HB-5645, As Passed House, December 10, 2009
December 3, 2009, Introduced by Rep. Durhal and referred to the Committee on Appropriations.
A bill to amend 1994 PA 451, entitled
"Natural resources and environmental protection act,"
by amending sections 2150, 2151, 2154, and 51106 (MCL 324.2150,
324.2151, 324.2154, and 324.51106), section 2150 as amended by 1996
PA 585, section 2151 as added by 1995 PA 60, section 2154 as
amended by 2004 PA 513, and section 51106 as amended by 2006 PA
382.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 2150. (1) On December 1 of each year, there shall be paid
into the treasury of each county in which are located tax reverted,
recreation, or forest lands under the control and supervision of
the department, and any other lands held by the department, except
lands purchased after January 1, 1933 for natural resource
purposes,
a tax of $2.50 per acre or major portion of an acre for
years
before December 1, 1994 and $2.00
per acre or major portion
of
an acre for years after November
30, 1994 on all the lands that
belong to this state on December 1 in each year. The tax imposed
under this section shall be in lieu of all other taxes now levied
against the state land under any existing law. State land on which
payments in lieu of taxes are made pursuant to subpart 14 are
exempt from this subpart. The department of treasury shall make a
detailed statement of account between the state and each county in
which the lands are situated, including the descriptions of the
lands, and render the detailed statement of account to the county
treasurer of the county. The department of treasury shall cause a
warrant to be drawn on the state treasurer payable for the amount
indicated on the detailed statement of account to be due to the
county. The county treasurer of each county shall immediately make
up a detailed statement of the account between the county and each
township and school district, prorating the amount received by the
county according to the number of acres of the lands located in
each
unit. For disbursements made before December 1, 1994, the
proration
shall be 40% to county general fund, 40% to township
general
fund, and 20% to school operating fund. For disbursements
made
after November 30, 1994, the That
proration shall be 50% to
the county general fund and 50% to the township general fund. The
county treasurer shall immediately issue his or her warrant to each
of the units according to the detailed statement of account.
(2) The tax on tax reverted, recreation, forest lands, or
House Bill No. 5645 as amended December 10, 2009
other lands under the control of the department on which payments
are made under this subpart shall be paid from the general fund. [for the
2010 state fiscal year only,] If
the amount available for payment to all local assessing districts
is less than the amount required for payment to all local assessing
districts, the amount available for payment to each local assessing
district shall be distributed in the same proportion that the
required payment to that local assessing district is to the total
of all required payments.
Sec. 2151. The department shall enter upon its records against
each description of the land the amounts provided by this subpart
and
shall certify the amounts to the department of treasury. ,
which
shall draw a warrant on the state treasurer for those
amounts,
the tax on tax reverted, recreation, forest lands, or
other
lands under the control of the department to be paid out of
any
money in the general fund not otherwise appropriated. The
amounts
shall be forwarded by the department of treasury to the
county
treasurers.
Sec. 2154. (1) The treasurer or other officer charged with the
collection of taxes for an assessing district shall annually
forward a single statement of the assessment of all property for
which payment is claimed under this subpart to the Lansing office
of the department at the same time that statements are mailed for a
winter property tax levy under section 44 of the general property
tax act, 1893 PA 206, MCL 211.44. The statement shall include an
itemization of the valuation and assessment for each individual
parcel for which payment is claimed under this subpart. The Lansing
office of the department shall review the statement. Subject to
subsection (2), if the assessment has been determined according to
this subpart, the department shall authorize the state treasurer to
pay the amount of the assessment by warrant on the state treasury.
(2)
Beginning in state fiscal year 2005, the aggregate amount
for
all payments to all assessing districts under subsection (1)
shall
be charged as follows:
(a)
Payments in state fiscal year 2005 shall be charged as
follows:
(i) Not more than 50% from the restricted revenue
sources of
the
department of natural resources.
(ii) The remaining balance after the charge under
subparagraph
(i) from the general fund.
(2) (b)
Payments in state fiscal year
2006 and each state
fiscal
year after 2006 shall be charged as
follows:
(a) (i) That
portion of the payment that represents an
assessment by a local school district, intermediate school
district, or community college district shall be charged against
the state school aid fund established in section 11 of article IX
of the state constitution of 1963.
(b) (ii) The
balance of any payment remaining after the charge
made
in subparagraph (i) subdivision (a) shall be charged as
follows:
(i) (A)
Not more than 50% from restricted
revenue sources of
the department of natural resources.
(ii) (B)
The remaining balance after the
charge under sub-
subparagraph
(A) subparagraph (i), from the general fund.
(3)
For the 2004 state fiscal year and each state fiscal year
House Bill No. 5645 as amended December 10, 2009
after
2004, if If the amount available for payment to all local
assessing districts from the general fund or from any restricted
fund is less than the amount required for payment to all local
assessing districts from the general fund or from any restricted
fund, the amount available for payment to each local assessing
district shall be distributed in the same proportion from the
general fund or from any restricted fund that the required payment
to that local assessing district is to the total of all required
payments
from the general fund or from any restricted fund. Partial
[Except for the 2010 state fiscal year only, partial
payments do not satisfy payments obligated by this state.]
Sec. 51106. (1) On December 1 of each year, the department
shall certify to the state treasurer the number of acres that are
commercial forestlands in each county and the state treasurer,
subject to subsection (3), shall transmit to the treasurer of each
county in which these commercial forests are located a warrant on
the
state treasurer for an amount equal to the following $1.20 per
acre for
commercial forest in the county. :
(a)
Until December 31, 2011, $1.20 per acre.
(b)
Beginning January 1, 2012
and every 5 years after that
date,
the amount of the annual payment per acre under this section
shall be increased by 5 cents per acre.
(2) From the payments received under subsection (1), the
county treasurer of each county shall distribute an amount equal to
25 cents per acre for each acre of commercial forest in the county
in the same proportions between the various funds as the ad valorem
general property tax is distributed by the township treasurers in
each township. Except as provided by section 51109(2), the county
House Bill No. 5645 as amended December 10, 2009
treasurer of each county shall distribute the remainder of the
funds received under this section in the same manner and in the
same proportion as ad valorem taxes collected under the ad valorem
general property tax.
(3) [For the 2010 state fiscal year only,] If the amount available
for payment to all local assessing
districts is less than the amount required for payment to all local
assessing districts, the amount available for payment to each local
assessing district shall be distributed in the same proportion that
the required payment to that local assessing district is to the
total of all required payments.