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Michigan Compiled Laws Complete Through PA 341 of 2018
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Act 255 of 1978
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Act 255 of 1978

AN ACT to provide for the establishment of commercial redevelopment 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 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 remedies and penalties.

History: 1978, Act 255, Imd. Eff. June 21, 1978
Compiler's Notes: For transfer of powers and duties under the commercial redevelopment act from the department of commerce to the chief executive officer of the Michigan jobs commission, see E.R.O. No. 1996-2, compiled at MCL 445.2001 of the Michigan Compiled Laws.

© 2017 Legislative Council, State of Michigan

The People of the State of Michigan enact:

Section 207.651SectionShort title.
Section 207.652SectionMeanings of words and phrases.
Section 207.653SectionMeanings of words and phrases.
Section 207.654SectionDefinitions; L to T.
Section 207.655SectionCommercial redevelopment district; establishment; resolution; notice; hearing; finding and determination; applicability of district established by township; exemption of restored facility; commercial property included as part of commercial redevelopment district also part of tax increment district.
Section 207.656SectionApplication for commercial facilities exemption certificate; filing; contents; notice; hearing; determination of state equalized valuation of property owned by local governmental unit on June 21, 1978, and subsequently conveyed to private owner and zoned commercial.
Section 207.657SectionApplication for commercial facilities exemption certificate; approval or disapproval.
Section 207.658SectionCommercial facilities exemption certificate; issuance; contents; effective date; filing; record.
Section 207.659SectionExemption from ad valorem property taxes; duration of certificate; review and extension of certificate; limitation; date of issuance of certificate of occupancy; basis of review.
Section 207.660SectionFinding and statement as to state equalized valuation of property proposed to be exempt; requirements for exemption certificate.
Section 207.661SectionValuation of facilities and property by assessor.
Section 207.662SectionCommercial facilities tax; levy; amount; collection, disbursement, and assessment of tax; allocation; payment to state treasury and credit to state school aid fund; copy of amount of disbursement; facility located in renaissance zone; “casino” defined.
Section 207.662aSectionReduction in number of mills levied under state education tax act; limitation on number of exclusions.
Section 207.663SectionTax as lien upon real property; certificate of nonpayment and affidavit required for proceedings upon lien.
Section 207.664SectionGrounds for revocation of exemption.
Section 207.665SectionTransfer or assignment of certificate; approval; notice and hearing.
Section 207.666SectionReport on status of exemption.
Section 207.667SectionReport on utilization of commercial redevelopment districts; economic analysis of costs and benefits.
Section 207.668SectionLimitation on new exemptions; continuation of exemption.
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