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Michigan Compiled Laws Complete Through PA 278 of 2022
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Act 198 of 1974
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Act 198 of 1974

AN ACT to provide for the establishment of plant rehabilitation districts and industrial development 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 impose and provide for the disposition of an administrative fee; 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 penalties.

History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 2001, Act 157, Imd. Eff. Nov. 6, 2001
Popular Name: Act 198

The People of the State of Michigan enact:

Section 207.551SectionMeanings of certain words and phrases.
Section 207.552SectionDefinitions.
Section 207.553SectionAdditional definitions.
Section 207.554SectionPlant 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 207.555SectionApplication for industrial exemption certificate; filing; contents; notice to assessing and taxing units; hearing; application fee.
Section 207.556SectionApplication for industrial facilities exemption certificate; approval or disapproval; appeal; exception from eligible manufacturing personal property.
Section 207.557SectionDetermination 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; resolutions approving or amending industrial facilities exemption certificate; completed application; error or mistake; failure to forward application, amended or transfer application, or request to revoke certificate; duties of commission.
Section 207.557aSectionCost of facility exceeding certain amount of state equalized value.
Section 207.558SectionExemption of facility and certain persons from ad valorem taxes.
Section 207.559SectionFinding 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; "casino" defined; issuance of certificates.
Section 207.560SectionAnnual determination of value of facility.
Section 207.561SectionIndustrial 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 207.561aSectionFacility subject to industrial facilities exemption certificate; exemption for eligible manufacturing personal property; extension; filing combined document; "eligible manufacturing personal property" and "eligible personal property" defined.
Section 207.562SectionFailure to pay tax applicable to personal property; seizure and sale of personal property; civil action; jeopardy assessment; disbursement.
Section 207.563SectionTax applicable to real property as lien; automatic termination of exemption certificate; affidavit.
Section 207.564SectionIndustrial facility tax; amount of tax; determination; "industrial personal property" defined; termination or revocation; reduction.
Section 207.564aSectionReduction of mills used to calculate tax under MCL 207.564(3); exception.
Section 207.564bSectionRepealed. 1994, Act 266, Imd. Eff. July 6, 1994.
Section 207.565SectionRevocation of exemption certificate; request; grounds; notice; hearing; order; effective date; revocation of certificate issued for speculative building; reinstatement of certificate.
Section 207.566SectionDuration of industrial facilities exemption certificate; date of issuance of certificate of occupancy.
Section 207.566aSectionIndustrial facilities exemption certificate; provisions.
Section 207.567SectionAssessment of real and personal property comprising facility; notice of determination.
Section 207.568SectionRules.
Section 207.569SectionForm and contents of exemption certificate.
Section 207.570SectionAppeal.
Section 207.571SectionTransfer and assignment of industrial facilities exemption certificate.
Section 207.572SectionIndustrial facilities exemption certificate; requirements for approval and issuance; application for industrial facilities exemption certificate for eligible next Michigan business; written agreement required; remedy provision.
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