MCL - Act 146 of 2000
AN ACT to provide for the establishment of obsolete property rehabilitation districts in certain 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 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 certain local government officials; and to provide penalties.
History: 2000, Act 146, Imd. Eff. June 6, 2000
| Document | Type | Description |
|---|---|---|
| Section 125.2781 | Section | Short title. |
| Section 125.2782 | Section | Definitions. |
| Section 125.2783 | Section | Obsolete property rehabilitation districts; creation; conditions; filing written request; notice and hearing; finding and determination. |
| Section 125.2784 | Section | Obsolete property rehabilitation exemption certificate; application; filing; contents; hearing; determination of taxable value. |
| Section 125.2785 | Section | Approval or disapproval of resolution; forward copies. |
| Section 125.2786 | Section | Approval or disapproval of resolution by commission; certificate; issuance; form; contents; effective date; filing; maintenance of record of certificates; copy; discovery of error or mistake in application; amended application; failure to forward approved application; duties of commission. |
| Section 125.2787 | Section | Issuance of certificate; tax exemption; time period; limitation; commencement; extension; review. |
| Section 125.2788 | Section | Taxable value of property proposed to be exempt; application; limitation; separate finding by legislative body of qualified local governmental unit; statement; requirements for approval of application; effective date of certificate. |
| Section 125.2789 | Section | Value and taxable value of property; annual determination. |
| Section 125.2790 | Section | Obsolete properties tax; amount; collection, disbursement, and assessment; payment; copy of disbursement amount; form; property located in renaissance zone; exemption of rehabilitated facility of qualified start-up business from tax collection; resolution; "qualified start-up business" defined. |
| Section 125.2791 | Section | Lien; proceedings. |
| Section 125.2792 | Section | Revocation of certificate; findings; request for revocation or reinstatement of certificate. |
| Section 125.2793 | Section | Transfer and assignment of certificate. |
| Section 125.2794 | Section | Report to commission. |
| Section 125.2795 | Section | Report to legislative committees. |
| Section 125.2796 | Section | Exemption after December 31, 2026. |
| Section 125.2797 | Section | Exclusions; limitation. |