August 13, 2003, Introduced by Reps. Farrah, Newell, Kooiman, Palmer, Garfield, Hummel, Sheen, Milosch, Hoogendyk, Ward, Condino, O'Neil, Huizenga, Hune and Richardville and referred to the Committee on Tax Policy.
A bill to amend 1986 PA 196, entitled
"Public transportation authority act,"
by amending section 18 (MCL 124.468).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 18. (1) A public authority formed under this act may
2 levy a tax on all of the taxable property within the limits of
3 the public authority for public transportation purposes as
4 authorized by this act.
5 (2) The tax authorized in subsection (1) shall not exceed
6 5 mills of the state equalized valuation on each dollar of
7 assessed valuation of taxable property within the limits of the
8 applicable public authority.
9 (3) The tax authorized under subsection (1) shall not be
10 levied except upon the approval of a majority of the registered
11 electors residing in the public authority affected and qualified
1 to vote and voting on the tax at a general or special election.
2 The election may be called by resolution of the board of the
3 public authority. The recording officer of the public authority
4 shall file a copy of the resolution of the board calling the
5 election with the clerk of each affected county, city, or
6 township not less than 60 days before the date of the election.
7 The resolution calling the election shall contain a statement of
8 the proposition to be submitted to the electors. Each county,
9 city, and township clerk and all other county, city, and township
10 officials shall undertake those steps to properly submit the
11 proposition to the electors of the county, city, and township at
12 the election specified in the resolutions of the public
13 authority. The election shall be conducted and canvassed in
14 accordance with the
Michigan election law, Act No. 116 of the
15 Public Acts of 1954,
being sections 168.1 to 168.992 of the
16 Michigan Compiled Laws
1954 PA 116, MCL 168.1 to 168.992,
except
17 that if the public authority is located in more than 1 county,
18 the election shall be canvassed by the state board of
19 canvassers. The results of the election shall be certified to
20 the board of the public authority promptly after the date of the
21 election. Not more than 1 election may be held in a public
22 authority in a calendar year for approval of the tax authorized
23 under subsection (1). If the election is a special election, the
24 public authority in which the election is held shall pay its
25 share of the costs of the election.
26 (4) The taxes authorized by this section may be levied at a
27 rate and for a period of not more than 5 years as determined by
1 the public authority in the resolution calling the election and
2 as shall be set
forth in the proposition submitted to the
3 electors.
4 (5) The tax rate authorized by this section shall be levied
5 and collected as are all
ad valorem property taxes in the this
6 state and the recording officer of the public authority shall at
7 the appropriate times certify to the proper tax assessing or
8 collecting officers of each tax collecting county, city, and
9 township the amount of taxes to be levied and collected each year
10 by each county, city, and township. Consistent with the
11 provisions of subsection (6), the board of the public authority
12 shall determine on which
tax roll, if there be is more than 1,
13 of each county, city, or township that the taxes authorized by
14 this section shall be collected. Each tax assessing and
15 collecting officer and each county treasurer shall levy and
16 collect the taxes certified by the public authority and pay those
17 taxes to the public
authority by the time as provided in
18 section 43 of the general
property tax act, Act No. 206 of the
19 Public Acts of 1893,
being section 211.43 of the Michigan
20 Compiled Laws 1893 PA 206, MCL 211.43. The tax rate
authorized
21 by this section may be first levied by the public authority as a
22 part of the first tax roll of the appropriate counties, cities,
23 and townships occurring after the election described in
24 subsection (3). The Before
January 1, 2005, the tax may be
25 levied and collected on
the July or December tax roll next
26 following the date of election, if the tax is certified to the
27 proper tax assessing officials not later than May 15 or
1 September 15, respectively, of the year in which the election is
2 held. After December 31, 2004, the tax may be levied and
3 collected on the July tax roll following the date of election, if
4 the tax is certified to the property tax assessing officials not
5 later than May 15 of the year in which the election is held.
6 (6) A Before
January 1, 2005, a public authority which
7 that is authorized to
impose a July property tax levy and if it
8 that determines to do so,
it shall negotiate agreements with
9 the appropriate cities and townships for the collection of that
10 levy. If a city or township and the public authority fail to
11 reach an agreement for the collection by the city or township of
12 the July property tax levy of the public authority, the public
13 authority then may negotiate, until April 1, a proposed agreement
14 with the county treasurer to collect its July property tax levy
15 against property located in that city or township. If the county
16 treasurer and the public authority fail to reach an agreement for
17 the collection by the county of the July property tax levy of the
18 public authority, the July property tax levy shall be collected
19 with the December property tax levy. Any agreement negotiated
20 under this subsection shall guarantee the collecting unit its
21 reasonable expenses. The provisions of this subsection shall not
22 apply to a city or
township which that is levying a July
23 property tax.
24 (7) If, pursuant to subsection (6), the public authority has
25 reached a proposed agreement with a county treasurer on the
26 collection of its July property tax levy against property located
27 in a city or township with which an agreement to collect this
1 levy could not be made pursuant to subsection (6), the public
2 authority shall notify by April 15 that city or township of the
3 terms of that fact and the city or township shall have 15 days in
4 which to exercise an option to collect the public authority's
5 July property tax levy.
6 (8) Collection of all or part of a public authority's
7 property tax levy by a treasurer pursuant to subsection (6) or
8 (7) shall comply with all of the following:
9 (a) Collection shall be either 1/2 or the total of the
10 property tax levy against the properties, as specified for that
11 year in the resolution of the public authority.
12 (b) The amount the public authority has agreed to pay as
13 reasonable collection expenses shall be stated in writing and
14 reported to the state treasurer.
15 (c) Taxes authorized to be collected shall become a lien
16 against the property on which assessed, and due from the owner of
17 that property, on July 1.
18 (d) Taxes shall be collected on or before September 14 and
19 all taxes and interest imposed pursuant to subdivision (f) unpaid
20 before March 1 shall be returned as delinquent on March 1. Taxes
21 delinquent under this subdivision shall be collected pursuant to
22 Act No. 206 of the
Public Acts of 1893 the general
property tax
23 act, 1893 PA 206, MCL 211.1 to 211.157.
24 (e) Interest shall be added to taxes collected after
25 September 14 at that rate
imposed by section 59 of Act No. 206
26 of the Public Acts of
1893, being section 211.59 of the Michigan
27 Compiled Laws the general property tax act, 1893 PA 206, MCL
1 211.59, on delinquent property tax levies which became a lien in
2 the same year.
3 (f) All or a portion of fees or charges, or both, authorized
4 under section 44 of Act
No. 206 of the Public Acts of 1893,
5 being section 211.44
of the Michigan Compiled Laws the
general
6 property tax act, 1893 PA 206, MCL 211.44, may be imposed on
7 taxes paid before March 1 and shall be retained by the treasurer
8 actually performing the collection of the July property tax levy
9 of the public authority, regardless of whether all or part of
10 these fees or charges, or both, have been waived by the township
11 or city.
12 (9) An agreement pursuant to subsection (6) for the
13 collection of a July property tax levy of a public authority with
14 a county treasurer shall include a schedule for delivering
15 collections to the public authority.
16 (10) To the extent applicable and consistent with the
17 requirements of this
section, the provisions of Act No. 206 of
18 the Public Acts of
1893 the general property tax
act, 1893 PA
19 206, MCL 211.1 to 211.157, shall apply to proceedings in relation
20 to the assessment, spreading, and collection of taxes pursuant to
21 this section. Additionally, in relation to the assessment,
22 spreading, and collection of taxes pursuant to this section, the
23 county treasurer shall have powers and duties similar to those
24 prescribed by Act No.
206 of the Public Acts of 1893 the
25 general property tax act, 1893 PA 206, MCL 211.1 to 211.157, for
26 township supervisors, township clerks, and township treasurers.
27 However, this section shall not be considered to transfer any
1 authority over the assessment of property.
2 (11) If a county treasurer collects the July property tax
3 levy of the public authority pursuant to subsection (6), the
4 township or city shall deliver by June 1 a certified copy of the
5 assessment roll containing state equalized valuations for each
6 parcel of taxable property in the township or city to the
7 treasurer collecting the July property tax levy of the public
8 authority. The county treasurer receiving this certified copy of
9 the assessment roll shall remit the necessary cost incident to
10 the reproduction of the assessment roll to the township or city.
11 (12) A county treasurer collecting taxes pursuant to this
12 section shall be bonded for tax collection in the same amount and
13 in the same manner as a township treasurer would be for
14 undertaking the duties prescribed by this section.
15 (13) An agreement for the collection of a July property tax
16 levy between a public authority and a county may cover July
17 collections for 2 years. If an agreement covers July collections
18 for 2 years, the notice required by subsection (7) and the option
19 to reconsider provided by subsection (7) shall not apply for July
20 collections in the second year.
21 (14) If collections are made pursuant to this section by a
22 county treasurer, all payments from a public authority for
23 collecting its July property tax levy and all revenues generated
24 from collection fees shall be deposited, when received or
25 collected, in a fund,
which fund shall be used by the county
26 treasurer to pay for the cost of collecting the public
27 authority's July property tax levy.
1 Enacting section 1. This amendatory act does not take
2 effect unless Senate Bill No. _____ or House Bill No. 5010
3 (request no. 02479'03) of the 92nd Legislature is enacted into
4 law.