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Michigan Legislature
Michigan Compiled Laws Complete Through PA 278 of 2022
House: Adjourned until Thursday, February 2, 2023 12:00:00 PM
Senate: Adjourned until Thursday, February 2, 2023 10:00:00 AM

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Act 438 of 1976
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Act 438 of 1976

AN ACT to provide for the development of commercial housing; to provide for exemption from certain taxes; to provide for the obtaining and transfer of commercial housing exemption certificates and to prescribe the contents of the certificates; to levy and collect a specific tax upon the owners of certain facilities; to provide for the disposition of the tax; to prescribe the powers and duties of the state tax commission and certain officers of local governmental units; and to provide penalties.

History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 42, Imd. Eff. Mar. 17, 1980

The People of the State of Michigan enact:

Section 207.601SectionDefinitions.
Section 207.602SectionApproval of certificate; condition.
Section 207.603SectionApplication for certificate; filing; form; contents; notice; hearing.
Section 207.604SectionApplication for certificate; approval or disapproval.
Section 207.605SectionCertificate; determination prior to issuance; concurrence of department of commerce; effective date; mailing; filing; notice.
Section 207.606SectionExemptions from ad valorem real and personal property taxes; determination, collection, assessment, and disbursement of commercial housing facilities tax; lien; waiver.
Section 207.607SectionResolution approving application for certificate; finding; determination; statement; requirements.
Section 207.608SectionAssessor; determining value of new facility.
Section 207.609SectionRevocation of certificate; request; notice; hearing; order.
Section 207.610SectionDuration of certificate; date of issuance of certificate of occupancy.
Section 207.611SectionAssessor; determining assessment of real and personal property; information; notice.
Section 207.612SectionRules.
Section 207.613SectionForm and contents of certificate.
Section 207.614SectionAppeal.
Section 207.615SectionTransfer and assignment of certificate; approval; notice; hearing.
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