, an administrative officer, employee, or member of the legislative body of the local unit disclosed in an audit of the financial records and accounts of the local unit in the absence of reasonable procedures in use by the local unit to detect such violations shall be filed with the state treasurer and reported by the state treasurer to the attorney general. For local and intermediate school districts, the report of a violation shall be filed with the state superintendent of public instruction instead of the state treasurer. The attorney general shall review the report and initiate appropriate action against the chief administrative officer, fiscal officer, administrative officer, employee, or member of the legislative body. For the use and benefit of the local unit, the attorney general or prosecuting attorney may institute a civil action in a court of competent jurisdiction for the recovery of funds of a local unit, disclosed by an examination to have been illegally expended or collected as a result of malfeasance and not accounted for as provided in sections 17 to 19, and for the recovery of public property disclosed to have been converted or misappropriated.
History:
Add. 1978, Act 621, Eff. Apr. 1, 1980 ;-- Am. 2000, Act 493, Imd. Eff. Jan. 11, 2001
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a) › Section 141.440a - Manuals, Forms, and Operating Procedures; Training and Educational Programs.

141.440a Manuals, forms, and operating procedures; training and educational programs.
Sec. 20a.
(1) The department of treasury shall publish suggested manuals, forms, and operating procedures which may be used by local units in complying with this act. These manuals, forms, and procedures shall be designed to account for the various kinds and sizes of local units, except that the suggested manuals, forms, and operating procedures which may be used by intermediate school districts and local school districts shall be developed by the superintendent of public instruction and shall be promulgated by the superintendent of public instruction pursuant to Act No. 306 of the Public Acts of 1969, as amended, being sections 24.201 to 24.315 of the Michigan Compiled Laws.
(2) The suggested manuals, forms, and operating procedures described in subsection (1) shall be developed by an advisory committee selected by the department of treasury composed of persons from the department of education, other interested state agencies, local units, associations of local units, and other interested or concerned groups.
(3) The department of treasury shall provide or cooperate in the provision of training and educational programs to assist local units to comply with this act.
History:
Add. 1978, Act 621, Eff. Apr. 1, 1979
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 30 of 1978 - Budget Stabilization Fund (141.441 - 141.445) › Section 141.441 - Definitions.

141.441 Definitions.
Sec. 1.
As used in this act:
(a) "Fund" means a budget stabilization fund.
(b) "Municipality" means a county, city, village, or township.
History:
1978, Act 30, Imd. Eff. Feb. 24, 1978 ;-- Am. 1980, Act 192, Imd. Eff. July 8, 1980
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 30 of 1978 - Budget Stabilization Fund (141.441 - 141.445) › Section 141.442 - Budget Stabilization Fund; Creation.

141.442 Budget stabilization fund; creation.
Sec. 2.
The governing body of a municipality by an ordinance adopted by a 2/3 vote of the members elected and serving may create a budget stabilization fund.
History:
1978, Act 30, Imd. Eff. Feb. 24, 1978
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 30 of 1978 - Budget Stabilization Fund (141.441 - 141.445) › Section 141.443 - Budget Stabilization Fund; Appropriation; Additional Taxes Prohibited; Limitation; Investments; Disposition of Excess Money.

141.443 Budget stabilization fund; appropriation; additional taxes prohibited; limitation; investments; disposition of excess money.
Sec. 3.
(1) Each fiscal year following the fiscal year in which a fund is created, the governing body of the municipality that created the fund may appropriate to the fund, by an ordinance or resolution adopted by a 2/3 vote of the members elected and serving, all or part of a surplus in the general fund resulting from an excess of revenue in comparison to expenses.
(2) A municipality shall not impose additional taxes producing revenue in excess of that needed for its estimated budget in order to provide for money to be appropriated to the fund.
(3) The amount of money in the fund shall not exceed either 20% of the municipality's most recent general fund budget, as originally adopted, or 20% of the average of the municipality's 5 most recent general fund budgets, as amended, whichever is less.
(4) The money in the fund may be invested as provided by law with the earnings of the fund to be returned to the municipality's general fund.
(5) If the money in the fund exceeds that permitted in subsection (3), the excess money shall be appropriated in the municipality's next general fund budget, but shall not be appropriated to the fund.
History:
1978, Act 30, Imd. Eff. Feb. 24, 1978 ;-- Am. 2016, Act 169, Eff. Sept. 7, 2016
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 30 of 1978 - Budget Stabilization Fund (141.441 - 141.445) › Section 141.444 - Budget Stabilization Fund; Purposes; Sufficiency of Municipality's Revenue.

141.444 Budget stabilization fund; purposes; sufficiency of municipality's revenue.
Sec. 4.
(1) Money in the budget stabilization fund may be appropriated by an ordinance or resolution adopted by a 2/3 vote of the members elected and serving of the governing body of the municipality which created the fund for the following purposes:
(a) To cover a general fund deficit, when the municipality's annual audit reveals such a deficit.
(b) To prevent a reduction in the level of public services or in the number of employees at any time in a fiscal year when the municipality's budgeted revenue is not being collected in an amount sufficient to cover budgeted expenses.
(c) To prevent a reduction in the level of public services or in the number of employees when in preparing the budget for the next fiscal year the municipality's estimated revenue does not appear sufficient to cover estimated expenses.
(d) To cover expenses arising because of a natural disaster, including a flood, fire, or tornado. However, if federal or state funds are received to offset the appropriations from the fund, that money shall be returned to the fund.
(2) In determining whether a municipality's revenue is not sufficient to cover its expenses, a reduction in the amount of money received for the fiscal year from any source in comparison to the amount of money received for the previous fiscal year, including a reduction in the allocation of state tax money, shall be considered.
History:
1978, Act 30, Imd. Eff. Feb. 24, 1978
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 30 of 1978 - Budget Stabilization Fund (141.441 - 141.445) › Section 141.445 - Budget Stabilization Fund; Prohibitions.

141.445 Budget stabilization fund; prohibitions.
Sec. 5.
The money in the budget stabilization fund shall not be appropriated for the acquisition, construction, or alteration of a facility as part of a general capital improvements program.
History:
1978, Act 30, Imd. Eff. Feb. 24, 1978 ;-- Am. 1980, Act 192, Imd. Eff. July 8, 1980
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 205 of 1964 - Purchase of Fire Fighting Equipment (141.451 - 141.451) › Section 141.451 - Fire Trucks, Fire Fighting Apparatus and Equipment; Purchase by Municipalities; Title Retaining Contract; Chattel Mortgage.

141.451 Fire trucks, fire fighting apparatus and equipment; purchase by municipalities; title retaining contract; chattel mortgage.
Sec. 1.
The legislative body of any county, city, village, township, or other local unit of government may purchase on executory title retaining contracts, or finance purchases by chattel mortgages as security for the purchase price, any fire trucks and fire fighting apparatus and equipment and pay for it out of the general fund of the municipality. However, contracts or chattel mortgages shall not provide for payments for longer than the estimated period of usefulness of the property being purchased and in no event for longer than 6 years. Contracts and chattel mortgages, and the purchase of property under this section, are not subject to the revised municipal finance act, 2001 PA 34, MCL 141.2101 to 141.2821, but are subject to 1933 PA 99, MCL 123.721 to 123.723.
History:
1964, Act 205, Eff. Aug. 28, 1964 ;-- Am. 2002, Act 288, Imd. Eff. May 9, 2002
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 264 of 1987 - Health and Safety Fund Act (141.471 - 141.479) › Section 141.471 - Short Title.

141.471 Short title.
Sec. 1.
This act shall be known and may be cited as the "health and safety fund act".
History:
1987, Act 264, Eff. Apr. 11, 1988
Compiler's Notes:
For transfer of authority, powers, duties, functions, and responsibilities of the State Budget Director under the State Revenue Sharing Act of 1971 and the Health and Safety Fund Act from the State Budget Director, within the Department of Management and Budget, to the State Treasurer, within the Department of Treasury, see E.R.O. No. 1993-6, compiled at MCL 141.991 of the Michigan Compiled Laws.
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 264 of 1987 - Health and Safety Fund Act (141.471 - 141.479) › Section 141.472 - Definitions.

141.472 Definitions.
Sec. 2.
As used in this act:
(a) "Distribution" means the amount of money a county receives under sections 4 and 5.
(b) "Fund" means the health and safety fund created in section 3.
(c) "Jail facility" means a jail, holding cell, holding center, or lockup as those terms are defined in section 62 of Act No. 232 of the Public Acts of 1953, being section 791.262 of the Michigan Compiled Laws.
(d) "Juvenile facility" means a county facility or an institution operated as an agency of the county or the juvenile division of the probate court for the housing or detention of juveniles.
(e) "Local health department" means that term as defined in section 1105 of the public health code, Act No. 368 of the Public Acts of 1978, being section 333.1105 of the Michigan Compiled Laws.
History:
1987, Act 264, Eff. Apr. 11, 1988
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 264 of 1987 - Health and Safety Fund Act (141.471 - 141.479) › Section 141.473 - Health and Safety Fund; Creation; Deposits.

141.473 Health and safety fund; creation; deposits.
Sec. 3.
(1) The health and safety fund is created in the state treasury.
(2) The state treasurer shall credit the health and safety fund with the portion of the proceeds from the excise tax on cigarettes authorized to be deposited into the health and safety fund under section 12 of the tobacco products tax act, 1993 PA 327, MCL 205.432.
History:
1987, Act 264, Eff. Apr. 11, 1988 ;-- Am. 1998, Act 529, Imd. Eff. Jan. 12, 1999 ;-- Am. 2022, Act 172, Imd. Eff. July 21, 2022
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 264 of 1987 - Health and Safety Fund Act (141.471 - 141.479) › Section 141.474 - Distribution From Fund Generally.

141.474 Distribution from fund generally.
Sec. 4.
The department of management and budget upon authorization by the state treasurer shall cause to be distributed from the health and safety fund the total amount available in the 1987-88 fiscal year to each county that had a patient care management system in the 1986-87 fiscal year. The distribution under this section shall be used only for the following:
(i) To pay outstanding obligations of the county for services rendered before March 1, 1984 under the resident county hospitalization program, the community mental health shared management and state institutions programs, and the state ward charge-back program. Distributions under this subparagraph shall be made as necessary to satisfy the obligation of the county.
(ii) For the repayment of principal on any loans made to the county under the emergency municipal loan act, Act No. 243 of the Public Acts of 1980, being sections 141.931 to 141.942 of the Michigan Compiled Laws. The distribution shall be made as necessary to satisfy the obligations of the county.
History:
1987, Act 264, Eff. Apr. 11, 1988
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 264 of 1987 - Health and Safety Fund Act (141.471 - 141.479) › Section 141.476 - Distribution Under MCL 141.475(b)(ii) and 141.475(c).

141.476 Distribution under MCL 141.475(b)(ii) and 141.475(c).
Sec. 6.
A distribution to a county under section 5(b)(ii) and 5(c) shall be included for purposes of calculations required to be made by section 24e of the general property tax act, Act No. 206 of the Public Acts of 1893, being section 211.24e of the Michigan Compiled Laws. If the governing body of a county approves the additional millage rate under section 24e of the general property tax act, Act No. 206 of the Public Acts of 1893, that is due to distributions under section 5(b)(ii) and 5(c), then the distributions under section 5(b)(ii) and 5(c) shall be used for the purposes specified in that section.
History:
1987, Act 264, Eff. Apr. 11, 1988
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 264 of 1987 - Health and Safety Fund Act (141.471 - 141.479) › Section 141.477 - Withholding or Assignment of Distribution.

141.477 Withholding or assignment of distribution.
Sec. 7.
The state treasurer may withhold from a county and a county may assign a distribution to offset what that county owes for outstanding obligations for services rendered before March 1, 1984 under the resident county hospitalization program, the community mental health shared management and state institutions programs, or the state ward charge-back program or for the repayment of principal and interest, if any, on a loan made to the county under the emergency municipal loan act, Act No. 243 of the Public Acts of 1980, being sections 141.931 to 141.942 of the Michigan Compiled Laws, or on a bond issue under the fiscal stabilization act, Act No. 80 of the Public Acts of 1981, being sections 141.1001 to 141.1011 of the Michigan Compiled Laws.
History:
1987, Act 264, Eff. Apr. 11, 1988
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 264 of 1987 - Health and Safety Fund Act (141.471 - 141.479) › Section 141.478 - Appropriations.

141.478 Appropriations.
Sec. 8.
(1) There is hereby appropriated from the health and safety fund an amount necessary to make the distributions under section 4.
(2) Beginning in the 1988-89 fiscal year and for each fiscal year thereafter, the legislative shall appropriate an amount necessary to make the distributions under this act.
History:
1987, Act 264, Eff. Apr. 11, 1988
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 264 of 1987 - Health and Safety Fund Act (141.471 - 141.479) › Section 141.479 - Conditional Effective Date.

141.479 Conditional effective date.
Sec. 9.
This act shall not take effect unless all of the following bills of the 84th Legislature are enacted into law:
(a) Senate Bill No. 624.
(b) Senate Bill No. 625.
(c) Senate Bill No. 571.
(d) House Bill No. 4452.
History:
1987, Act 264, Eff. Apr. 11, 1988
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) › 284-1964-1 - Chapter 1 General Provisions (141.501...141.509.amended) › Section 141.501 - City Income Tax Act; Short Title.

141.501 City income tax act; short title.
Sec. 1.
This act shall be known and may be cited as the "city income tax act".
History:
1964, Act 284, Imd. Eff. June 12, 1964
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) › 284-1964-1 - Chapter 1 General Provisions (141.501...141.509.amended) › Section 141.502 - Income Tax; Prohibited to Villages; Uniform City Income Tax Ordinance; Prior Ordinance.

141.502 Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance.
Sec. 2.
No village shall impose and collect any excise tax levied on or measured by income after January 1, 1964. Except as otherwise provided in this section, no city shall impose an excise tax levied on or measured by income until the lawful adoption by the city of the entire uniform city income tax ordinance as hereinafter set forth. No city shall impose and collect such an excise tax prior to January 1, 1965, except that a city which on January 1, 1964 had in effect a valid ordinance levying and imposing such an excise tax may continue to levy and impose the tax under such ordinance until the uniform city income tax ordinance becomes effective in such city, but in no case shall such ordinance or any other income tax ordinance, in effect in such city prior to the effective date of the uniform city income tax ordinance, continue in effect later than December 31, 1964. The enforcement, collection and refund provisions with respect to liabilities incurred under such prior income tax ordinance shall continue in effect for the period provided for in such prior ordinance.
History:
1964, Act 284, Imd. Eff. June 12, 1964
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) › 284-1964-1 - Chapter 1 General Provisions (141.501...141.509.amended) › Section 141.502a - Imposition of Excise Tax; Condition.

141.502a Imposition of excise tax; condition.
Sec. 2a.
Beginning January 1, 1995, a city shall not impose an excise tax on income under this act unless at least 1 of the following applies:
(a) The city had in effect on January 1, 1995 an excise tax on income under this act.
(b) The imposition of an excise tax on income under this act is approved by the qualified and registered electors of the city.
History:
Add. 1995, Act 234, Imd. Eff. Dec. 19, 1995
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) › 284-1964-1 - Chapter 1 General Provisions (141.501...141.509.amended) › Section 141.503b - Amending Ordinance to Increase Tax; Duration of Increase; Approval of Amendment; Applicability of Section.

141.503b Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section.
Sec. 3b.
A city that levied the tax authorized by this act before the effective date of this section may amend the ordinance to increase the rate to an annual tax of not more than 1.4% on corporations and resident individuals and not more than 0.7% on nonresident individuals. The increase in the tax authorized by this section shall be levied for not longer than 13 years as provided in the ballot proposal submitted to the electors. An amendment to the city income tax ordinance under this section is not effective unless the amendment is approved before July 1, 1988 by a majority vote of the registered and qualified electors of that city voting on the proposition. This section applies only to a city that has a population of more than 50,000 and that, within 6 years before the approval of the amendment authorized by this section, annexes to the city an area containing more than 20 square miles.
History:
Add. 1987, Act 223, Imd. Eff. Dec. 28, 1987
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) › 284-1964-1 - Chapter 1 General Provisions (141.501...141.509.amended) › Section 141.503c - Amendment to City Income Tax Ordinance.

141.503c Amendment to city income tax ordinance.
Sec. 3c.
A city that levied the tax authorized by this act before March 30, 1989 may amend the ordinance to increase the rate to an annual tax of not more than 1-1/2% on corporations and resident individuals and not more than 3/4% on nonresident individuals, but not more than 1/2 of the tax rate imposed on resident individuals. An amendment to the city income tax ordinance under this section is not effective unless the amendment is approved by a majority of the qualified electors voting on the question. Before November 10, 1989, an amendment under this section shall not be placed before the voters for approval more than once in any 12-month period. This section applies only to a city with a population of more than 140,000 and less than 600,000 or a city with a population of more than 65,000 and less than 100,000 in a county with a population less than 300,000.
History:
Add. 1988, Act 520, Eff. Mar. 30, 1989 ;-- Am. 1998, Act 500, Eff. Jan. 12, 1999 ;-- Am. 2011, Act 56, Imd. Eff. June 10, 2011
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) › 284-1964-1 - Chapter 1 General Provisions (141.501...141.509.amended) › Section 141.503d - Violation of MCL 168.1 to 168.992 Applicable to Petitions; Penalties.

141.503d Violation of MCL 168.1 to 168.992 applicable to petitions; penalties.
Sec. 3d.
A petition under section 3, including the circulation and signing of the petition, is subject to section 488 of the Michigan election law, 1954 PA 116, MCL 168.488. A person who violates a provision of the Michigan election law, 1954 PA 116, MCL 168.1 to 168.992, applicable to a petition described in this section is subject to the penalties prescribed for that violation in the Michigan election law, 1954 PA 116, MCL 168.1 to 168.992.
History:
Add. 1998, Act 156, Eff. Mar. 23, 1999
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) › 284-1964-1 - Chapter 1 General Provisions (141.501...141.509.amended) › Section 141.504 - Rules Governing Form and Manner of Appeal From Final Determination; Time for Appeal; Hearing; Evidence; Notice of Hearing; Order; Copy of Order and Opinion.

141.504 Rules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion.
Sec. 4.
The state commissioner of revenue shall promulgate uniform rules pursuant to Act No. 306 of the Public Acts of 1969, as amended, being sections 24.201 to 24.315 of the Michigan Compiled Laws, governing the form and manner of appeal from a final determination by a city affecting a taxpayer, employee, or other person and purporting to be made under or in administration of the uniform city income tax ordinance. The rules shall provide at least 30 days after notice of a final assessment, denial of claim for refund, special ruling, or rule of the city, in which the appeal may be filed. The rules shall provide to the taxpayer, employer, other person, or an authorized representative of the person and to the city an opportunity to present evidence and to examine witnesses relating to the matter under appeal. The hearing shall be held in compliance with Act No. 267 of the Public Acts of 1976, being sections 15.261 to 15.275 of the Michigan Compiled Laws. Public notice of the time, date, and place of the hearing shall be given in the manner required by Act No. 267 of the Public Acts of 1976. Promptly after completion of the hearing, the commissioner shall affirm, reverse, or modify by written order the action of the city which is the subject matter of the appeal, and shall furnish a copy of the order and opinion to the appellant and to the authorized official of the city.
History:
1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1977, Act 175, Imd. Eff. Nov. 17, 1977
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) › 284-1964-1 - Chapter 1 General Provisions (141.501...141.509.amended) › Section 141.505 - Right of Appeal From Decision or Order; Establishment of City Income Tax Trust Fund; Payment of Recoveries as Result of Appeal; Compliance With Final Order.

141.505 Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order.
Sec. 5.
(1) A person liable for the tax imposed by the ordinance set forth in and adopted pursuant to this act, a city that imposes a tax pursuant to the ordinance set forth in and adopted pursuant to this act or the department has the right of appeal from a decision or order made under this act as set forth in chapter 2.
(2) The city income tax trust fund is established in the department of treasury and all of the following apply to the fund:
(a) The state is prohibited from borrowing from the fund.
(b) The interest earned on the money in the fund shall remain in the fund.
(c) After an agreement entered into pursuant to section 9 is terminated, any liabilities that relate to that agreement shall be paid from the fund and if there are insufficient funds to pay those liabilities, the city that entered into the agreement shall be responsible for paying those liabilities.
(3) If a taxpayer or employer, as the result of an appeal under this act, is found entitled to recover any sum paid, the taxpayer or employer shall be paid from the general fund of the city except that if the city has entered into an agreement pursuant to section 9, the amount to be paid shall be paid by the state from the city income tax trust fund established in subsection (2). Only recoveries based on taxes payable for a tax year for which a city has entered into an agreement under section 9 shall be paid by the state from the city income tax trust fund. The city or the department shall promptly and uniformly comply with a final order upon appeal.
History:
1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 1996, Act 478, Eff. Jan. 1, 1997
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) › 284-1964-1 - Chapter 1 General Provisions (141.501...141.509.amended) › Section 141.505d - Charge or Collection of City Income Tax by Department of Treasury; Limitation.

141.505d Charge or collection of city income tax by department of treasury; limitation.
Sec. 5d.
The department of treasury shall not charge to or collect from a taxpayer any amount not otherwise authorized by law in conjunction with the collection of city income tax imposed under this act.
History:
Add. 1996, Act 478, Eff. Jan. 1, 1997
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) › 284-1964-1 - Chapter 1 General Provisions (141.501...141.509.amended) › Section 141.506 - Uniform City Income Tax Ordinance; Application; Voluntary Registration to Withhold.

***** 141.506 THIS SECTION IS AMENDED EFFECTIVE 91 DAYS AFTER ADJOURNMENT OF THE 2023 REGULAR SESSION SINE DIE: See 141.506.amended *****
141.506 Uniform city income tax ordinance; application; voluntary registration to withhold.
Sec. 6.
Except as otherwise provided in this section, the uniform city income tax ordinance does not apply to a person or corporation as to whom or which it is beyond the power of the city to impose the tax provided for in this act. However, an employer located in this state that does not do business in or maintain an establishment in a city that has a population of more than 600,000 and that imposes an income tax pursuant to this act may voluntarily register to withhold taxes on compensation of certain employees in accordance with this act. If an employer voluntarily registers to withhold taxes pursuant to this section, the employer is required to withhold taxes from all employees who are residents of that city and to comply with sections 51 through 61 of chapter 2 and the alternative provisions of chapter 3. An employee who is a resident of that city is not permitted to opt out of the withholding requirements voluntarily imposed by his or her employer pursuant to this section.
History:
1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 2018, Act 456, Imd. Eff. Dec. 21, 2018
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) › 284-1964-1 - Chapter 1 General Provisions (141.501...141.509.amended) › Section 141.506.amended - Uniform City Income Tax Ordinance; Application; Voluntary Registration to Withhold.

***** 141.506.amended THIS AMENDED SECTION IS EFFECTIVE 91 DAYS AFTER ADJOURNMENT OF THE 2023 REGULAR SESSION SINE DIE *****
141.506.amended Uniform city income tax ordinance; application; voluntary registration to withhold.
Sec. 6.
Except as otherwise provided in this section, the uniform city income tax ordinance does not apply to a person or corporation as to whom or which it is beyond the power of the city to impose the tax provided for in this act. However, an employer located in this state that does not do business in or maintain an establishment in a city that has entered into an agreement with the department pursuant to section 9 of this chapter may voluntarily register to withhold taxes on compensation of certain employees in accordance with this act. If an employer voluntarily registers to withhold taxes pursuant to this section, the employer is required to withhold taxes from all employees who are residents of that city and to comply with sections 51 through 61 of chapter 2 and the alternative provisions of chapter 3. An employee who is a resident of that city is not permitted to opt out of the withholding requirements voluntarily imposed by his or her employer pursuant to this section.
History:
1964, Act 284, Imd. Eff. June 12, 1964 ;-- Am. 2018, Act 456, Imd. Eff. Dec. 21, 2018 ;-- Am. 2023, Act 195, Eff. (sine die)
2023 Michigan Compiled Laws › Chapter 141 - Municipal Financing › Act 284 of 1964 - City Income Tax Act (141.501 - 141.787) › 284-1964-1 - Chapter 1 General Provisions (141.501...141.509.amended) › Section 141.507 - Uniform City Income Tax Ordinance; Form.

141.507 Uniform city income tax ordinance; form.
Sec. 7.
The uniform city income tax ordinance is as set forth in chapter 2.
History:
1964, Act 284, Imd. Eff. June 12, 1964