March 25, 2004, Introduced by Senators JELINEK and SWITALSKI and referred to the Committee on Finance.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 6b (MCL 211.6b).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 6b. Mineral rights consisting of metallic resources
2 which that are not developed, or which that
are not in
3 production, or which
that have not been explored shall be
4 assessed separately
from the surface rights in the property in
5 which the same are
situated if such are exempt from
the
6 collection of taxes under this act if the mineral rights and
7 surface rights are owned
by separate owners. : Provided,
8 however, That such
mineral rights which are owned by or leased to
9 any person,
corporation (or wholly owned subsidiary thereof) or
10 copartnership engaged
in the business of and actually extracting,
11 producing or
processing such minerals in the state of Michigan
1 shall be excluded from
the provisions of this section: Provided,
2 further, That such
mineral rights which are owned by any person,
3 corporation or
copartnership shall also be excluded from the
4 provisions of this
section whenever such person, corporation or
5 copartnership is the
recipient or purchaser of metallic mineral
6 ores which have been
extracted, produced or processed by or
7 through contractual
arrangements or undertakings with a person,
8 corporation or
copartnership who is engaged in the business of
9 and who is actually
extracting, producing or processing such
10 minerals in the state
of Michigan.
11 The ownership of
metallic mineral rights separate from the
12 surface rights in land
shall be prima facie evidence of the
13 presence and existence
of metallic mineral resources in such land
14 and that such metallic
mineral rights have a prima facie true
15 cash value of $5.00
per acre. The term "property", "land" and
16 "parcel" as
used in this act shall refer to and include mineral
17 rights or surface
rights separately assessed under this section:
18 Provided, however,
That the fact that such rights are separately
19 assessed in the case
of common ownership of the same shall not
20 invalidate such
assessment or any proceedings had in regard
21 thereto under this act
nor shall the same constitute grounds for
22 rejecting the
assessment or the taxes levied pursuant thereto.
23 The first assessment
under the provisions of this section shall
24 be made the second
calendar year immediately following the year
25 in which this section
becomes effective. On or before December
26 31, 1967 owners of
surface rights and of mineral rights whose
27 respective rights are
subject to separate assessment as herein
1 provided shall file
with the assessing officer of the township,
2 village or city in
which the land containing such separate
3 surface or mineral
rights is situated an affidavit containing an
4 accurate description
of each parcel of land in which such
5 separate surface or
mineral rights is contained, with the number
6 of acres contained
therein, and a statement of their surface or
7 mineral rights
therein.
8 (2) Mineral rights exempt under subsection (1) are subject
9 to the specific tax levied under the severed mineral rights
10 specific tax act.