reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572) › Section 207.571 - Transfer and Assignment of Industrial Facilities Exemption Certificate.

207.571 Transfer and assignment of industrial facilities exemption certificate.
Sec. 21.
(1) An industrial facilities exemption certificate may be transferred and assigned by the holder of the industrial facilities exemption certificate to a new owner or lessee of the facility but only with the approval of the local governmental unit and the commission after application by the new owner or lessee, and notice and hearing in the same manner as provided in section 5 for the application for a certificate.
(2) If the owner or lessee of a facility for which an industrial facilities exemption certificate is in effect relocates that facility outside of the industrial development district or plant rehabilitation district during the period in which the industrial facilities exemption certificate is in effect, the owner or lessee is liable to the local governmental unit from which it is leaving, upon relocating, for an amount equal to the difference between the industrial facilities tax to be paid by the owner or lessee of that facility for that facility for the tax years remaining under the industrial facilities exemption certificate that is in effect and the general ad valorem property tax that the owner or lessee would have paid if the owner or lessee of that facility did not have an industrial facilities exemption certificate in effect for those years. If the local governmental unit determines that it is in its best interest, the local governmental unit may forgive the liability of the owner or lessee under this subsection. The payment provided in this subsection shall be distributed in the same manner as the industrial facilities tax is distributed.
History:
1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1999, Act 140, Imd. Eff. Oct. 18, 1999
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 207.572 - Industrial Facilities Exemption Certificate; Requirements for Approval and Issuance; Application for Industrial Facilities Exemption Certificate for Eligible Next Michigan Business; Written Agreement Required; Remedy Provision.

207.572 Industrial facilities exemption certificate; requirements for approval and issuance; application for industrial facilities exemption certificate for eligible next Michigan business; written agreement required; remedy provision.
Sec. 22.
(1) A new industrial facilities exemption certificate shall not be approved and issued under this act after April 1, 1994, unless a written agreement is entered into between the local governmental unit and the person to whom the certificate is to be issued, and filed with the department of treasury.
(2) A next Michigan development corporation shall not approve an application for an industrial facilities exemption certificate for an eligible next Michigan business without a written agreement entered into with the eligible next Michigan business containing a remedy provision that includes, but is not limited to, all of the following:
(a) A requirement that the industrial facilities exemption certificate is revoked if the eligible next Michigan business is determined to be in violation of the provisions of the written agreement.
(b) A requirement that the eligible next Michigan business may be required to repay all or part of the benefits received under this act if the eligible next Michigan business is determined to be in violation of the provisions of the written agreement.
History:
Add. 1993, Act 334, Eff. Apr. 1, 1994 ;-- Am. 1994, Act 266, Eff. Imd. July 6, 1994 ;-- Am. 2010, Act 273, Imd. Eff. Dec. 15, 2010
Popular Name:
Act 198
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.601 - Definitions.

207.601 Definitions.
Sec. 1.
As used in this act:
(a) "Commercial housing facilities exemption certificate" means a certificate issued pursuant to sections 3, 4, and 5.
(b) "Commission" means the state tax commission created by Act No. 360 of the Public Acts of 1927, as amended, being sections 209.101 to 209.107 of the Michigan Compiled Laws.
(c) "Local governmental unit" means a city, village, or township.
(d) "New facility" means a new structure which will have as its primary purpose multifamily housing consisting of 5 or more units and will be constructed in a downtown development district established pursuant to Act No. 197 of the Public Acts of 1975, as amended, being sections 125.1651 to 125.1680 of the Michigan Compiled Laws.
History:
1976, Act 438, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 42, Imd. Eff. Mar. 17, 1980
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.602 - Approval of Certificate; Condition.

207.602 Approval of certificate; condition.
Sec. 2.
A local governmental unit, by resolution of its legislative body, may approve commercial housing facilities exemption certificates, if at the time of adoption of the resolution the local governmental unit has established a downtown development district pursuant to Act No. 197 of the Public Acts of 1975, as amended, and levies an income tax.
History:
1976, Act 438, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 42, Imd. Eff. Mar. 17, 1980
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.603 - Application for Certificate; Filing; Form; Contents; Notice; Hearing.

207.603 Application for certificate; filing; form; contents; notice; hearing.
Sec. 3.
(1) The owner or lessee of a new facility may file an application for a commercial housing facilities exemption certificate with the clerk of the local governmental unit which has established a downtown 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 new facility, a general description of the proposed use of the new facility, the general nature and extent of the construction to be undertaken, a time schedule for undertaking and completing the construction of the new facility, and information relating to the requirements of section 7.
(2) Upon receipt of an application for a commercial housing facilities exemption certificate, the clerk of the local governmental unit shall give written notice to the assessor of the assessing unit in which the new facility is to be located, and to the legislative body of each taxing unit which levies ad valorem property taxes in the local governmental unit in which the new facility is 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.
History:
1976, Act 438, Imd. Eff. Jan. 13, 1977
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.604 - Application for Certificate; Approval or Disapproval.

207.604 Application for certificate; approval or disapproval.
Sec. 4.
The legislative body of the local governmental unit, not more than 60 days after receipt by its clerk of the application, by resolution shall either approve or disapprove the application for a commercial housing facilities exemption certificate in accordance with section 7 and the other provisions of this act. If disapproved, the reasons shall be set forth in writing in the resolution and the clerk shall return the application to the applicant. If approved, the clerk shall forward the application to the commission.
History:
1976, Act 438, Imd. Eff. Jan. 13, 1977
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.605 - Certificate; Determination Prior to Issuance; Concurrence of Department of Commerce; Effective Date; Mailing; Filing; Notice.

207.605 Certificate; determination prior to issuance; concurrence of department of commerce; effective date; mailing; filing; notice.
Sec. 5.
(1) Not later than 60 days after receipt of an approved application, the commission shall determine whether the structure is to be used primarily as a new facility and otherwise complies with section 7 and the other provisions of this act. If the commission so finds, it shall issue a commercial housing facilities exemption certificate. Before issuing a certificate, the commission shall obtain the written concurrence of the department of commerce that the application complies with the requirements of section 7. The effective date of the certificate shall be the December 31 following the date of issuance of the certificate.
(2) Upon issuance of a commercial housing facilities exemption certificate, the commission shall send the certificate by certified mail to the applicant and a certified copy by certified mail to the assessor of the assessing unit in which the new facility is to be located. The copy shall be filed on record in the assessor's office. Notice of the commission's refusal to issue a certificate shall be sent by certified mail to the same persons.
History:
1976, Act 438, Imd. Eff. Jan. 13, 1977
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.606 - Exemptions From Ad Valorem Real and Personal Property Taxes; Determination, Collection, Assessment, and Disbursement of Commercial Housing Facilities Tax; Lien; Waiver.

207.606 Exemptions from ad valorem real and personal property taxes; determination, collection, assessment, and disbursement of commercial housing facilities tax; lien; waiver.
Sec. 6.
(1) A new facility for which a commercial housing facilities exemption certificate is in effect, but not the land on which the new facility is located, shall be exempt from ad valorem real and personal property taxes imposed under Act No. 206 of the Public Acts of 1893, as amended, being sections 211.1 to 211.157 of the Michigan Compiled Laws, for the period beginning on the effective date of the certificate and continuing so long as the commercial housing facilities exemption certificate is in force.
(2) The owner of a new facility exempt from the ad valorem real and personal property taxes as provided in this section shall pay an annual specific tax to be known as the commercial housing facilities tax which shall be determined by multiplying the state equalized value of the new facility, not including the land, by 1/2 of the total mills levied as ad valorem taxes for that year by all taxing units within which the facility is situated. The commercial housing facilities tax shall be collected, assessed, and disbursed in the same manner as provided for the collection, assessment, and disbursement of the commercial facilities tax in section 12(5) of Act No. 255 of the Public Acts of 1978, being section 207.662 of the Michigan Compiled Laws, and shall be a lien on the real property to which the certificate is applicable, until paid, in the same manner as provided in section 13 of Act No. 255 of the Public Acts of 1978, being section 207.663 of the Michigan Compiled Laws. The legislative body of the local governmental unit may waive the payment of the commercial housing facilities tax on new facilities. The issuance of a commercial housing facilities exemption certificate may be made conditional upon the annual payment of the commercial housing facilities tax imposed pursuant to this section.
(3) The lessee, occupant, user, or person in possession of the new facility for which a commercial housing facilities exemption certificate is in effect shall be exempt from ad valorem taxes imposed under Act No. 189 of the Public Acts of 1953, as amended, being sections 211.181 to 211.182 of the Michigan Compiled Laws, for the same period.
History:
1976, Act 438, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 42, Imd. Eff. Mar. 17, 1980
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.607 - Resolution Approving Application for Certificate; Finding; Determination; Statement; Requirements.

207.607 Resolution approving application for certificate; finding; determination; statement; requirements.
Sec. 7.
(1) The legislative body of the local governmental unit, in its resolution approving an application for a commercial housing facilities exemption certificate, shall set forth a finding and determination that the granting of the commercial housing facilities exemption certificate, considered together with the aggregate amount of commercial housing facilities exemption certificates previously granted and currently in force, shall not have the effect of substantially impeding the operation of the local governmental unit or impairing the financial soundness of a taxing unit which levies an ad valorem property tax in the local governmental unit in which the new facility is to be located. If the state equalized valuation of property proposed to be exempt pursuant to an application under consideration, considered together with the aggregate state equalized valuation of property exempt under commercial housing facilities exemption certificates previously granted and currently in force and industrial facilities exemption certificates granted under Act No. 198 of the Public Acts of 1974, as amended, being sections 207.551 to 207.571 of the Michigan Compiled Laws, and currently in force, exceeds 5% of the state equalized valuation of the local governmental unit, the commission, with the approval of the state treasurer, shall make a separate finding and shall include a statement in its resolution approving the commercial housing facilities exemption certificate that exceeding the 5% amount shall not have the effect of substantially impeding the operation of the local governmental unit or impairing the financial soundness of an affected taxing unit.
(2) The legislative body of the local governmental unit shall not approve an application and the commission shall not grant a commercial housing facilities exemption certificate unless the applicant complies with all of the following requirements:
(a) Construction of the new facility has not yet begun but will begin no later than January 1, 1987.
(b) The application relates to a construction program which when completed constitutes a new facility.
(c) Completion of the new facility is calculated to, and will at the time of issuance of the certificate, have the reasonable likelihood of creating employment, retaining employment, or preventing a loss of employment in the community in which the new facility is situated.
History:
1976, Act 438, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 42, Imd. Eff. Mar. 17, 1980
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.608 - Assessor; Determining Value of New Facility.

207.608 Assessor; determining value of new facility.
Sec. 8.
The assessor of each city or township in which there is a new facility for which 1 or more commercial housing facilities exemption certificates are issued and in effect shall determine annually as of December 31 the value of each new facility separately, both for real and personal property, having the benefit of the certificates. Upon receipt of notice of the filing of an application for the issuance of a commercial housing facilities exemption certificate, the assessor of each city or township 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 necessary to permit the local legislative body and the commission to make the determination required by section 7(1).
History:
1976, Act 438, Imd. Eff. Jan. 13, 1977
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.609 - Revocation of Certificate; Request; Notice; Hearing; Order.

207.609 Revocation of certificate; request; notice; hearing; order.
Sec. 9.
(1) Upon receipt of a request by certified mail to the commission by the holder of a commercial housing facilities exemption certificate requesting revocation of the certificate, the commission by order shall revoke the certificate.
(2) The legislative body of a local governmental unit by resolution may request the commission to revoke the commercial housing facilities exemption certificate of a new facility upon the grounds that completion of the new facility has not occurred within 2 years after the effective date of the certificate and that the purposes for which the certificate was issued are not being fulfilled because of a failure of the holder to proceed in good faith with the construction or operation of the facility in a manner consistent with the purposes of this act and in the absence of circumstances that are beyond the control of the holder.
(3) Upon receipt of the resolution, the commission shall give written notice by certified mail to the holder of the commercial housing facilities exemption certificate, to the local legislative body, to the assessor of the assessing unit, and to the legislative body of each local taxing unit which levies taxes upon property in the local governmental unit in which the new facility is located. The commission shall provide the holder of the certificate, the local legislative body, the assessor, and a representative of the legislative body of each taxing unit an opportunity for a hearing. If the commission finds that completion of the new facility has not occurred within 2 years after the effective date of the certificate and that the holder of the certificate has not proceeded in good faith with the construction or operation of the facility in a manner consistent with the purposes of this act and in the absence of circumstances that are beyond the control of the holder, the commission by order shall revoke the certificate.
(4) The order of the commission revoking the commercial housing facilities exemption certificate shall be effective beginning the December 31 following the date of the order. The commission shall send by certified mail copies of its order of revocation to the holder of the certificate, to the local legislative body, to the assessor of the assessing unit in which the new facility is located, and to the legislative body of each taxing unit which levies taxes upon property in the local governmental unit in which the new facility is located.
History:
1976, Act 438, Imd. Eff. Jan. 13, 1977
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.610 - Duration of Certificate; Date of Issuance of Certificate of Occupancy.

207.610 Duration of certificate; date of issuance of certificate of occupancy.
Sec. 10.
(1) Unless earlier revoked as provided in section 9, a commercial housing facilities exemption certificate shall remain in 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 following not more than 12 years after the completion of the new facility.
(2) The date of issuance of a certificate of occupancy, if one is required, by the appropriate municipal authority shall be the date of completion of the new facility.
History:
1976, Act 438, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 42, Imd. Eff. Mar. 17, 1980
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.611 - Assessor; Determining Assessment of Real and Personal Property; Information; Notice.

207.611 Assessor; determining assessment of real and personal property; information; notice.
Sec. 11.
(1) The assessor of each city or township in which is located a new facility for which a commercial housing facilities exemption certificate is in effect shall annually determine, with respect to each new facility, an assessment of the real and personal property comprising the facility having the benefit of a commercial housing 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 a commercial housing facilities exemption certificate shall furnish to the assessor the information necessary for the determination.
(2) After making the determination, the assessor shall annually notify the commission, the legislative body of each taxing unit which levies taxes upon property in the city or township in which the new facility is located, and the holder of the commercial housing facilities exemption certificate of the determination, separately stating the determinations for real property and personal property. The notice shall be sent by certified mail not later than October 15 and shall be based upon the valuation as of the preceding December 31.
History:
1976, Act 438, Imd. Eff. Jan. 13, 1977
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.612 - Rules.

207.612 Rules.
Sec. 12.
The commission may promulgate rules 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:
1976, Act 438, Imd. Eff. Jan. 13, 1977
Admin Rule:
R 209.61 and R 209.62 of the Michigan Administrative Code.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.613 - Form and Contents of Certificate.

207.613 Form and contents of certificate.
Sec. 13.
A commercial housing facilities exemption certificate shall be in the form the commission determines and shall contain:
(a) A legal description of the real property on which the new facility is to be located.
(b) A statement that unless revoked as provided in this act the commercial housing facilities exemption certificate shall remain in effect for the period stated in the certificate.
History:
1976, Act 438, Imd. Eff. Jan. 13, 1977
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.614 - Appeal.

207.614 Appeal.
Sec. 14.
A party aggrieved by the issuance, refusal to issue, revocation, transfer, or modification of a commercial housing 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:
1976, Act 438, Imd. Eff. Jan. 13, 1977
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 438 of 1976 - Commercial Housing Facilities Exemption Certificates (207.601 - 207.615) › Section 207.615 - Transfer and Assignment of Certificate; Approval; Notice; Hearing.

207.615 Transfer and assignment of certificate; approval; notice; hearing.
Sec. 15.
A commercial housing facilities exemption certificate may be transferred and assigned by its holder to a new owner or lessee of the new facility but only with the approval of the local governmental unit and the commission. The new owner or lessee shall apply for the transfer, and notice and hearing shall be provided, in the same manner as prescribed in section 3 for the application for a certificate.
History:
1976, Act 438, Imd. Eff. Jan. 13, 1977
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640) › Section 207.621 - Short Title.

207.621 Short title.
Sec. 1.
This act shall be known and may be cited as the "state convention facility development act".
History:
1985, Act 106, Imd. Eff. July 30, 1985
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640) › Section 207.624 - Excise Tax; Rates; Exemption.

207.624 Excise tax; rates; exemption.
Sec. 4.
(1) There is hereby levied upon and there shall be collected from any person engaged in the business of providing accommodations to transient guests in a convention hotel, whether or not membership is required, an excise tax at the following rates:
(a) For a convention hotel located within a qualified local governmental unit under section 9(4), the following:
(i) A rate of 3% of the room charge for accommodations in a convention hotel with 81 to 160 rooms.
(ii) A rate of 6% of the room charge for accommodations in a convention hotel with more than 160 rooms.
(b) For all other convention hotels not subject to the tax rates imposed by subdivision (a), the following:
(i) A rate of 1.5% of the room charge for accommodations in a convention hotel with 81 to 160 rooms.
(ii) A rate of 5% of the room charge for accommodations in a convention hotel with more than 160 rooms.
(2) Beginning with the state fiscal year 1987, a person engaged in the business of providing accommodations to transient guests in a convention hotel is exempt from the tax imposed by this act for any state fiscal year in which appropriations of the tax collections pursuant to this act from that convention hotel have not been made for distributions pursuant to section 9 that would be received by a qualified local governmental unit from the collections of the tax under this act or section 1207 of the Michigan liquor control code of 1998, 1998 PA 58, MCL 436.2207, that the qualified local governmental unit is eligible to receive.
History:
1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 2009, Act 61, Imd. Eff. July 2, 2009
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640) › Section 207.625 - Excise Tax; Time and Manner of Collection; Administration of Tax.

207.625 Excise tax; time and manner of collection; administration of tax.
Sec. 5.
(1) The excise tax shall be collected at the same time and in the same manner as the use tax pursuant to the use tax act, Act No. 94 of the Public Acts of 1937, being sections 205.91 to 205.111 of the Michigan Compiled Laws.
(2) The tax imposed by this act shall be administered by the revenue division of the department of treasury pursuant to Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.30 of the Michigan Compiled Laws.
History:
1985, Act 106, Imd. Eff. July 30, 1985
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640) › Section 207.626 - Tax Cumulative.

207.626 Tax cumulative.
Sec. 6.
The excise tax imposed and levied by the state pursuant to this act shall be in addition to any other taxes, charges, or fees imposed by law upon accommodations.
History:
1985, Act 106, Imd. Eff. July 30, 1985
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640) › Section 207.633 - When Pledge Effective, Valid, and Binding; Lien of Pledge; Filing or Recording of Instrument Creating Pledge; Construction of Section.

207.633 When pledge effective, valid, and binding; lien of pledge; filing or recording of instrument creating pledge; construction of section.
Sec. 13.
(1) Any pledge of the distributions of the tax imposed under this act shall be effective, valid, and binding from the time when the pledge is made. The pledged distributions received shall be immediately subject to the lien of the pledge, whether or not there has been physical delivery. The lien of any pledge shall be valid and binding against all parties having claims of any kind in tort, contract, or otherwise against any person receiving the distributions of the tax, whether or not the parties have notice of the pledge. The ordinance, the resolution, or any other instrument of the local governmental unit by which a pledge of the proceeds of the tax imposed pursuant to this act is created is not required to be filed or recorded except in the records of the local governmental unit to be subject to this section.
(2) This section does not constitute a continuing appropriation and shall not be construed to create an indebtedness of the state.
History:
1985, Act 106, Imd. Eff. July 30, 1985
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640) › Section 207.634 - Bonds, Obligations, or Other Evidences of Indebtedness Not Debt, Liability, or Obligation of State; Payment or Refunding; Statement.

207.634 Bonds, obligations, or other evidences of indebtedness not debt, liability, or obligation of state; payment or refunding; statement.
Sec. 14.
Bonds, obligations, or other evidences of indebtedness of the local governmental unit issued for the purposes specified in this act shall not be in any way a debt or liability of the state and shall not create or constitute any indebtedness, liability, or obligation of the state or be or constitute a pledge of the faith and credit of the state. However, all bonds, obligations, or other evidences of indebtedness issued by the local governmental unit for the purposes specified in this act, unless paid or refunded by bonds, obligations, or other evidences of indebtedness of a local governmental unit, shall be payable from the funds pledged or available for their payment as authorized in this act or as otherwise provided by law. Each bond, obligation, or other evidence of indebtedness issued for the purposes specified in this act shall contain on its face a statement to the effect that the local governmental unit is obligated to pay the principal, of the premium, if any, and the interest on the bonds, obligations, or other evidences of indebtedness from distributions under this act or as otherwise provided by law, that the state is not obligated to pay the principal of, the premium, if any, and the interest on the bonds, obligations, or other evidences of indebtedness, and that neither the faith and credit nor the taxing power of the state is pledged to the payment of the principal of, the premium, if any, and the interest on the bonds, obligations, or other evidences of indebtedness issued by the local governmental unit.
History:
1985, Act 106, Imd. Eff. July 30, 1985
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640) › Section 207.635 - State Pledge and Agreement; Construction of Section.

207.635 State pledge and agreement; construction of section.
Sec. 15.
(1) The state pledges to and agrees with the holders of bonds, obligations, or other evidences of indebtedness issued by a local governmental unit in accordance with law that the state shall not limit or restrict the rights vested in any person or local governmental unit to do any 1 or more of the following:
(a) Establish and collect fees or other charges as are convenient or necessary to produce sufficient revenues to meet the expenses of the local governmental unit for operating the convention facilities.
(b) Fulfill the terms of any agreement made with the holders of bonds, obligations, or other evidences of indebtedness issued by the local governmental unit, or in any way impair the rights or remedies of the holders of bonds, obligations, or other evidences of indebtedness issued by the local governmental unit until the principal amount of the bonds, obligations, or other evidences of indebtedness, together with interest, and premiums, if any, on the bonds, obligations, or other evidences of indebtedness and interest on any unpaid installments of interest, and all costs and expenses in connection with an action or proceedings by or on behalf of the holders are fully met, paid, and discharged.
(2) This section shall not be construed to obligate or restrict any future legislature to make or from making the appropriation of distributions made under this act and shall not be construed to limit or prohibit the state from repealing or amending any law enacted for the imposition of taxes being distributed by this act.
History:
1985, Act 106, Imd. Eff. July 30, 1985
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640) › Section 207.636 - Liberal Construction.

207.636 Liberal construction.
Sec. 16.
This act shall be construed liberally to effectuate the legislative intent and purposes of this act as complete and independent authority for the performance of each and every act and thing authorized by this act and all powers granted shall be broadly interpreted to effectuate the intent and purposes of this act and not as a limitation of powers.
History:
1985, Act 106, Imd. Eff. July 30, 1985
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640) › Section 207.637 - Powers Cumulative.

207.637 Powers cumulative.
Sec. 17.
The powers conferred in this act upon any county or local governmental unit shall be in addition to any other powers the county or local governmental unit shall possess by charter or statute.
History:
1985, Act 106, Imd. Eff. July 30, 1985
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640) › Section 207.638 - Annual Appropriation.

207.638 Annual appropriation.
Sec. 18.
There is appropriated each year from the convention facility development fund an amount sufficient to make the distributions under section 9.
History:
1985, Act 106, Imd. Eff. July 30, 1985
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640) › Section 207.639 - Effective Date of Excise Tax.

207.639 Effective date of excise tax.
Sec. 19.
The excise tax imposed pursuant to this act shall take effect on the first day of the calendar month, but not less than 29 days, after a facility becomes a convention hotel as certified by the state treasurer.
History:
1985, Act 106, Imd. Eff. July 30, 1985
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 106 of 1985 - State Convention Facility Development Act (207.621 - 207.640) › Section 207.640 - Levy of Tax; Time Period.

207.640 Levy of tax; time period.
Sec. 20.
The tax imposed by this act shall not be levied after the earlier of December 31, 2039 or 30 days after all bonds, notes, or other obligations issued by a metropolitan authority formed under the regional convention facility authority act, 2008 PA 554, MCL 141.1351 to 141.1379, for purposes authorized under that act are retired.
History:
1985, Act 106, Imd. Eff. July 30, 1985 ;-- Am. 2008, Act 553, Eff. Mar. 31, 2009 ;-- Am. 2022, Act 276, Eff. Mar. 29, 2023
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668) › Section 207.651 - Short Title.

207.651 Short title.
Sec. 1.
This act shall be known and may be cited as the "commercial redevelopment act".
History:
1978, Act 255, Imd. Eff. June 21, 1978
Compiler's Notes:
For transfer of powers and duties under the commercial redevelopment act from the department of commerce to the chief executive officer of the Michigan jobs commission, see E.R.O. No. 1996-2, compiled at MCL 445.2001 of the Michigan Compiled Laws.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668) › Section 207.652 - Meanings of Words and Phrases.

207.652 Meanings of words and phrases.
Sec. 2.
For the purposes of this act, the words and phrases defined in sections 3 and 4 have the meanings ascribed to them in those sections.
History:
1978, Act 255, Imd. Eff. June 21, 1978
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668) › Section 207.657 - Application for Commercial Facilities Exemption Certificate; Approval or Disapproval.

207.657 Application for commercial facilities exemption certificate; approval or disapproval.
Sec. 7.
The legislative body of the local governmental unit, not more than 60 days after receipt of the application by the clerk, shall by resolution either approve or disapprove the application for a commercial facilities exemption certificate in accordance with section 10 and the other provisions of this act. The clerk shall retain the original of the application and resolution. If disapproved, the reasons shall be set forth in writing in the resolution, and the clerk shall send a copy of the resolution to the applicant.
History:
1978, Act 255, Imd. Eff. June 21, 1978
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668) › Section 207.658 - Commercial Facilities Exemption Certificate; Issuance; Contents; Effective Date; Filing; Record.

207.658 Commercial facilities exemption certificate; issuance; contents; effective date; filing; record.
Sec. 8.
(1) Following approval of the application by the legislative body of the local governmental unit, the clerk of the local governmental unit shall issue to the applicant a commercial facilities exemption certificate in the form the commission determines which 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 restored facility a statement of the state equalized valuation of the obsolete commercial 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 personal property other than personal property assessed pursuant to section 14(6) of Act No. 206 of the Public Acts of 1893, as amended.
(2) The effective date of the certificate shall be the December 31 next following the date of issuance of the certificate.
(3) The clerk of the local governmental unit shall file with the commission a copy of the commercial facilities exemption certificate and the commission shall maintain a record of all certificates filed.
History:
1978, Act 255, Imd. Eff. June 21, 1978
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668) › Section 207.659 - Exemption From Ad Valorem Property Taxes; Duration of Certificate; Review and Extension of Certificate; Limitation; Date of Issuance of Certificate of Occupancy; Basis of Review.

207.659 Exemption from ad valorem property taxes; duration of certificate; review and extension of certificate; limitation; date of issuance of certificate of occupancy; basis of review.
Sec. 9.
(1) A facility for which a commercial facilities exemption certificate is in effect, but not the land on which the facility is located or to be located, or personal property other than personal property assessed pursuant to section 14(6) of the general property tax act, Act No. 206 of the Public Acts of 1893, as amended, being section 211.14 of the Michigan Compiled Laws, for the period on and after the effective date of the certificate and continuing so long as the commercial facilities exemption certificate is in force, is exempt from ad valorem property taxes. A lessee, occupant, user, or person in possession of the facility for the same period is exempt from ad valorem taxes imposed under Act No. 189 of the Public Acts of 1953, as amended, being sections 211.181 to 211.182 of the Michigan Compiled Laws.
(2) Unless earlier revoked as provided in section 15, a commercial facilities exemption certificate shall remain in force and effect for a period to be determined by the legislative body of the local governmental unit. The certificate may be issued for a period of at least 1 year, but not to exceed 12 years. If the number of years determined is less than 12, the certificate may be subject to review by the legislative body of the local governmental unit and the certificate may be extended. The total amount of time determined for the certificate including any extensions shall not exceed 12 years after the completion of the facility. The certificate shall commence with its effective date and end on the December 31 next following the last day of the number of years determined. The date of issuance of a certificate of occupancy, if required by appropriate authority, shall be the date of completion of the facility.
(3) If the number of years determined by the legislative body of the local governmental unit for the period a certificate remains in force is less than 12 years, the review of the certificate for the purpose of determining an extension shall be based upon factors, criteria and objectives that shall be placed in writing, approved at the time the certificate is approved by the legislative body of the local governmental unit and sent to the applicant and commission.
History:
1978, Act 255, Imd. Eff. June 21, 1978 ;-- Am. 1984, Act 342, Imd. Eff. Dec. 27, 1984 ;-- Am. 1993, Act 340, Eff. Mar. 15, 1994
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668) › Section 207.660 - Finding and Statement as to State Equalized Valuation of Property Proposed to Be Exempt; Requirements for Exemption Certificate.

207.660 Finding and statement as to state equalized valuation of property proposed to be exempt; requirements for exemption certificate.
Sec. 10.
(1) If the state equalized valuation of property proposed to be exempt pursuant to an application under consideration, considered together with the aggregate state equalized valuation of property exempt under certificates previously granted and currently in force under this act or Act No. 198 of the Public Acts of 1974, as amended, being sections 207.551 to 207.571 of the Michigan Compiled Laws, exceeds 5% of the state equalized valuation of the local governmental unit, the legislative body of the local governmental unit shall make a separate finding and shall include a statement in its resolution approving the application that exceeding that amount shall not have the effect of substantially impeding the operation of the local government unit or impairing the financial soundness of any affected taxing unit.
(2) The legislative body of the local governmental unit shall not approve an application for an exemption certificate unless the applicant complies with all of the following requirements:
(a) The commencement of the restoration, replacement, or construction of the facility does not occur before the establishment of the commercial redevelopment district. An application for an exemption certificate shall be valid if filed within 45 days after commencement of the restoration, replacement, or construction.
(b) The application relates to a construction, restoration, or replacement program which when completed constitutes a new, replacement, or restored facility within the meaning of this act and which shall be situated within a commercial redevelopment district established in a local governmental unit eligible under this act to establish such a district.
(c) Completion of the facility is calculated to, and will at the time of issuance of the certificate have the reasonable likelihood to, increase commercial activity, create employment, retain employment, or prevent a loss of employment in the community in which the facility is situated.
History:
1978, Act 255, Imd. Eff. June 21, 1978
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668) › Section 207.661 - Valuation of Facilities and Property by Assessor.

207.661 Valuation of facilities and property by assessor.
Sec. 11.
The assessor of each city or township in which there is a restored facility, a new facility or a replacement facility with respect to which 1 or more commercial facilities exemption certificates are issued and in force shall determine annually as of December 31 the value of each facility separately, having the benefit of the certificates and 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 the value of the property to which the application pertains and other information as may be necessary to permit the local legislative body to make the determinations required by section 10(1).
History:
1978, Act 255, Imd. Eff. June 21, 1978
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668) › Section 207.662a - Reduction in Number of Mills Levied Under State Education Tax Act; Limitation on Number of Exclusions.

207.662a Reduction in number of mills levied under state education tax act; limitation on number of exclusions.
Sec. 12a.
(1) Within 60 days after the granting of a new commercial facilities exemption certificate under section 8 for a new or a replacement facility, the state treasurer may, for a period not to exceed 6 years, exclude up to 1/2 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 12(3) if the state treasurer determines that reducing the number of mills used to calculate the specific tax under section 12(3) is necessary to reduce unemployment, promote economic growth, and increase capital investment in qualified local governmental units.
(2) The state treasurer shall not grant more than 25 exclusions under this section each year.
History:
Add. 2008, Act 227, Imd. Eff. July 17, 2008
Compiler's Notes:
Former MCL 207.662a, which pertained to commercial redevelopment district for property classified as commercial property, was repealed by Act 368 of 1994, Imd. Eff. Dec. 27, 1994.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668) › Section 207.663 - Tax as Lien Upon Real Property; Certificate of Nonpayment and Affidavit Required for Proceedings Upon Lien.

207.663 Tax as lien upon real property; certificate of nonpayment and affidavit required for proceedings upon lien.
Sec. 13.
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; but only upon the filing by the officer of a certificate of nonpayment of the commercial facilities tax applicable to real property, together with an affidavit of proof of service of the certificate of nonpayment upon the owner of the facility by certified mail with the register of deeds of the county in which the property is situated, may proceedings then be had upon the lien in the same manner as provided by law for the foreclosure in the circuit court of mortgage liens upon real property.
History:
1978, Act 255, Imd. Eff. June 21, 1978
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 255 of 1978 - Commercial Redevelopment Act (207.651 - 207.668) › Section 207.664 - Grounds for Revocation of Exemption.

207.664 Grounds for revocation of exemption.
Sec. 14.
The legislative body of the local governmental unit may revoke the exemption if it finds that the completion of the facility has not occurred within 2 years after the effective date of the exemption certificate or a greater time as authorized by the legislative body for good cause, or that the holder of the exemption has not proceeded in good faith with the replacement, restoration, or construction and operation of the facility in good faith in a manner consistent with the purposes of this act and in absence of circumstances that are beyond the control of the holder of the exemption certificate.
History:
1978, Act 255, Imd. Eff. June 21, 1978