December 2, 2003, Introduced by Senators VAN WOERKOM, SANBORN, ALLEN and BROWN and referred to the Committee on Economic Development, Small Business and Regulatory Reform.
A bill to amend 1994 PA 451, entitled
"Natural resources and environmental protection act,"
by amending section 51105 (MCL 324.51105), as amended by 1996 PA
451.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 51105. (1) Commercial forests are not subject to the
2 ad valorem general
property tax collection of taxes
under the
3 general property tax act, 1893 PA 206, MCL 211.1 to 211.157,
4 after the date the township supervisor is notified by the
5 department that the land is a commercial forest, except taxes
6 as that were previously levied. Except as
provided in
7 subsection subsections (5) and (6), commercial
forests are
8 subject to an annual specific tax as follows:
9 (a) Through October 1, 1981, 15 cents per acre.
10 (b) After October 1, 1981 and through December 31, 1989, 30
1 cents per acre.
2 (c) After December 31, 1989 and through December 31, 1993, 38
3 cents per acre.
4 (d) Beginning January 1, 1994, $1.10 per acre as adjusted
5 pursuant to section 51107.
6 (2) The supervisor of the township shall remove from the
7 list of land
descriptions assessed and taxed under the ad
8 valorem general
property tax roll of property
subject to the
9 collection of taxes under the general property tax act, 1893 PA
10 206, MCL 211.1 to 211.157,
the land property descriptions
11 certified to him or her by the department as being commercial
12 forests and shall enter
those land descriptions on a roll
13 separate from lands
assessed and taxed by the ad valorem general
14 property tax property subject to the collection of taxes under
15 the general property tax act, 1893 PA 206, MCL 211.1 to 211.157,
16 and shall spread against these commercial forests the specific
17 tax provided by this section.
18 (3) The township treasurer shall collect the specific tax at
19 the same time and in the
same manner as ad valorem general
20 property taxes are collected under the general property tax
act,
21 1893 PA 206, MCL 211.1 to 211.157, and this tax is subject to the
22 same collection charges
levied for the collection of ad valorem
23 property taxes under the general property tax act, 1893 PA
206,
24 MCL 211.1 to 211.157.
Commercial forests are subject to return
25 forfeiture, foreclosure, and sale for nonpayment of taxes in the
26 same manner, at the same time, and under the same penalties as
27 lands returned and
sold for nonpayment of taxes levied under the
1 ad valorem general
property tax laws delinquent tax
property
2 under the general property tax act, 1893 PA 206, MCL 211.1 to
3 211.157. A valuation shall not be determined for descriptions
4 listed as commercial
forests and these lands this property
5 shall not be considered by the county board of commissioners or
6 by the state board of equalization in connection with county or
7 state equalization for ad valorem property taxation purposes.
8 (4) Except as provided in section 51109(2), all sums
9 collected pursuant to this section shall be distributed by the
10 township treasurer in the same proportions to the various funds
11 as the ad valorem general property tax is allocated in the
12 township.
13 (5) Commercial forestland located in a renaissance zone under
14 the Michigan
renaissance zone act, Act No. 376 of the Public
15 Acts of 1996, being
sections 125.2681 to 125.2696 of the Michigan
16 Compiled Laws 1996 PA 376, MCL 125.2681 to 125.2696, is
exempt
17 from the annual specific tax levied under this section to the
18 extent and for the
duration provided pursuant to Act No. 376 of
19 the Public Acts of
1996 the Michigan
renaissance zone act, 1996
20 PA 376, MCL 125.2681 to 125.2696.
21 (6) Commercial forestland owned or operated by a qualified
22 start-up business is exempt from the annual specific tax levied
23 under this act, except for that portion of the annual specific
24 tax attributable to a tax described in section 7ff(2) of the
25 general property tax act, 1893 PA 206, MCL 211.7ff, for 5 years
26 beginning on the December 31 in the year in which the qualified
27 start-up business first claimed the credit under section 31a of
1 the single business tax act, 1975 PA 228, MCL 208.31a. The
2 annual specific tax calculated under this subsection shall be
3 disbursed proportionately to the taxing unit or units that levied
4 the tax described in section 7ff(2) of the general property tax
5 act, 1893 PA 206, MCL 211.7ff. As used in this subsection,
6 "qualified start-up business" means that term as defined in
7 section 31a of the single business tax act, 1975 PA 228, MCL
8 208.31a.