June 30, 2010, Introduced by Rep. Clemente and referred to the Committee on New Economy and Quality of Life.
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 15 (MCL 207.565), as amended by 2008 PA 170.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 15. (1) Upon receipt of a request by certified mail to
the commission by the holder of an industrial facilities exemption
certificate requesting revocation of the certificate, the
commission shall by order revoke the certificate in whole or revoke
the certificate with respect to its real property component, or its
personal property component, whichever is requested.
(2) The legislative body of a local governmental unit may by
resolution request the commission to revoke the industrial
facilities exemption certificate of a facility upon the grounds
that, except as provided in section 7a, completion of the
replacement facility or new facility has not occurred within 2
years after the effective date of the certificate, unless a greater
time has been authorized by the commission for good cause; that the
replacement, restoration, or construction of the facility has not
occurred within 6 years after the date the initial industrial
facilities exemption certificate was issued as provided in section
7a, unless a greater time has been authorized by the commission for
good cause; that completion of the speculative building has not
occurred within 2 years after the date the certificate was issued
except as provided in section 7a, unless a greater time has been
authorized by the commission for good cause; that a speculative
building for which a certificate has been issued but is not yet
effective has been used as other than a manufacturing facility;
that the certificate issued for a speculative building has not
become effective within 2 years after the December 31 following the
date the certificate was issued; or that the purposes for which the
certificate was issued are not being fulfilled as a result of a
failure of the holder to proceed in good faith with the
replacement, restoration, or construction and operation of the
replacement facility or new facility or with the use of the
speculative building as a manufacturing facility in a manner
consistent with the purposes of this act and in the absence of
circumstances that are beyond the control of the holder.
(3) Upon receipt of the resolution, the commission shall give
notice in writing by certified mail to the holder of the
certificate, to the local legislative body, to the assessor of the
assessing unit, and to the legislative body of each local taxing
unit which levies taxes upon property in the local governmental
unit in which the facility is located. The commission shall afford
to the holder of the certificate, the local legislative body, the
assessor, and a representative of the legislative body of each
taxing unit an opportunity for a hearing. The commission shall by
order revoke the certificate if the commission finds that
completion except as provided in section 7a of the replacement
facility or new facility has not occurred within 2 years after the
effective date of the certificate or a greater time as authorized
by the commission for good cause; that completion of the
speculative building has not occurred within 2 years after the date
the certificate was issued except as provided in section 7a, unless
a greater time has been authorized by the commission for good
cause; that a speculative building for which a certificate has been
issued but is not yet effective has been used as other than a
manufacturing facility; that the certificate issued for a
speculative building has not become effective within 2 years after
the December 31 following the date the certificate was issued; or
that the holder of the certificate has not proceeded in good faith
with the replacement, restoration, or construction and operation of
the facility or with the use of the speculative building as a
manufacturing facility in good faith in a manner consistent with
the purposes of this act and in the absence of circumstances that
are beyond the control of the holder.
(4) The order of the commission revoking the certificate shall
be effective on the December 31 next following the date of the
order and the commission shall send by certified mail copies of its
order of revocation to the holder of the certificate, to the local
legislative body, to the assessor of the assessing unit in which
the facility is located, and to the legislative body of each taxing
unit which levies taxes upon property in the local governmental
unit in which the facility is located.
(5) A revocation of a certificate issued for a speculative
building shall specify and apply only to that portion of the
speculative building for which the grounds for revocation relate.
(6) Notwithstanding any other provision of this act, upon the
written request of the holder of a revoked industrial facilities
exemption certificate to the local unit of government and the
commission or upon the application of a subsequent owner to the
local governing body to transfer the revoked industrial facilities
exemption certificate to a subsequent owner, and the submission to
the commission of a resolution of concurrence by the legislative
body of the local unit of government in which the facility is
located, and if the facility continues to qualify under this act,
the commission may reinstate a revoked industrial facilities
exemption certificate for the holder or a subsequent owner that has
applied for the transfer.