November 28, 2012, Introduced by Rep. Foster and referred to the Committee on Tax Policy.
A bill to amend 1974 PA 198, entitled
"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,"
(MCL 207.551 to 207.572) by adding section 11a.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 11a. (1) If a facility was subject to an industrial
facilities exemption certificate on December 31, 2011,
notwithstanding any other provision of this act to the contrary,
that portion of the facility that is eligible manufacturing
personal property shall remain subject to the industrial facilities
tax and shall remain exempt from ad valorem property taxes as
provided in section 8 until that eligible manufacturing personal
property would otherwise be exempt from the collection of taxes
under section 9m, 9n, or 9o of the general property tax act, 1893
PA 206, MCL 211.9m, 211.9n, and 211.9o.
(2) As used in this subsection, "eligible manufacturing
personal property" means that term as defined in section 2 of the
personal property tax exemption reimbursement act.