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Michigan Compiled Laws Complete Through PA 178 of 2019

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Section 207.703

Act 385 of 1984

207.703 Definitions; D to P.

Sec. 3.

  (1) "Department" means the department of treasury.
  (2) "Facility" means property to be located in a technology park district.
  (3) "Local governmental unit" means a city, village, or township.
  (4) "Property" means land improvements, buildings, structures, and other improvements classified by law for general ad valorem tax purposes as real property, including real property assessable as personal property under section 14(6) of the general property tax act, Act No. 206 of the Public Acts of 1893, being section 211.14 of the Michigan Compiled Laws, whether completed or in the process of construction, and machinery, equipment, furniture, and fixtures, or any part or accessory thereof, classified by law for general ad valorem tax purposes as personal property, the primary purpose and use of which real property and personal property are for 1 or more of the following:
  (a) Research and development.
  (b) A high technology service activity that has as its principal function the providing of services including computer, information transfer, communication, distribution, processing, administrative, laboratory, experimental, developmental, technical, or testing services.
  (c) A high technology industrial activity that has as its principal function activities including the manufacture of goods or materials, the processing of goods or materials by physical or chemical change, computer related activities, communications, robotics, biological or pharmaceutical industrial activity, or technology oriented or emerging industrial or business activity not involving heavy manufacturing.
  (d) A business activity that has as its primary function developing, improving, or creating new or existing products.
  (5) Property, as defined in subsection (4), does not include the following:
  (a) Land.
  (b) Inventory.
  (c) Facilities the primary purpose and use of which is the sale of goods or services at retail, housing, or lodging.

History: 1984, Act 385, Imd. Eff. Dec. 28, 1984 ;-- Am. 1990, Act 151, Imd. Eff. June 27, 1990

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