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Act 198 of 1974
- PLANT REHABILITATION AND INDUSTRIAL DEVELOPMENT DISTRICTS (207.551 - 207.572)***** 207.561a THIS SECTION MAY BE REPEALED. See enacting section 1 of Act 397 of 2012 *****
Section 207.554 ‑ Plant rehabilitation district or industrial development district; establishment; number of parcels; filing; notice; hearing; finding and determination; district established by township; industrial property as part of industrial development district or plant rehabilitation district also part of tax increment district; termination; notice.
Section 207.555 ‑ Application for industrial exemption certificate; filing; contents; notice to assessing and taxing units; hearing; application fee.
Section 207.556 ‑ Application for industrial facilities exemption certificate; approval or disapproval; appeal.
Section 207.557 ‑ Determination by commission; issuance of industrial facilities exemption certificate; notice of application; concurrence; effective date of certificate; mailing and filing of certificate; notice of refusal to issue certificate; failure of commission to receive application; certificate beginning December 30, 2002 and ending December 30, 2009; retroactive amendment of certificate.
Section 207.557a ‑ Cost of facility exceeding certain amount of state equalized value.
Section 207.558 ‑ Exemption of facility and certain persons from ad valorem taxes.
Section 207.559 ‑ Finding and determination in resolution approving application for certificate; valuation requiring separate finding and statement; compliance with certain requirements as condition to approval of application and granting of certificate; demolition, sale, or transfer of obsolete industrial property; certificate applicable to speculative building; procedural information; replacement facility; property owned or operated by casino; issuance of certificates.
Section 207.561 ‑ Industrial facility tax; payment; disbursements; allocation; receipt or retention of tax payment by local or intermediate school district; disposition of amount disbursed to local school district; facility located in renaissance zone; building or facility owned or operated by qualified start-up business; "qualified start-up business" defined.
Section 207.561a ‑ Facility subject to industrial facilities exemption certificate; exemption for eligible manufacturing personal property; "eligible manufacturing personal property" defined.
Section 207.562 ‑ Failure to pay tax applicable to personal property; seizure and sale of personal property; civil action; jeopardy assessment; disbursement.
Section 207.563 ‑ Tax applicable to real property as lien; automatic termination of exemption certificate; affidavit.
Section 207.564 ‑ Industrial facility tax; amount of tax; determination; "industrial personal property" defined; termination or revocation; reduction.
Section 207.564a ‑ Reduction of mills used to calculate tax under MCL 207.564(3); exception.
Section 207.565 ‑ Revocation of exemption certificate; request; grounds; notice; hearing; order; effective date; revocation of certificate issued for speculative building; reinstatement of certificate.
Section 207.566 ‑ Duration of industrial facilities exemption certificate; date of issuance of certificate of occupancy.
Section 207.567 ‑ Assessment of real and personal property comprising facility; notice of determination.
Section 207.571 ‑ Transfer and assignment of industrial facilities exemption certificate.
Section 207.572 ‑ Industrial facilities exemption certificate; requirements for approval and issuance; application for industrial facilities exemption certificate for eligible next Michigan business; written agreement required; remedy provision.
