Go To Top capitol dome
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

Michigan Legislature

Main Content

Act 146 of 2000
Search within this Statute for


Act 146 of 2000

AN ACT to provide for the establishment of obsolete property rehabilitation districts in certain 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 certain local government officials; and to provide penalties.

History: 2000, Act 146, Imd. Eff. June 6, 2000

The People of the State of Michigan enact:

Section 125.2781SectionShort title.
Section 125.2782SectionDefinitions.
Section 125.2783SectionObsolete property rehabilitation districts; creation; conditions; filing written request; notice and hearing; finding and determination.
Section 125.2784SectionObsolete property rehabilitation exemption certificate; application; filing; contents; hearing; determination of taxable value.
Section 125.2785SectionApproval or disapproval of resolution; forward copies.
Section 125.2786SectionApproval or disapproval of resolution by commission; certificate; issuance; form; contents; effective date; filing; maintenance of record of certificates; copy; discovery of error or mistake in application; amended application; failure to forward approved application; duties of commission.
Section 125.2787SectionIssuance of certificate; tax exemption; time period; limitation; commencement; extension; review.
Section 125.2788SectionTaxable value of property proposed to be exempt; application; limitation; separate finding by legislative body of qualified local governmental unit; statement; requirements for approval of application; effective date of certificate.
Section 125.2789SectionValue and taxable value of property; annual determination.
Section 125.2790SectionObsolete properties tax; amount; collection, disbursement, and assessment; payment; copy of disbursement amount; form; property located in renaissance zone; exemption of rehabilitated facility of qualified start-up business from tax collection; resolution; "qualified start-up business" defined.
Section 125.2791SectionLien; proceedings.
Section 125.2792SectionRevocation of certificate; findings; request for revocation or reinstatement of certificate.
Section 125.2793SectionTransfer and assignment of certificate.
Section 125.2794SectionReport to commission.
Section 125.2795SectionReport to legislative committees.
Section 125.2796SectionExemption after December 31, 2026.
Section 125.2797SectionExclusions; limitation.
up icon