Act No. 355

Public Acts of 2020

Approved by the Governor

December 30, 2020

Filed with the Secretary of State

December  30, 2020

EFFECTIVE DATE: March 24, 2021








state of michigan

100th Legislature

Regular session of 2020

Introduced by Senators Moss, Horn and Schmidt


AN ACT to amend 1893 PA 206, entitled “An act to provide for the assessment of rights and interests, including leasehold interests, in property and the levy and collection of taxes on property, and for the collection of taxes levied; making those taxes a lien on the property taxed, establishing and continuing the lien, providing for the sale or forfeiture and conveyance of property delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; to provide for the establishment of a delinquent tax revolving fund and the borrowing of money by counties and the issuance of notes; to define and limit the jurisdiction of the courts in proceedings in connection with property delinquent for taxes; to limit the time within which actions may be brought; to prescribe certain limitations with respect to rates of taxation; to prescribe certain powers and duties of certain officers, departments, agencies, and political subdivisions of this state; to provide for certain reimbursements of certain expenses incurred by units of local government; to provide penalties for the violation of this act; and to repeal acts and parts of acts,” (MCL 211.1 to 211.155) by adding section 7xx.

The People of the State of Michigan enact:

Sec. 7xx. All real and personal property constituting a public bridge facility that is subject to a public-private agreement is exempt from the collection of taxes under this act. As used in this section, “public bridge facility” and “public-private agreement” mean those terms as defined in section 5k of the home rule city act, 1909 PA 279, MCL 117.5k.

Enacting section 1. This amendatory act does not take effect unless all of the following bills of the 100th Legislature are enacted into law:

(a) Senate Bill No. 1215.

(b) Senate Bill No. 1218.

Text, letter

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Secretary of the Senate


Clerk of the House of Representatives