August 13, 2003, Introduced by Reps. Stakoe, Newell, Kooiman, Palmer, Garfield, Hummel, Sheen, Milosch, Hoogendyk, Ward, Condino, Farrah, O'Neil, Huizenga, Hune and Richardville and referred to the Committee on Tax Policy.
A bill to amend 1974 PA 198, entitled
"An act to provide for the establishment of plant rehabilitation
districts and industrial development districts in local
governmental units; to provide for the exemption from certain
taxes; to levy and collect a specific tax upon the owners of
certain facilities; to impose and provide for the disposition of
an administrative fee; to provide for the disposition of the tax;
to provide for the obtaining and transferring of an exemption
certificate and to prescribe the contents of those certificates;
to prescribe the powers and duties of the state tax commission
and certain officers of local governmental units; and to provide
penalties,"
by amending section 17 (MCL 207.567).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 17. (1) The assessor of each city or township in which
2 is located a facility
with respect to which 1 or more
3 facilities subject to an industrial facilities exemption
4 certificate is in
force are located shall annually determine ,
5 with respect to for each such facility , an the
assessment
6 of the real and personal
property comprising the facility having
1 the benefit of an
industrial facilities exemption certificate
2 which that would have been made under Act No.
206 of the Public
3 Acts of 1893, as
amended the general property tax
act, 1893 PA
4 206, MCL 211.1 to 211.157, if the certificate had not been in
5 force. A holder of an industrial facilities exemption
6 certificate shall furnish
to the assessor such any information
7 as may be necessary for the that determination.
8 (2) The assessor,
having made After making the
9 determination required under subsection (1), the assessor shall
10 annually notify the state tax commission, the legislative body of
11 each unit of local
government which that levies taxes upon
12 property in the city or township in which the facility is
13 located, and the holder of the industrial facilities exemption
14 certificate of the determination, separately stating the
15 determinations for real property and personal property, by
16 certified mail not later than October 15 for taxes levied before
17 January 1, 2005 and not later than July 1 for taxes levied after
18 December 31, 2004, based upon valuations as of the preceding
19 December 31.
20 Enacting section 1. This amendatory act does not take
21 effect unless Senate Bill No. _____ or House Bill No. 5010
22 (request no. 02479'03) of the 92nd Legislature is enacted into
23 law.