reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.522 - Definitions.

207.522 Definitions.
Sec. 2.
As used in this act:
(a) "Controlling interest" means more than 80% of the total value of all classes of stock of a corporation; more than 80% of the total interest in capital and profits of a partnership, association, limited liability company, or other unincorporated form of doing business; or more than 80% of the beneficial interest in a trust.
(b) "Person" means an individual, partnership, corporation, limited liability company, association, governmental entity, or other legal entity. If used in a penalty clause, person includes the partners or members of a firm, a partnership, or an association and the officers of a corporation.
(c) "Property" includes land, tenements, real estate, and real property and all rights to and interests in land, tenements, real estate, or real property.
(d) "Tax" means the state real estate transfer tax imposed under this act.
(e) "Transfer", unless otherwise exempt under this act, means the conveyance of title to or other transfer of a present interest or beneficial interest or any other interest in real property by any method, including the interest in real property acquired through the acquisition of a controlling interest in any entity with an interest in the property.
(f) "Treasurer" means the state treasurer.
(g) "Value" means the current or fair market worth in terms of legal monetary exchange at the time of the transfer. The tax shall be based on the value of the real property transferred and shall be collected at the time the instrument of conveyance is submitted for recording. In the case of a controlling interest in any entity that owns real property, value shall mean the value of the real property or interest in the real property, apportioned based on the percentage of the ownership interest transferred or acquired in the entity.
History:
1993, Act 330, Eff. Apr. 1, 1994 ;-- Am. 2008, Act 473, Eff. Jan. 1, 2007
Compiler's Notes:
Enacting section 2 of Act 473 of 2008 provides:"Enacting section 2. This amendatory act shall take effect January 1, 2007."
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.523 - Written Instruments Subject to Tax; Person Liable for Tax; Payment Date; Refund.

207.523 Written instruments subject to tax; person liable for tax; payment date; refund.
Sec. 3.
(1) There is imposed, in addition to all other taxes, a tax upon the following written instruments executed within this state when the instrument is recorded:
(a) Contracts for the sale or exchange of property or any interest in the property or any combination of sales or exchanges or any assignment or transfer of property or any interest in the property.
(b) Deeds or instruments of conveyance of property or any interest in property, for consideration.
(c) Contracts for the transfer or acquisition of a controlling interest in any entity only if the real property owned by that entity comprises 90% or more of the fair market value of the assets of the entity determined in accordance with generally accepted accounting principles which shall be recorded.
(2) The person who is the seller or grantor of the property is liable for the tax imposed under this act.
(3) The tax imposed under this act shall be paid to the county treasurer where the real property is located not later than 15 days after the delivery of the instrument effecting the conveyance by the seller or grantor to the buyer or grantee or not later than 15 days after the transfer of a controlling interest in any entity with an interest in the real property. For purposes of this section, the date of the instrument effecting the transfer is presumed to be the date of delivery of the instrument.
(4) After the tax is paid, if the seller or the buyer who has paid the tax on behalf of the seller believes that the property was eligible for an exemption under section 6 at the time of the transfer, the seller or the buyer who has paid the tax on behalf of the seller may request a refund from the department of treasury in a form and manner determined by the department of treasury. The department of treasury shall pay the refund if it determines that the property was eligible for the exemption under section 6 at the time of the transfer. This subsection is intended to be retroactive and applies to a sale, exchange, assignment, or transfer beginning 4 years immediately preceding the effective date of the amendatory act that added this subsection.
History:
1993, Act 330, Eff. Apr. 1, 1994 ;-- Am. 2008, Act 473, Eff. Jan. 1, 2007 ;-- Am. 2015, Act 217, Imd. Eff. Dec. 15, 2015
Compiler's Notes:
Enacting section 2 of Act 473 of 2008 provides:"Enacting section 2. This amendatory act shall take effect January 1, 2007."
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.524 - Written Instruments Executed Outside of State.

207.524 Written instruments executed outside of state.
Sec. 4.
There is imposed, in addition to all other taxes, a tax upon all written instruments described in section 3 executed outside of this state if the contract or transfer evidenced by the written instrument concerns property wholly located within this state. A written instrument described in this section is subject to this act.
History:
1993, Act 330, Eff. Apr. 1, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.525 - Tax Rate; Statement of Total Value of Real Property Being Transferred; Affidavit; Value of Real and Personal Property Stated Separately.

207.525 Tax rate; statement of total value of real property being transferred; affidavit; value of real and personal property stated separately.
Sec. 5.
(1) Beginning on January 1, 1995, except as otherwise provided in this section, the tax imposed under sections 3 and 4 is levied at the rate of $3.75 for each $500.00 or fraction of $500.00 of the total value of the property being transferred.
(2) A written instrument subject to the tax imposed by this act shall state on its face the total value of the real property being transferred unless an affidavit is attached to the written instrument declaring the total value of the real property being transferred. The form of the affidavit shall be prescribed by the department of treasury. If the sale or transfer is of a combination of real and personal property, the tax shall be imposed only upon the transfer of the real property if the values of the real and personal property are stated separately on the face of the written instrument or if an affidavit is attached to the written instrument setting forth the respective values of the real and personal property.
History:
1993, Act 330, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 3, Eff. Mar. 30, 1994 ;-- Am. 1994, Act 224, Eff. July 5, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.527 - Bankruptcy or Insolvency Proceeding; Exemption From Tax.

207.527 Bankruptcy or insolvency proceeding; exemption from tax.
Sec. 7.
A tax is not imposed by this act upon a written instrument that conveys or transfers property or an interest in the property to a receiver, administrator, or trustee, whether special or general, in a bankruptcy or insolvency proceeding.
History:
1993, Act 330, Eff. Apr. 1, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.528 - Stamp as Evidence of Tax Payment; Other Methods of Cancellation.

207.528 Stamp as evidence of tax payment; other methods of cancellation.
Sec. 8.
(1) Except as provided in section 9, the payment of the tax imposed by this act shall be evidenced by the affixing of a documentary stamp or stamps to each written instrument subject to the tax imposed by this act by the person making, executing, issuing, or delivering the written instrument. The stamp required by this act may also serve as the stamp required under section 7 of Act No. 134 of the Public Acts of 1966, being section 207.507 of the Michigan Compiled Laws. The stamp or stamps required by this section shall be purchased only in the county in which the property is located.
(2) The person using or affixing the stamps shall affix the stamps so that removal requires the continued application of steam or water. The person using or affixing the stamps shall write or stamp on the stamps his or her initials and the date upon which the stamps are affixed or used so that the stamps cannot again be used.
(3) The treasurer may prescribe another method of cancellation as he or she considers appropriate. If the county treasurer is required to utilize a tax meter machine under section 7 of Act No. 134 of the Public Acts of 1966, the tax meter machine shall be used to evidence the payment of the tax imposed by this act.
History:
1993, Act 330, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 3, Eff. Mar. 30, 1994 ;-- Am. 1994, Act 255, Imd. Eff. July 5, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.529 - Stamps; Prescribing and Preparing for Use; Requisition of Stamps by County Treasurer; Use of Tax Meter Machine; Alternative Means.

207.529 Stamps; prescribing and preparing for use; requisition of stamps by county treasurer; use of tax meter machine; alternative means.
Sec. 9.
(1) The treasurer shall prescribe and prepare for use by a county treasurer adhesive stamps of the denominations and quantities that are necessary for the payment of the tax imposed by this act and the tax imposed by Act No. 134 of the Public Acts of 1966, being sections 207.501 to 207.513 of the Michigan Compiled Laws. The county treasurer shall requisition the stamps as required.
(2) The treasurer shall prescribe conditions under which a county treasurer may utilize a tax meter machine to evidence the payment of the tax imposed under this act or the tax imposed under Act No. 134 of the Public Acts of 1966. The treasurer shall provide for the use of a tax meter machine or for the sale of the stamps in such places as the treasurer considers necessary.
(3) The treasurer may prescribe alternate means for the county treasurer to evidence the payment of the tax under this act. The treasurer shall provide the alternative means to the county treasurer if alternative means are used to evidence the payment of the tax under this act.
History:
1993, Act 330, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 3, Eff. Mar. 30, 1994 ;-- Am. 1994, Act 255, Imd. Eff. July 5, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.530 - Disposition of Tax.

207.530 Disposition of tax.
Sec. 10.
The tax imposed under this act 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 tax collected the preceding month and transmit the form and the tax 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 tax imposed by this act. The money retained by the county treasurer under this section shall be deposited in the treasury of the county where the tax is collected to the credit of the general fund.
History:
1993, Act 330, Eff. Apr. 1, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.531 - Crediting Tax Proceeds.

207.531 Crediting tax proceeds.
Sec. 11.
The treasurer shall credit the proceeds of the tax collected by county treasurers under this act to 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.
History:
1993, Act 330, Eff. Apr. 1, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.532 - Payment of Tax; Written Instruments Not Subject to Tax.

207.532 Payment of tax; written instruments not subject to tax.
Sec. 12.
(1) The tax imposed by this act shall be paid only once. A tax shall not be imposed on a written instrument that transfers property if the written instrument is given and the transfer made pursuant to a written executory contract upon which the tax was previously paid. A written instrument that is evidence of indebtedness or of a contract right is subject to the tax imposed by this act only to the extent of the new consideration given for the property. A written instrument that is given to supplement, reform, or correct a prior written instrument is subject to the tax imposed by this act only to the extent of the new consideration given for the property.
(2) A written instrument that would be subject to the tax imposed by this act except for the provisions of this section shall state on its face that the instrument is exempt by reason of the prior payment or partial payment of the tax on another written instrument executed on part of the same transaction and the date of payment.
History:
1993, Act 330, Eff. Apr. 1, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.533 - Recording Written Instruments; Stamps Required; Reason for Exemption to Be Stated on Written Instrument; Effect of Noncompliance With Act; Use and Disclosure of Affidavit.

207.533 Recording written instruments; stamps required; reason for exemption to be stated on written instrument; effect of noncompliance with act; use and disclosure of affidavit.
Sec. 13.
(1) A written instrument subject to the tax imposed by this act shall not be recorded in the office of the register of deeds of any county of this state unless documentary stamps as required by this act have been purchased at the time of presentation by the party liable for the tax under section 3(2). The stamps shall be affixed to the face of the instrument before recording unless the person specifically requests that the instrument be recorded before the stamps are affixed. If so requested, the stamps may be affixed to the reverse side of the written instrument. However, if it is necessary to record the reverse side of the written instrument, the stamps shall be affixed after recording by the register of deeds. If the written instrument is not subject to the tax, the written instrument shall state on its face the reason for the exemption. A written instrument accepted for recording that does not comply with this act does not affect the validity of the recording as to notice.
(2) An affidavit attached to a written instrument under section 5 shall not be recorded and shall be detached from the written instrument before recording. The affidavit shall be used for auditing purposes only and shall not be disclosed to any other person.
History:
1993, Act 330, Eff. Apr. 1, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.534 - Prohibited Conduct; Violation as Misdemeanor.

207.534 Prohibited conduct; violation as misdemeanor.
Sec. 14.
(1) A person shall not do any of the following:
(a) Fraudulently cut, tear, or remove a documentary stamp from a written instrument.
(b) Fraudulently affix to a written instrument upon which the tax is imposed by this act any of the following:
(i) A documentary stamp that has been cut, torn, or removed from another written instrument upon which the tax is imposed by this act.
(ii) A documentary stamp of insufficient value.
(iii) A forged or counterfeited stamp.
(iv) An impression of a forged or counterfeited stamp, die, plate, or other article.
(c) Willfully remove or alter the cancellation marks of a documentary stamp, restore a documentary stamp with the intent to use or cause the same to be used after it has already been used, knowingly buy, sell, offer for sale, or give away an altered or restored stamp to a person for use, or knowingly use an altered or restored stamp.
(d) Knowingly or willfully prepare, keep, sell, offer for sale, or have in his or her possession a forged or counterfeited documentary stamp.
(e) Knowingly or willfully issue a false or fraudulent affidavit described in section 5.
(2) A person who violates this section is guilty of a misdemeanor, punishable by imprisonment for not more than 1 year or a fine of not more than $500.00, or both.
History:
1993, Act 330, Eff. Apr. 1, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.535 - Tax in Addition to and Collected With Tax Imposed Under MCL 207.501 to 207.513.

207.535 Tax in addition to and collected with tax imposed under MCL 207.501 to 207.513.
Sec. 15.
The tax imposed under this act is in addition to and may be collected with the tax imposed under Act No. 134 of the Public Acts of 1966, being sections 207.501 to 207.513 of the Michigan Compiled Laws.
History:
1993, Act 330, Eff. Apr. 1, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.536 - Administration of Act.

207.536 Administration of act.
Sec. 16.
This act shall be administered by the revenue division of the department of treasury under Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.31 of the Michigan Compiled Laws.
History:
1993, Act 330, Eff. Apr. 1, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 330 of 1993 - State Real Estate Transfer Tax Act (207.521 - 207.537) › Section 207.537 - Conditional Effective Date.

207.537 Conditional effective date.
Sec. 17.
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. 5116.
(c) House Bill No. 5009.
(d) House Bill No. 5010.
(e) House Bill No. 5118.
(f) House Bill No. 5097.
(g) House Bill No. 5123.
(h) House Bill No. 4279.
(i) House Bill No. 5102.
(j) House Bill No. 5103.
(k) House Bill No. 5104.
(l) House Bill No. 5106.
(m) House Bill No. 5111.
(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 330, Eff. Apr. 1, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.551 - Meanings of Certain Words and Phrases.

207.551 Meanings of certain words and phrases.
Sec. 1.
The words and phrases defined in sections 2 and 3 have the meanings respectively ascribed to them for the purposes of this act.
History:
1974, Act 198, Imd. Eff. July 9, 1974
Compiler's Notes:
For transfer of powers and duties of department of commerce under Act 198 of 1974 to the chief executive officer of the Michigan jobs commission, see E.R.O. No. 1994-8, compiled at MCL 408.47 of the Michigan Compiled Laws.
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.555 - Application for Industrial Exemption Certificate; Filing; Contents; Notice to Assessing and Taxing Units; Hearing; Application Fee.

207.555 Application for industrial exemption certificate; filing; contents; notice to assessing and taxing units; hearing; application fee.
Sec. 5.
(1) After the establishment of a district, the owner or lessee of a facility may file an application for an industrial facilities exemption certificate with the clerk of the local governmental unit that established the plant rehabilitation district or industrial development district. The application shall be filed in the manner and form prescribed by the commission. The application shall contain or be accompanied by a general description of the facility and a general description of the proposed use of the facility, the general nature and extent of the restoration, replacement, or construction to be undertaken, a descriptive list of the equipment that will be a part of the facility, a time schedule for undertaking and completing the restoration, replacement, or construction of the facility, and information relating to the requirements in section 9.
(2) Upon receipt of an application for an industrial facilities exemption certificate, the clerk of the local governmental unit shall notify in writing the assessor of the assessing unit in which the facility is located or to be located, and the legislative body of each taxing unit that levies ad valorem property taxes in the local governmental unit in which the facility is located or to be located. Before acting upon the application, the legislative body of the local governmental unit shall afford the applicant, the assessor, and a representative of the affected taxing units an opportunity for a hearing.
(3) The local governmental unit may charge the applicant an application fee to process an application for an industrial facilities exemption certificate. The application fee shall not exceed the actual cost incurred by the local governmental unit in processing the application or 2% of the total property taxes abated under this act for the term that the industrial facilities exemption certificate is in effect, whichever is less. A local governmental unit shall not charge an applicant any other fee under this act.
History:
1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1976, Act 224, Imd. Eff. July 30, 1976 ;-- Am. 1996, Act 323, Imd. Eff. June 26, 1996
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.556 - Application for Industrial Facilities Exemption Certificate; Approval or Disapproval; Appeal; Exception From Eligible Manufacturing Personal Property.

207.556 Application for industrial facilities exemption certificate; approval or disapproval; appeal; exception from eligible manufacturing personal property.
Sec. 6.
(1) The legislative body of the local governmental unit, not more than 60 days after receipt by its clerk of the application, shall by resolution either approve or disapprove the application for an industrial facilities exemption certificate in accordance with section 9 and the other provisions of this act. If disapproved, the reasons shall be set forth in writing in the resolution. If approved, the clerk shall forward the application to the commission within 60 days of approval or before October 31 of that year, whichever is first, or as otherwise provided in section 7 in order to receive the industrial facilities exemption certificate effective for the following year. If disapproved, the clerk shall return the application to the applicant. The applicant may appeal the disapproval to the commission within 10 days after the date of the disapproval.
(2) A new industrial facilities exemption certificate shall not be approved and issued under this act after December 30, 2021 for any personal property that qualifies as eligible manufacturing personal property as defined under section 9m of the general property tax act, 1893 PA 206, MCL 211.9m.
History:
1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1996, Act 323, Imd. Eff. June 26, 1996 ;-- Am. 2013, Act 85, Imd. Eff. June 28, 2013 ;-- Am. 2021, Act 157, Imd. Eff. Dec. 27, 2021
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.557a - Cost of Facility Exceeding Certain Amount of State Equalized Value.

207.557a Cost of facility exceeding certain amount of state equalized value.
Sec. 7a.
If, after reviewing the application described in section 7, the commission determines that the cost of the facility exceeds $150,000,000.00 of state equalized value, then all of the following apply:
(a) The replacement, restoration, or construction of the facility shall be completed within 6 years of the effective date of the initial industrial facilities exemption certificate or a greater time as authorized by the commission for good cause.
(b) The commission shall provide not more than 3 separate industrial facilities exemption certificates for the facility. The initial industrial facilities exemption certificate shall be effective for not more than 14 years. The second industrial facilities exemption certificate shall be effective 2 years after the initial industrial facilities exemption certificate becomes effective and shall continue to be effective for not more than 14 years. The third industrial facilities exemption certificate shall be effective 4 years after the initial industrial facilities exemption certificate becomes effective and shall continue to be effective for not more than 14 years. The commission may modify each certificate during the replacement, restoration, or construction of the facility.
(c) For each industrial facilities exemption certificate, the commission shall determine the portion of the facility to be completed. During the first 2 years of the industrial facilities exemption certificate period, the state equalized valuation of that portion of the facility shall be used to calculate the industrial facilities tax as provided in section 14. Upon the expiration of each industrial facilities exemption certificate or its revocation under section 15, that portion of the facility is subject to the general ad valorem property tax.
(d) Notwithstanding subdivision (b), an industrial facilities exemption certificate for a facility described in this section shall expire not more than 12 years from the completion of the facility.
History:
Add. 1996, Act 513, Imd. Eff. Jan. 13, 1997
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.558 - Exemption of Facility and Certain Persons From Ad Valorem Taxes.

207.558 Exemption of facility and certain persons from ad valorem taxes.
Sec. 8.
A facility or that portion of a facility described in section 7a, for which an industrial facilities exemption certificate is in effect, but not the land on which the facility is located or to be located or inventory of the facility, for the period on and after the effective date of the certificate and continuing so long as the industrial facilities exemption certificate is in force, is exempt from ad valorem real and personal property taxes and the lessee, occupant, user, or person in possession of that facility for the same period is exempt from ad valorem taxes imposed under Act No. 189 of the Public Acts of 1953, being sections 211.181 and 211.182 of the Michigan Compiled Laws.
History:
1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1993, Act 334, Eff. Apr. 1, 1994 ;-- Am. 1996, Act 513, Imd. Eff. Jan. 13, 1997
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.560 - Annual Determination of Value of Facility.

207.560 Annual determination of value of facility.
Sec. 10.
(1) The assessor of each city or township in which there is a speculative building, new facility, or replacement facility with respect to which 1 or more industrial facilities exemption certificates have been issued and are in force shall determine annually as of December 31 the value and taxable value of each facility separately, both for real and personal property, having the benefit of a certificate.
(2) The assessor, upon receipt of notice of the filing of an application for the issuance of a certificate, shall determine and furnish to the local legislative body and the commission the value of the property to which the application pertains and other information as may be necessary to permit the local legislative body and the commission to make the determinations required by section 9(1).
History:
1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1975, Act 302, Imd. Eff. Dec. 19, 1975 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 ;-- Am. 1996, Act 1, Imd. Eff. Jan. 30, 1996
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.561a - Facility Subject to Industrial Facilities Exemption Certificate; Exemption for Eligible Manufacturing Personal Property; Extension; Filing Combined Document; "Eligible Manufacturing Personal Property" and "Eligible Personal Property" Defined.

207.561a Facility subject to industrial facilities exemption certificate; exemption for eligible manufacturing personal property; extension; filing combined document; "eligible manufacturing personal property" and "eligible personal property" defined.
Sec. 11a.
(1) If a facility was subject to an industrial facilities exemption certificate on or after December 31, 2012, notwithstanding any other provision of this act to the contrary, that portion of the facility that is eligible manufacturing personal property shall remain subject to the industrial facilities tax and shall remain exempt from ad valorem property taxes as provided in section 8 until that eligible manufacturing personal property would otherwise be exempt from the collection of taxes under section 9m, 9n, or 9o of the general property tax act, 1893 PA 206, MCL 211.9m, 211.9n, and 211.9o. The holder of an industrial facilities exemption certificate that has been extended under this subsection shall indicate that portion of a facility that is eligible manufacturing personal property by annually filing the combined document required under section 9m or 9n of the general property tax act, 1893 PA 206, MCL 211.9m and 211.9n, with the assessor of the township or city in which the eligible manufacturing personal property is located by the date required under section 9m or 9n of the general property tax act, 1893 PA 206, MCL 211.9m and 211.9n.
(2) As used in this section:
(a) "Eligible manufacturing personal property" means that term as defined in section 9m of the general property tax act, 1893 PA 206, MCL 211.9m.
(b) "Eligible personal property" means that term as defined in section 3(e)(iii) of the state essential services assessment act, 2014 PA 92, MCL 211.1053.
History:
Add. 2012, Act 397, Eff. Mar. 28, 2013 ;-- Am. 2015, Act 123, Imd. Eff. July 10, 2015 ;-- Am. 2016, Act 110, Imd. Eff. May 6, 2016 ;-- Am. 2017, Act 264, Eff. Dec. 31, 2017
Compiler's Notes:
Enacting section 1 of Act 397 of 2012 provides:"Enacting section 1. Section 11a of 1974 PA 198, MCL 207.561a, as added by this amendatory act, is repealed if House Bill No. 6026 of the 96th Legislature is not approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014."
Compiler's Notes:
HB 6026, referred to in enacting section 1, became 2012 PA 408. The act did not appear on the August 5, 2014 primary ballot.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.562 - Failure to Pay Tax Applicable to Personal Property; Seizure and Sale of Personal Property; Civil Action; Jeopardy Assessment; Disbursement.

207.562 Failure to pay tax applicable to personal property; seizure and sale of personal property; civil action; jeopardy assessment; disbursement.
Sec. 12.
(1) If the industrial facility tax applicable to personal property is not paid within the time permitted by law for payment without penalty of taxes imposed under Act No. 206 of the Public Acts of 1893, as amended, the officer to whom the industrial facility tax is first payable may in his own name or in the name of the city, village, township, or county of which he is an officer, seize and sell personal property within this state of the owner who has so neglected or refused to pay the industrial facility tax applicable to personal property, to an amount sufficient to pay the tax, the expenses of sale, and interest on the tax at the rate of 9% per annum from the date the tax was first payable; or the officer may in his own name or in the name of the city, village, township, or county of which he is an officer, institute a civil action against the owner in the circuit court of the county in which the facility is located or in the circuit court of the county in which the owner resides or has his or its principal place of business, and in that civil action recover the amount of the tax and interest thereon at the rate of 9% per annum from the date the tax was first payable.
(2) The officer may proceed to make a jeopardy assessment, in the manner and under the circumstances provided by Act No. 55 of the Public Acts of 1956, being sections 211.691 to 211.698 of the Michigan Compiled Laws, as an additional means of collecting the amount of the tax under those circumstances.
(3) The officer may pursue 1 or more of the remedies provided in this section until such time as he has received the amount of the tax and interest thereon and costs allowed by this act or by law governing the proceedings of civil actions in the circuit courts. The amount of the tax and interest thereon shall be disbursed by the officer in the same manner as the industrial facility tax is disbursed when first payable.
History:
1974, Act 198, Imd. Eff. July 9, 1974
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.563 - Tax Applicable to Real Property as Lien; Automatic Termination of Exemption Certificate; Affidavit.

207.563 Tax applicable to real property as lien; automatic termination of exemption certificate; affidavit.
Sec. 13.
(1) The amount of the tax applicable to real property, until paid, shall be a lien upon the real property to which the certificate is applicable. Except as provided in subsection (3), the tax shall become a lien on the property on the date the tax is levied. The appropriate parties may, subject to subsection (3), enforce the lien in the same manner as provided by law for the foreclosure in the circuit courts of mortgage liens upon real property.
(2) On or after the December 31 next following the expiration of 60 days after the service upon the owner of a certificate of nonpayment and the filing of the certificate of nonpayment, if payment has not been made within the intervening 60 days, provided for by subsection (1), the industrial facilities exemption certificate shall automatically be terminated.
(3) The treasurer of a county, township, city, or village may designate the tax day provided in section 2 of the general property tax act, 1893 PA 206, MCL 211.2, as the date on which industrial facility taxes become a lien on the real or personal property assessed by filing an affidavit in the office of the register of deeds for the county in which the real or personal property is located attesting that 1 or more of the following events have occurred:
(a) The owner or person otherwise assessed has filed a bankruptcy petition under the federal bankruptcy code, title 11 of the United States Code, 11 USC 101 to 1330.
(b) A secured lender has brought an action to foreclose on or to enforce an interest secured by the real or personal property assessed.
(c) For personal property only, the owner, the person otherwise assessed, or other person has liquidated or is attempting to liquidate the personal property assessed.
(d) The real or personal property assessed is subject to receivership under state or federal law.
(e) The owner or person otherwise assessed has assigned the real or personal property assessed for the benefit of his or her creditors.
(f) The real or personal property assessed has been seized or purchased by federal, state, or local authorities.
(g) A judicial action has been commenced that may impair the ability of the taxing authority to collect any tax due in the absence of a lien on the real or personal property assessed.
(4) The affidavit provided for in subsection (3) shall include all of the following:
(a) The year for which the industrial facility taxes due were levied.
(b) The date on which the industrial facility taxes due were assessed.
(c) The name of the owner or person otherwise assessed who is identified in the tax roll.
(d) The tax identification number of the real or personal property assessed.
History:
1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 2004, Act 442, Imd. Eff. Dec. 21, 2004
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.564a - Reduction of Mills Used to Calculate Tax Under MCL 207.564(3); Exception.

207.564a Reduction of mills used to calculate tax under MCL 207.564(3); exception.
Sec. 14a.
Within 60 days after the granting of an industrial facilities exemption certificate under section 7 for a new facility, the state treasurer may exclude 1/2 or all of the number of mills levied under the state education tax act, 1993 PA 331, MCL 211.901 to 211.906, from the specific tax calculation on the facility under section 14(3) if the state treasurer determines that reducing the number of mills used to calculate the specific tax under section 14(3) is necessary to reduce unemployment, promote economic growth, and increase capital investment in this state. This section does not apply to the personal property tax component of a certificate described in section 14(4).
History:
Add. 1993, Act 334, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 266, Imd. Eff. July 6, 1994 ;-- Am. 2007, Act 39, Imd. Eff. July 12, 2007
Compiler's Notes:
For transfer of authority, powers, duties, functions, and responsibilities of the state treasurer to grant exclusions from the state education tax to the Michigan jobs commission, see E.R.O. No. 1995-1, compiled at MCL 408.49 of the Michigan Compiled Laws.
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.564b - Repealed. 1994, Act 266, Imd. Eff. July 6, 1994.

207.564b Repealed. 1994, Act 266, Imd. Eff. July 6, 1994.
Compiler's Notes:
The repealed section pertained to determination of tax for which industrial facility exemption certificate effective.
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.566 - Duration of Industrial Facilities Exemption Certificate; Date of Issuance of Certificate of Occupancy.

***** 207.566 SUBSECTION (2) MAY NOT APPLY: See (2) of 207.566 *****
207.566 Duration of industrial facilities exemption certificate; date of issuance of certificate of occupancy.
Sec. 16.
(1) Unless earlier revoked as provided in section 15, an industrial facilities exemption certificate shall remain in force and effect for a period to be determined by the legislative body of the local governmental unit and commencing with its effective date and ending on the December 31 next following not more than 12 years after the completion of the facility with respect to both the real property component and the personal property component of the facility. The date of issuance of a certificate of occupancy, if one is required, by appropriate municipal authority shall be the date of completion of the facility.
(2) In the case of an application which was not filed within 12 months after the commencement of the restoration, replacement, or construction of the facility but was filed within the succeeding 12-month period as provided in section 9(2)(a), the industrial facilities exemption certificate, unless earlier revoked as provided in section 15, shall remain in force and effect for a period commencing with its effective date and ending on the December 31 next following not more than 11 years after completion of the facility with respect to both the real property component and the personal property component of the facility. The date of issuance of a certificate of occupancy, if one is required, by appropriate municipal authority shall be the date of completion of the facility. This subsection shall not apply for certificates issued after December 31, 1983.
(3) In the case of an application filed pursuant to section 9(4), an industrial facilities exemption certificate, unless earlier revoked as provided in section 15, shall remain in force and effect for a period to be determined by the legislative body of the local governmental unit and commencing on the effective date of the certificate and ending on the December 31 next following not more than 11 years after the effective date of the certificate.
History:
1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1976, Act 224, Imd. Eff. July 30, 1976 ;-- Am. 1978, Act 38, Imd. Eff. Feb. 24 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.566a - Industrial Facilities Exemption Certificate; Provisions.

207.566a Industrial facilities exemption certificate; provisions.
Sec. 16a.
If an industrial facilities exemption certificate for a replacement facility, a new facility, or a speculative building becomes effective after December 31, 1995, for a period shorter than the maximum period permitted under section 16, then both of the following apply:
(a) The owner or lessee of the replacement facility, new facility, or speculative building may, within the final year in which the certificate is effective, within 12 months after the certificate expires, or, as permitted by the local governmental unit, at any other time in which the certificate is in effect apply for another certificate under this act. If the legislative body of a local governmental unit disapproves an application submitted under this subdivision, then the applicant has no right of appeal of that decision as described in section 6.
(b) The legislative body of a local governmental unit shall not approve applications for certificates the sum of whose periods exceeds the maximum permitted under section 16 for the user or lessee of a replacement facility, new facility, or speculative building.
History:
Add. 1996, Act 94, Imd. Eff. Feb. 28, 1996 ;-- Am. 2008, Act 306, Imd. Eff. Dec. 18, 2008
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.567 - Assessment of Real and Personal Property Comprising Facility; Notice of Determination.

207.567 Assessment of real and personal property comprising facility; notice of determination.
Sec. 17.
(1) The assessor of each city or township in which is located a facility with respect to which an industrial facilities exemption certificate is in force shall annually determine, with respect to each such facility, an assessment of the real and personal property comprising the facility having the benefit of an industrial facilities exemption certificate which would have been made under Act No. 206 of the Public Acts of 1893, as amended, if the certificate had not been in force. A holder of an industrial facilities exemption certificate shall furnish to the assessor such information as may be necessary for the determination.
(2) The assessor, having made the determination, shall annually notify the commission, the legislative body of each unit of local government which levies taxes upon property in the city or township in which the facility is located, and the holder of the industrial facilities exemption certificate of the determination, separately stating the determinations for real property and personal property, by certified mail not later than October 15 based upon valuations as of the preceding December 31.
History:
1974, Act 198, Imd. Eff. July 9, 1974
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.568 - Rules.

207.568 Rules.
Sec. 18.
The commission may promulgate rules as it deems necessary for the administration of this act 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.
History:
1974, Act 198, Imd. Eff. July 9, 1974
Popular Name:
Act 198
Admin Rule:
R 209.51 to R 209.57 of the Michigan Administrative Code.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.569 - Form and Contents of Exemption Certificate.

207.569 Form and contents of exemption certificate.
Sec. 19.
An industrial facilities exemption certificate shall be in the form the commission determines but shall contain:
(a) A legal description of the real property on which the facility is or is to be located.
(b) A statement that unless revoked as provided in this act the certificate shall remain in force for the period stated in the certificate.
(c) In the case of a replacement facility a statement of the state equalized valuation of the obsolete industrial property, separately stated for real and personal property, for the tax year immediately preceding the effective date of the certificate after deducting the state equalized valuation of the land and inventory.
History:
1974, Act 198, Imd. Eff. July 9, 1974
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.570 - Appeal.

207.570 Appeal.
Sec. 20.
A party aggrieved by the issuance or refusal to issue, revocation, transfer, or modification of an industrial facilities exemption certificate may appeal from the finding and order of the commission in the manner and form and within the time provided by Act No. 306 of the Public Acts of 1969, as amended.
History:
1974, Act 198, Imd. Eff. July 9, 1974
Popular Name:
Act 198