Michigan Compiled Laws
Chapter 141 - Municipal Financing

Section 141.14 - Board of Sinking Fund Commissioners; Annual Meeting; Transaction of Business; Rules; Quorum; Payment of Outstanding Debt; Investment of Money; Presiding Officer; Clerk; Record; Conducting Business at Public Meeting; Notice of Meeting... - Sec. 4. (1) The annual meeting of the board of...

Section 141.15 - County Treasurer; Duties as Custodian, Bond. - Sec. 5. The county treasurer shall have custody of all...

Section 141.16 - Condition Reports to Supervisors; Tax Recommendations. - Sec. 6. Said board of sinking fund commissioners shall from...

Section 141.17 - Tax Levy; Bond Sale Proceeds, Interest, Deposit. - Sec. 7. The board of supervisors shall in each year...

Section 141.18 - Per Diem; Expenses; County Charge. - Sec. 8. The necessary expenses of the board of sinking...

Section 141.19 - Commissioner's Rules. - Sec. 9. Said board of sinking fund commissioners is authorized...

Section 141.20 - Approval of Act by Supervisors. - Sec. 10. Before this act shall be operative in any...

Act 161 of 1923 - Board of Sinking Fund Commissioners (141.31 - 141.40)

Section 141.31 - Bond Issues; Requisite Sinking Funds. - Sec. 1. That from and after the passage of this...

Section 141.32 - Sinking Fund Commissioners. - Sec. 2. The county treasurer, the county clerk, the register...

Section 141.33 - Sinking Fund Commissioners; Control of Fund, Application; Payment, Manner. - Sec. 3. The said board of sinking fund commissioners shall...

Section 141.34 - Sinking Fund Commissioners; Handling of Funds, Investment; Bonded Debt. - Sec. 4. The said board of sinking fund commissioners shall...

Section 141.35 - Sinking Fund Commissioners; Annual Meeting, Procedure; Rules; Authorizing Vote; Clerk, Records. - Sec. 5. The annual meeting of the said board of...

Section 141.36 - Sinking Fund Commissioners; Condition Reports to Board; Tax Recommendations. - Sec. 6. The board of sinking fund commissioners shall from...

Section 141.37 - Bond Sale; Interest, Credit; Expenses of Commissioners. - Sec. 7. Whenever any issue of the bonds of the...

Section 141.38 - Suit on Securities. - Sec. 8. The said board of sinking fund commissioners shall...

Section 141.39 - Saving Clause; Construction of Act. - Sec. 9. In any county within the state of Michigan,...

Section 141.40 - Violation of MCL 168.1 to 168.992 Applicable to Petitions; Penalties. - Sec. 10. A petition under section 9, including the circulation...

Act 14 of 1926 (Ex. Sess.) - Sinking Fund for Public Buildings (141.51 - 141.55)

Section 141.51 - Creation of Sinking Fund for Public Buildings and Sites; Tax Referendum. - Sec. 1. The board of supervisors of any county are...

Section 141.52 - Tax Referendum Procedure. - Sec. 2. Whenever the board of supervisors of any county...

Section 141.53 - Requisite Notices. - Sec. 3. It shall be the duty of the township...

Section 141.54 - Ballots; Form, Contents, Distribution, Counting; Authorizing Vote; Levy. - Sec. 4. It shall be the duty of the board...

Section 141.55 - Sinking Fund Control. - Sec. 5. The sinking fund to be created under the...

Act 118 of 1923 - Permanent Improvements by Counties (141.61 - 141.66)

Section 141.61 - Borrowing Money for Permanent Improvements; Issuance, Sale, and Payment of Bonds. - Sec. 1. When the county board of commissioners of any...

Section 141.61a - Constructing, Equipping, or Making Alterations in Public Buildings; Authorization of Expenditures. - Sec. 1a. The county board of commissioners without submitting the...

Section 141.62 - Board's Resolution; Contents; Referendum. - Sec. 2. The resolution of the board of supervisors shall...

Section 141.63 - Board's Resolution; Required Notices; Election Procedure; Construed. - Sec. 3. The county clerk shall, at least 30 days...

Section 141.64 - Election Returns; Certificate, Recording; Authorized Acts. - Sec. 4. When the returns from the election herein provided...

Section 141.65 - Provisions Cumulative; Election. - Sec. 5. This act and the powers and authority hereby...

Section 141.66 - Validation Clause. - Sec. 6. Nothing in this act shall invalidate any bonds...

Act 28 of 1911 - Public Buildings and Bridges (141.71 - 141.74)

Section 141.71 - Tax for Sites, Construction, or Repair of Public Buildings or Bridges; Limitations; Bonds Subject to Revised Municipal Finance Act. - Sec. 1. (1) The county board of commissioners of a...

Section 141.72 - Board of Supervisors; Excess Sums; Referendum, Procedure. - Sec. 2. Whenever the board of supervisors of any county...

Section 141.73 - Notice of Election; Posting. - Sec. 3. It shall be the duty of the township...

Section 141.74 - Ballots; Form, Distribution, Counting; Authorizing Vote, Effect. - Sec. 4. It shall be the duty of the board...

Act 243 of 1964 - Prohibited Taxes by Cities and Villages (141.91 - 141.91)

Section 141.91 - Cities and Villages, Prohibited Taxes. - Sec. 1. Except as otherwise provided by law and notwithstanding...

Act 94 of 1933 - The Revenue Bond Act of 1933 (141.101 - 141.140)

Section 141.101 - Short Title; Revenue Bond Act of 1933. - Sec. 1. This act shall be known and may be...

Section 141.102 - Construction of Act. - Sec. 2. This act shall be construed as cumulative authority...

Section 141.103 - Definitions. - Sec. 3. As used in this act: (a) "Public corporation"...

Section 141.104 - Municipal Public Improvements; Limitations; Bonds; Acquiring Utility for Supplying Light, Heat or Power; Referendum; Powers Exercised. - Sec. 4. Any public corporation is authorized to purchase, acquire,...

Section 141.105 - Estimate of Cost and Period of Usefulness. - Sec. 5. Whenever the governing body of any public corporation...

Section 141.106 - Ordinances; Adoption; Purpose; Approval or Disapproval; Veto; Effective Date; Referendum; Record; Authentication; Publication. - Sec. 6. The governing body of a public corporation by...

Section 141.107 - Bonds; Issuance; Form; Term; Interest; Exclusion From Net Bonded Indebtedness; Registration; Pledge of Funds; Statutory First Lien. - Sec. 7. (1) For the purpose of defraying the whole...

Section 141.107a - Powers of Public Corporation in Determining to Issue Bonds; Terms of Payment; Interest; Sale or Remarketing; Tender of Bonds by Holders; Determining Aggregate Authorized Amount of Bonds Outstanding; Remarketing or Resale of Tendere... - Sec. 7a. (1) A public corporation in determining to issue...

Section 141.107b - Delinquent Tax Revolving Fund; Continuation Under MCL 211.87b; Borrowing Money and Issuing Revenue Notes; Order; Delinquent Tax Revenue as Security; Segregated Fund or Account; Requirements Applicable to Notes; Limited Tax Full-Fai... - Sec. 7b. (1) A county treasurer in any county that...

Section 141.108 - Lien on Revenue in Favor of Bondholders. - Sec. 8. There shall be created in the authorizing ordinance...

Section 141.109 - Statutory Lien on Net Revenues; Duration; Enforcement. - Sec. 9. The net revenues which are pledged shall be...

Section 141.110 - Receiverships for Public Improvements. - Sec. 10. If there be any default in the payment...

Section 141.111 - Bonds; Application of Other Laws and Charters. - Sec. 11. The bonds authorized hereunder shall not be subject...

Section 141.112 - Bonds; Discount; Sale Price; Interest; Competitive or Negotiated Sale; Notice; Publication. - Sec. 12. (1) Bonds issued under this act may be...

Section 141.112a - Bonds Subject to Revised Municipal Finance Act. - Sec. 12a. (1) Bonds issued under this act for which...

Section 141.112b - Bulletins; Issuance by Department of Treasury. - Sec. 12b. The department of treasury is authorized to issue...

Section 141.113 - Bonds; Statement on Face of Bond or on Face of Interest Coupon. - Sec. 13. (1) There shall be plainly stated on the...

Section 141.114 - Bonds; Qualities of Negotiable Instruments. - Sec. 14. The bonds shall have all the qualities of...

Section 141.115 - Bonds; Deposit and Investment of Sale Proceeds. - Sec. 15. The governing body shall require that the proceeds...

Section 141.116 - Bonds; Use of Sale Proceeds; Cancellation of Bonds Acquired by Purchase; Payment of Capitalized Interest. - Sec. 16. Money received from the sale of bonds shall...

Section 141.117 - Bonds; Validity of Signatures. - Sec. 17. In case any of the officers whose signatures...

Section 141.118 - Charges for Services; Providing Medical Care Without Charge or at Reduced Rates. - Sec. 18. (1) Except as provided in subsection (2), free...

Section 141.119 - Additional Bonds. - Sec. 19. (1) A borrower issuing bonds for any public...

Section 141.120 - Revenue Refunding Bonds. - Sec. 20. (1) If a borrower has outstanding any bonds...

Section 141.120a - Combined Public Improvements; Bonds; Revenues Pledged; Retirement. - Sec. 20a. Any public corporation may determine to operate 2...

Section 141.120b - Issuance of Revenue Bonds to Retire Outstanding Bonds for Public Improvements; Revenue Refunding Bonds; Noncallable Unmatured Bonds. - Sec. 20b. If a township, city, or village has outstanding...

Section 141.120c - Parking Revenue Bonds; Special Assessments on Benefited Properties. - Sec. 20c. When a borrower has outstanding any parking revenue...

Section 141.121 - Rates for Services; Sufficiency; Fixing and Revising; Pledge for Payment of Bonds; Charges for Services as Lien on Premises; Certification of Delinquent Charges; Notice of Tenants' Responsibility for Payment of Charges; Cash Deposit... - Sec. 21. (1) Rates for services furnished by a public...

Section 141.121a - Issuance of Notes; Requirement That Delinquent Tax Revenues Be Fixed and Sufficient; Statutory Lien. - Sec. 21a. (1) Delinquent tax revenues shall be fixed before...

Section 141.122 - Accounting of Revenues; Order of Priority; Disposition of Surplus. - Sec. 22. (1) In the authorizing ordinance the governing body...

Section 141.122a - Delinquent Tax Revenues; Statutory Lien; Commingling; Designation of Note and Interest Redemption Account; Set Aside of Reasonable Excess Amount; Reserve; Transfer of Surplus to County General Fund. - Sec. 22a. (1) In the authorizing order, the county treasurer...

Section 141.123 - Appropriation and Use of Revenues for Payment of Operation and Maintenance Expenses; Appropriation and Use of Moneys Raised by Tax Levy. - Sec. 23. The borrower may appropriate and use, and may...

Section 141.124 - Money in Several Accounts of Public Improvement; Separate Deposit Account; Investment. - Sec. 24. (1) Money in the several accounts of the...

Section 141.124a - Deposit Accounts. - Sec. 24a. Money in the several accounts of the delinquent...

Section 141.125 - Fixing Dates of Operating Year for Public Improvement. - Sec. 25. The ordinance authorizing the issuance of such bonds...

Section 141.126 - Receiving Fund Surplus; Deposit. - Sec. 26. Any money remaining in the accounts of the...

Section 141.127 - Issuance of Bonds by Public Corporation; Applicable Laws. - Sec. 27. A public corporation issuing bonds under this act...

Section 141.128 - Effect of Approval Permitting Issuance of Bonds. - Sec. 28. Qualification or approval to issue obligations under the...

Section 141.129 - Service Rates Not Subject to Supervision by State Agency. - Sec. 29. Rates charged for the services furnished by any...

Section 141.130 - Books of Record and Account; Annual Audit Report. - Sec. 30. (1) Any borrower issuing revenue bonds under this...

Section 141.131 - Redemption of Bonds Before Maturity. - Sec. 31. The governing body of the borrower authorizing bonds...

Section 141.132 - Breach of Contract Not Authorized; Pledging of Revenues; Disconnection of Lands Not to Affect Liability Under Bond Issue. - Sec. 32. Nothing in this act shall be construed as...

Section 141.133 - Issuance of Bonds Without Submitting Proposition to Voters for Approval; Notice of Intent to Issue Bonds; Petition Requesting Referendum; Special Election; Verification and Rejection of Signatures; Determining Number of Registered E... - Sec. 33. Unless otherwise provided in this act, the powers...

Section 141.133a - Validation of Bonds Heretofore Issued. - Sec. 33a. All bonds heretofore issued under this act as...

Section 141.133b - Violation of MCL 168.1 to 168.992 Applicable to Petitions; Penalties. - Sec. 33b. A petition under section 33, including the circulation...

Section 141.134 - Liberal Construction of Act. - Sec. 34. This act, being necessary for and to secure...

Section 141.136 - Immediate Necessity. - Sec. 36. This act, being necessary for and to secure...

Section 141.137 - Condemnation of Property. - Sec. 37. Public corporations shall have the right and power...

Section 141.138 - Trustee; Appointment; Powers and Duties; Pledging of Trust Funds. - Sec. 38. An ordinance authorizing the issuance of bonds under...

Section 141.139 - Water Pollution; Prevention or Abatement; Public Corporation May Accept Grants or Aid From u.s. Government. - Sec. 39. Any public corporation is hereby authorized to apply...

Section 141.140 - Allocation System for Private Activity Bonds; Establishment; Purpose; Applicability; Ratification of Prior Allocations; Revocation of Allocation; Applicability of Subsection (1). - ***** 141.140 SUBSECTION (1) SHALL NOT APPLY AFTER DECEMBER 31,...

Act 342 of 1969 - Interest Rates for Public Corporations (141.151 - 141.153)

Section 141.151 - Definitions. - Sec. 1. As used in this act: (a) "Public corporation"...

Section 141.152 - Maximum Interest Rate on Certain Bonds and Evidences of Indebtedness. - Sec. 2. Notwithstanding the provisions of any other law, charter...

Section 141.153 - Maximum Interest Rate on Assessments or Certain Contract Obligations; Adjustment. - Sec. 3. Notwithstanding the provisions of any other law, charter...

Act 189 of 1979 - The Unlimited Tax Election Act (141.161 - 141.168)

Section 141.161 - Short Title. - Sec. 1. This act shall be known and may be...

Section 141.162 - Definitions. - Sec. 2. As used in this act, except when otherwise...

Section 141.163 - Purpose. - Sec. 3. This act creates full and complete additional and...

Section 141.164 - Unlimited Tax Pledges for Payment of Tax Obligations; Resolution Submitting Question to Vote of Electors; Election; Approval; Binding Unlimited Tax Pledges; Tax Levy. - Sec. 4. (1) If a public corporation is authorized by...

Section 141.165 - Different Tax Obligations as Single Ballot Proposition; Contents of Ballot Question and Notice of Election; New Authority Not Granted. - Sec. 5. (1) Even though the tax obligations may be...

Section 141.166 - Time of Making Unlimited Tax Pledge in Support of Tax Obligation. - Sec. 6. A public corporation shall not be required to...

Section 141.167 - Validation of Prior Elections. - Sec. 7. Elections held in substantial compliance with and before...

Section 141.168 - Liberal Construction. - Sec. 8. This act shall be liberally construed to effect...

Act 219 of 1952 - Township Parking Facilities (141.171 - 141.173)

Section 141.171 - Automobile Parking Facilities; Leasing Space, Limitation. - Sec. 1. Any township may acquire, improve, enlarge, extend and...

Section 141.172 - Automobile Parking Facilities; Leasing of Ground and Basement Floor Space by Township for Purposes Other Than Parking of Automobiles. - Sec. 2. The township board of the township may lease...

Section 141.173 - Scope of Act. - Sec. 3. This act shall not be deemed to repeal...

Act 204 of 1933 - Defaulted Municipal Bonds (141.211 - 141.214)

Section 141.211 - Defaulted Municipal Bonds. - Sec. 1. Any county, city, township, village, or school district...

Section 141.212 - Defaulted Municipal Bonds; Call for Tenders. - Sec. 2. Whenever any bonds of any special assessment district...

Section 141.213 - Defaulted Municipal Bonds; Tenders, Acceptance or Rejection. - Sec. 3. Upon the giving of such call for tenders...

Section 141.214 - Defaulted Municipal Bonds; Payment of Accepted Tenders. - Sec. 4. Upon the acceptance of any of such tenders,...

Act 79 of 1937 - Municipal Borrowing (141.221 - 141.226)

Section 141.221 - Definitions. - Sec. 1. The following definitions shall apply for the purposes...

Section 141.222 - Municipal Borrowing; Bus and Street Railway Transportation or Water Supply Utility Purposes. - Sec. 2. Any municipality of this state that operates any...

Section 141.223 - Notes Subject to MCL 141.2101 to 141.2821. - Sec. 3. Notes issued under this act are subject to...

Section 141.224 - Municipal Borrowing for Utility Purposes; Limitations. - Sec. 4. Any governmental unit described in this act may...

Section 141.225 - Repealed. 2002, Act 193, Imd. Eff. Apr. 29, 2002. - Compiler's Notes: The repealed section pertained to municipal borrowing for...

Section 141.226 - Municipal Borrowing for Utility Purposes; Liability of Municipality; Construction of Act. - Sec. 6. The faith and credit of the municipality shall...

Act 143 of 1943 - Borrowing for Road Purposes (141.251 - 141.254)

Section 141.251 - Borrowing Money and Issuing Notes for County Road Purposes; Resolution. - Sec. 1. Boards of county road commissioners are authorized and...

Section 141.252 - Notes; Issuance; Provisions. - Sec. 2. All notes issued under this act are subject...

Section 141.253 - Repealed. 2002, Act 194, Imd. Eff. Apr. 29, 2002. - Compiler's Notes: The repealed section pertained to approval or denial...

Section 141.254 - Saving Clause; Pledging Allocated Revenues Prohibited. - Sec. 4. Should any provision or section of this act...

Act 177 of 1943 - Public Improvement Funds (141.261 - 141.265)

Section 141.261 - Funds for Public Improvements or Buildings. - Sec. 1. The legislative or governing body of any political...

Section 141.262 - Funds for Public Improvements or Buildings; Transfer or Encumbrance. - Sec. 2. Notwithstanding the provisions of any law or the...

Section 141.263 - Funds for Public Improvements or Buildings; Allocation of Miscellaneous Revenues; Sale of Lands. - Sec. 3. The legislative or governing body of any political...

Section 141.264 - Tax Limitation. - Sec. 4. Nothing in this act shall be construed so...

Section 141.265 - Additional Powers; Political Subdivision Construction. - Sec. 5. This act shall be in addition to all...

Act 11 of 1956 (Ex. Sess.) - Electric Plant; Validation of Proceedings (141.311 - 141.312)

Section 141.311 - Municipal Electric Plant; Purchase of Equipment on Conditional Sales Contract, Validation; Negotiability of Revenue Obligations. - Sec. 1. In any case where the governing body of...

Section 141.312 - Definitions. - Sec. 2. As used in this act: (a) The terms...

Act 153 of 1996 - Acquisition of Parks (141.321 - 141.324)

Section 141.321 - Definitions. - Sec. 1. As used in this act: (a) "Park" means...

Section 141.322 - Acquisition or Improvement of Parks; Financing; Establishment of Special Assessment District; Petition; Acquisition by Condemnation Prohibited; Scope of Powers. - Sec. 2. (1) The county board of commissioners of a...

Section 141.323 - Condemnation Prohibited. - Sec. 3. A county, township, city, or village shall not...

Section 141.324 - Additional Powers Not Limited. - Sec. 4. The powers granted by this act are in...

Act 7 of 1949 - Transfer of Unexpended Balances to County (141.351 - 141.352)

Section 141.351 - Transfer of Unexpended Balances by Townships or Municipalities to County. - Sec. 1. The several townships, cities and incorporated villages of...

Section 141.352 - Transfer of Unexpended Balances; Submission to Electors; Conduct of Election. - Sec. 2. The question of transferring unexpended balances or portions...

Act 57 of 1957 - Local Improvement Revolving Fund (141.371 - 141.375)

Section 141.371 - Definitions. - Sec. 1. For the purpose of this act unless the...

Section 141.372 - Local Improvement Revolving Fund; Establishment. - Sec. 2. Any city or village may advance the cost...

Section 141.373 - Sources of Funds. - Sec. 3. Any city or village may provide funds for...

Section 141.374 - Local Improvement Revolving Fund; Repayment of Advances. - Sec. 4. A local improvement revolving fund established pursuant to...

Section 141.375 - Authority Given by Act. - Sec. 5. The authority hereby given shall be in addition...

Act 121 of 1969 - Bonds or Notes for Capital Improvements (141.381 - 141.383)

Section 141.381 - Issuance of Bonds and Notes; Resolution; Purpose; Pledges; Use of Proceeds; Debt Limitation; General Obligations. - Sec. 1. Any county, city, township or village, by resolution...

Section 141.382 - Form and Execution of Bonds or Notes; Principal and Interest; Maximum Due in One Year; Due Dates; Tax Exemptions. - Sec. 2. The bonds or notes authorized to be issued...

Section 141.383 - Bonds or Notes Subject to MCL 141.2101 to 141.2821. - Sec. 3. The bonds or notes shall be subject to...

Act 60 of 1959 - Validation of Metropolitan District Bonds (141.401 - 141.401)

Section 141.401 - Metropolitan District Bonds; Assumption by Cities; Refunding Bonds. - Sec. 1. All bonds heretofore issued by metropolitan districts of...

Act 43 of 1963 (2nd Ex. Sess.) - Budget Hearings of Local Governments (141.411 - 141.415)

Section 141.411 - Local Unit of Government; Definition. - Sec. 1. As used in this act "local unit" means...

Section 141.412 - Local Unit of Government; Public Hearing on Proposed Budget; Notice. - Sec. 2. A local unit shall hold a public hearing...

Section 141.413 - Local Unit of Government; Final Adoption of Budget; Hearing; Exception. - Sec. 3. Each local unit shall hold such public hearing...

Section 141.414 - Local Unit of Government; Changes in Budget. - Sec. 4. Changes made in its budget by the governing...

Section 141.415 - Local Unit of Government; Public Hearing on Budget, Charter, Statute. - Sec. 5. Local units which provide for a public hearing...

Act 2 of 1968 - Uniform Budgeting and Accounting Act (141.421 - 141.440a)

Section 141.421 - Uniform Charts of Accounts for Local Units; Design; Conformity to Uniform Standards; Maintenance of Local Unit Accounts; Publication of Standard Operating Procedures and Forms; Assistance, Advice, or Instruction; Inadequacy of Local... - Sec. 1. (1) The state treasurer shall prescribe uniform charts...

Section 141.421a - Short Title. - Sec. 1a. This act shall be known and may be...

Section 141.422 - Meanings of Words and Phrases. - Sec. 2. For the purposes of this act, the words...

Section 141.422a - Definitions; A, B. - Sec. 2a. (1) "Administrative officer" means an individual employed or...

Section 141.422b - Definitions; B to D. - Sec. 2b. (1) "Budgetary center" means a general operating department...

Section 141.422c - Definitions; E to G. - Sec. 2c. (1) "Expenditure" means the cost of goods delivered...

Section 141.422d - Definitions; D to S. - Sec. 2d. (1) "Depository library" means a depository library designated...

Section 141.423 - Publication; Hearings. - Sec. 3. The state treasurer, before the adoption of a...

Section 141.424 - Annual Financial Report; Contents; Filing; Extension; Unauthorized Investments Prohibited; “Pension” Defined. - Sec. 4. (1) The chief administrative officer of each local...

Section 141.424a - Failure of Local Unit to Report Investments in Derivative Instruments or Products. - Sec. 4a. (1) If a local unit fails to report...

Section 141.424b - Schedule of Derivative Instruments and Products; Filing Copies; Library of Michigan and Depository Libraries as Depositories; Retention of Annual Report by Local Unit. - Sec. 4b. (1) The state treasurer shall promptly file with...

Section 141.425 - Local Units; Audits. - Sec. 5. (1) A local unit having a population of...

Section 141.426 - Certified Public Accountants; Cost. - Sec. 6. Local units may retain certified public accountants to...

Section 141.427 - Minimum Auditing Procedures and Standards; Form for Report of Auditing Procedures; Filing Audit Report and Report of Auditing Procedures; Time for Filing; Extension. - Sec. 7. (1) The state treasurer shall prescribe minimum auditing...

Section 141.428 - Contents of Audit Report. - Sec. 8. Every audit report shall do all of the...

Section 141.429 - Public Inspection of Audit Reports. - Sec. 9. All audit reports submitted under this act shall...

Section 141.430 - Orders and Subpoenas. - Sec. 10. In connection with any audit and examination conducted...

Section 141.431 - Violations of Act. - Sec. 11. If any audit or investigation conducted under this...

Section 141.432 - Verification of Transactions. - Sec. 12. (1) For purposes of verifying any transactions disclosed...

Section 141.433 - Scope of Examiner's Authority; Production of Records; Divulging Confidential Information. - Sec. 13. (1) Notwithstanding the confidentiality provisions of any tax...

Section 141.433a - Energy Conservation Improvements. - Sec. 13a. (1) Except as otherwise provided by law, the...

Section 141.434 - Budget; Preparation, Presentation, and Control of Expenditures; Information; Transmitting Recommended Budget to Legislative Body; Suggested General Appropriations Act; Consideration of Recommended Budget; Furnishing Information to L... - Sec. 14. (1) Unless otherwise provided by law, charter, resolution,...

Section 141.435 - Recommended Budget; Contents; Limitation on Total Estimated Expenditures. - Sec. 15. (1) The recommended budget shall include at least...

Section 141.436 - General Appropriations Act; Requirements; Line Items Not Mandated; Taxation; Limitation on Estimated Total Expenditure; Presumption; Suit Against County Legislative Body; Standing; Mediation; Severability. - Sec. 16. (1) Unless another method for adopting a budget...

Section 141.437 - General Appropriations Act; Amendment; Reports; Recommendations. - Sec. 17. (1) Except as otherwise provided in section 19,...

Section 141.438 - Incurring Debts or Obligations; Dividing Appropriations Into Allotments; Expenditures; Application or Diversion of Money; Restrictions on Delegation of Duties; Enforcement Power; Suit Against Chief Administrative Officer of County;... - Sec. 18. (1) A member of the legislative body, chief...

Section 141.439 - Expenditure of Funds; Transfers Within Appropriations. - Sec. 19. (1) A member of the legislative body, the...

Section 141.440 - Violation; Filing; Report; Review and Action by Attorney General; Civil Action for Recovery of Funds and Public Property. - Sec. 20. A violation of sections 17 to 19 by...

Section 141.440a - Manuals, Forms, and Operating Procedures; Training and Educational Programs. - Sec. 20a. (1) The department of treasury shall publish suggested...

Act 30 of 1978 - Budget Stabilization Fund (141.441 - 141.445)

Section 141.441 - Definitions. - Sec. 1. As used in this act: (a) "Fund" means...

Section 141.442 - Budget Stabilization Fund; Creation. - Sec. 2. The governing body of a municipality by an...

Section 141.443 - Budget Stabilization Fund; Appropriation; Additional Taxes Prohibited; Limitation; Investments; Disposition of Excess Money. - Sec. 3. (1) Each fiscal year following the fiscal year...

Section 141.444 - Budget Stabilization Fund; Purposes; Sufficiency of Municipality's Revenue. - Sec. 4. (1) Money in the budget stabilization fund may...

Section 141.445 - Budget Stabilization Fund; Prohibitions. - Sec. 5. The money in the budget stabilization fund shall...

Act 205 of 1964 - Purchase of Fire Fighting Equipment (141.451 - 141.451)

Section 141.451 - Fire Trucks, Fire Fighting Apparatus and Equipment; Purchase by Municipalities; Title Retaining Contract; Chattel Mortgage. - Sec. 1. The legislative body of any county, city, village,...

Act 264 of 1987 - Health and Safety Fund Act (141.471 - 141.479)

Section 141.471 - Short Title. - Sec. 1. This act shall be known and may be...

Section 141.472 - Definitions. - Sec. 2. As used in this act: (a) "Distribution" means...

Section 141.473 - Health and Safety Fund; Creation; Deposits. - Sec. 3. (1) The health and safety fund is created...

Section 141.474 - Distribution From Fund Generally. - Sec. 4. The department of management and budget upon authorization...

Section 141.475 - Distribution From Fund; Amounts. - Sec. 5. The state treasurer shall cause to be distributed...

Section 141.476 - Distribution Under MCL 141.475(b)(ii) and 141.475(c). - Sec. 6. A distribution to a county under section 5(b)(ii)...

Section 141.477 - Withholding or Assignment of Distribution. - Sec. 7. The state treasurer may withhold from a county...

Section 141.478 - Appropriations. - Sec. 8. (1) There is hereby appropriated from the health...

Section 141.479 - Conditional Effective Date. - Sec. 9. This act shall not take effect unless all...

Act 284 of 1964 - City Income Tax Act (141.501 - 141.787)

284-1964-1 - Chapter 1 General Provisions (141.501...141.509)

Section 141.501 - City Income Tax Act; Short Title. - Sec. 1. This act shall be known and may be...

Section 141.502 - Income Tax; Prohibited to Villages; Uniform City Income Tax Ordinance; Prior Ordinance. - Sec. 2. No village shall impose and collect any excise...

Section 141.502a - Imposition of Excise Tax; Condition. - Sec. 2a. Beginning January 1, 1995, a city shall not...

Section 141.503 - Excise Tax on Income; Levy, Assessment, and Collection; Rates; Deposit of Amount by City Forming Lighting Authority Into City's Police Department Budget; Adoption, Rescission, or Amendment of Uniform City Income Tax Ordinance; Petit... - Sec. 3. (1) The governing body of a city, by...

Section 141.503a - Specific Rates to Be Levied by City; Establishment; Limitations; Increase in Tax Rate; Approval; Resolution; Financial Management Consultant; Duties; Monitoring and Reporting; Termination of Consultant Services; Recommendations of... - Sec. 3a. (1) The specific rates to be levied by...

Section 141.503b - Amending Ordinance to Increase Tax; Duration of Increase; Approval of Amendment; Applicability of Section. - Sec. 3b. A city that levied the tax authorized by...

Section 141.503c - Amendment to City Income Tax Ordinance. - Sec. 3c. A city that levied the tax authorized by...

Section 141.503d - Violation of MCL 168.1 to 168.992 Applicable to Petitions; Penalties. - Sec. 3d. A petition under section 3, including the circulation...

Section 141.504 - Rules Governing Form and Manner of Appeal From Final Determination; Time for Appeal; Hearing; Evidence; Notice of Hearing; Order; Copy of Order and Opinion. - Sec. 4. The state commissioner of revenue shall promulgate uniform...

Section 141.505 - Right of Appeal From Decision or Order; Establishment of City Income Tax Trust Fund; Payment of Recoveries as Result of Appeal; Compliance With Final Order. - Sec. 5. (1) A person liable for the tax imposed...

Section 141.505d - Charge or Collection of City Income Tax by Department of Treasury; Limitation. - Sec. 5d. The department of treasury shall not charge to...

Section 141.506 - Uniform City Income Tax Ordinance; Application; Voluntary Registration to Withhold. - Sec. 6. Except as otherwise provided in this section, the...

Section 141.507 - Uniform City Income Tax Ordinance; Form. - Sec. 7. The uniform city income tax ordinance is as...

Section 141.508 - Imposition of City Income Tax Within Renaissance Zone; Amendment of City Income Tax Ordinance. - Sec. 8. If a city or any part of a...

Section 141.509 - Administration, Enforcement, and Collection of City Income Tax by Department of Treasury; Agreement; Disposition of Amounts Collected; Provisions. - Sec. 9. (1) For the 1996 tax year and each...

284-1964-2 - Chapter 2 Uniform City Income Tax Ordinance (141.601...141.699)

Section 141.601 - Uniform City Income Tax Ordinance; Short Title. - Sec. 1. This ordinance shall be known and may be...

Section 141.602 - Uniform City Income Tax Ordinance; Rules of Construction, Definitions. - Sec. 2. For the purposes of this ordinance, the words,...

Section 141.603 - Definitions; a to D. - Sec. 3. (1) "Administrator" means the official designated by the...

Section 141.604 - Definitions; C. - Sec. 4. (1) "City" means the city adopting the ordinance....

Section 141.605 - Definitions; D. - Sec. 5. "Doing business" means the conduct of any activity...

Section 141.606 - Definitions; E, F. - Sec. 6. (1) "Employee" means a person from whom an...

Section 141.607 - Definitions; F to N. - Sec. 7. (1) "Fiscal year" means an accounting period of...

Section 141.608 - Definitions; N to P. - Sec. 8. (1) "Nonresident" means an individual domiciled outside the...

Section 141.609 - Definitions; R to T. - Sec. 9. (1) "Resident" means an individual domiciled in the...

Section 141.611 - Excise Tax on Incomes; Rates. - Sec. 11. Subject to the exclusions, adjustments, exemptions, and deductions...

Section 141.611a - Ordinance, Resolution, or Agreement to Dedicate and Transfer Funds; Purposes; Commencement; Amount; Definitions. - Sec. 11a. (1) For the 1993 tax year and each...

Section 141.611b - City as Qualified Local Unit of Government; Dedication and Transfer of Funds; Purposes; Use of Federal Data Facility Fund; Amount; Definitions. - Sec. 11b. (1) A city that is a qualified local...

Section 141.612 - Excise Tax on Incomes; Application to Resident Individuals. - Sec. 12. The tax shall apply on the following types...

Section 141.613 - Types of Nonresident Income to Which Tax Applicable; Extent and Basis of Tax. - Sec. 13. The tax shall apply on the following types...

Section 141.614 - Excise Tax on Incomes; Taxable Net Profits of a Corporation, Definition. - Sec. 14. The tax shall apply on the taxable net...

Section 141.615 - Excise Tax on Incomes; Unincorporated Business, Profession; Sole Proprietorship, Partnership. - Sec. 15. An unincorporated business, profession or other activity conducted...

Section 141.616 - Unincorporated Business, Profession, or Activity; Return. - Sec. 16. An unincorporated business, profession or other activity owned...

Section 141.617 - Unincorporated Business, Profession, or Activity; Election to Pay Tax. - Sec. 17. At the election of an unincorporated business, profession...

Section 141.618 - Partial Business Activity in City; Apportionment of Net Profit. - Sec. 18. When the entire net profit of a business...

Section 141.619 - Partial Business Activity in City; Separate Accounting Method. - Sec. 19. The taxpayer may petition for and the administrator...

Section 141.620 - Partial Business Activity in City; Business Allocation Percentage Method. - Sec. 20. The business allocation percentage method shall be used...

Section 141.621 - Partial Business Activity in City; Percentage of Average Net Book Value; Gross Rental Value of Real Property. - Sec. 21. First, the taxpayer shall ascertain the percentage which...

Section 141.622 - Partial Business Activity in City; Percentage of Compensation Paid Employees. - Sec. 22. Second, the taxpayer shall ascertain the percentage which...

Section 141.623 - Partial Business Activity in City; Percentage of Gross Revenue. - Sec. 23. Third, the taxpayer shall ascertain the percentage which...

Section 141.624 - Partial Business Activity in City; Business Allocation Percentage. - Sec. 24. Fourth, the taxpayer shall add the percentages determined...

Section 141.625 - Partial Business Activity in City; Substitute Methods. - Sec. 25. An alternative method of accounting shall be used...

Section 141.626 - Capital Gains and Losses; Determination. - Sec. 26. (1) Capital gains and capital losses, other than...

Section 141.627 - Estates or Trusts, Deemed Nonresidents; Definitions. - Sec. 27. An estate or trust is not subject to...

Section 141.628 - Income From Estates and Trusts. - Sec. 28. (1) "Income from estates" means "income" as defined...

Section 141.631 - Exemptions. - Sec. 31. (1) An individual taxpayer in computing his or...

Section 141.632 - Payments and Benefits Not Subject to Tax. - Sec. 32. The following payments and benefits received by any...

Section 141.633 - Deductible Expenses Generally. - Sec. 33. Ordinary, necessary, reasonable and unreimbursed expenses paid or...

Section 141.634 - Deductible Expenses; Alimony, Separate Maintenance Payments and Principal Sums Payable in Installments, Moving Expenses, and Payments to Retirement Plan or Account. - Sec. 34. The following expenses paid or incurred by an...

Section 141.635 - Qualified Taxpayer Within Renaissance Zone; Determination of Deductions Claimed. - Sec. 35. (1) Notwithstanding any other provision of this ordinance...

Section 141.640 - Extension for Filing Annual Return. - Sec. 40. Notwithstanding any other provision of this ordinance, a...

Section 141.641 - Annual Return; Joint Return. - Sec. 41. (1) Every corporation doing business in the city...

Section 141.642 - Returns; Contents. - Sec. 42. The annual return shall set forth: (a) The...

Section 141.643 - Payment of Tax; Refund; Interest; Allocation of Payment; Notice; Nonobligated Spouse; Form; Filing; Release of Liability; Definitions. - Sec. 43. (1) A balance of the tax that is...

Section 141.644 - Federal Income Tax Return; Eliminations. - Sec. 44. Where total income, total deductions, net profits, or...

Section 141.645 - Net Profits; Consolidated Returns. - Sec. 45. For the purpose of determining net profit allocable...

Section 141.646 - Amended Return; Change of Method of Accounting. - Sec. 46. An amended return shall be filed with the...

Section 141.651 - Withholding of Tax by Employer; Voluntary Withholding by Certain Employers; Employer as Trustee; Failure or Refusal to Deduct and Withhold Tax; Liability; Discharge. - Sec. 51. (1) An employer doing business or maintaining an...

Section 141.652 - Tax Withheld; Payments or Persons Excepted. - Sec. 52. Employers shall not withhold any tax from the...

Section 141.653 - Tax Withheld; Payment by Employee or Employer. - Sec. 53. If the tax is not withheld, an employee...

Section 141.654 - Tax Withheld; Exemptions Claimed; Percentage of Work Done at Predominant Place of Employment; Qualified Taxpayer Within Renaissance Zone. - Sec. 54. An employee with compensation subject to tax shall...

Section 141.655 - Tax Withheld; Revised Form; Time for Filing; Qualified Taxpayer Within Renaissance Zone. - Sec. 55. (1) Except as provided in subsection (2), an...

Section 141.656 - Refusal by Employee to Furnish Withholding Certificate; Withholding by Employer; Report. - Sec. 56. If an employee refuses to furnish a withholding...

Section 141.657 - Tax Withheld; Withholding Tables; First Compensation Taxable. - Sec. 57. (1) The city shall provide withholding tables establishing...

Section 141.658 - Tax Withheld; Overwithheld Tax, Refund. - Sec. 58. If an employer withholds more than the apparent...

Section 141.659 - Tax Withheld; Correction of Error, Refund. - Sec. 59. Correction of an over or an under-withholding as...

Section 141.660 - Tax Withheld; Payment by Employer; Return; Electronic Funds Transfer. - Sec. 60. (1) Except as provided in subsection (2), an...

Section 141.661 - Tax Withheld; Employer's Reconciliation of Quarterly Returns; Deficiency; Refund; Information Return; Cessation of Business. - Sec. 61. (1) An employer shall file with the city...

Section 141.662 - Declaration of Estimated Tax; Filing; Form; Time; Exceptions. - Sec. 62. (1) A person who anticipates taxable income from...

Section 141.663 - Declaration of Estimated Tax Not Withheld; Computation; Payment; Installments. - Sec. 63. (1) A taxpayer's annual return for the preceding...

Section 141.664 - Annual Return; Filing; Extension of Time; Failure to File; Penalty. - Sec. 64. (1) The filing of a declaration of estimated...

Section 141.664a - Sale of Business or Stock of Goods or Quitting Business; Liability for Tax; Escrow by Purchaser; Release to Purchaser of Known Tax Liability; Failure to Comply With Escrow Requirements; Liability of Corporation Officers. - Sec. 64a. (1) If a person liable for the tax...

Section 141.665 - Credit for City Income Tax Paid Another City. - Sec. 65. An individual who is a resident of the...

Section 141.666 - Fractional Part of a Cent or Dollar. - Sec. 66. In withholding the tax due under this ordinance,...

Section 141.671 - Rules and Regulations; Adoption; Enforcement; Forms; Collection of Tax. - Sec. 71. (1) The administrator may adopt, amend, and repeal...

Section 141.672 - Special Ruling; Appeal to Income Tax Board of Review. - Sec. 72. A taxpayer or employer desiring a special ruling...

Section 141.673 - Examination of Books and Records; Witnesses; Additional Provisions Relating to Dispute Resolution; Protest to Notice of Intent to Assess Tax. - Sec. 73. (1) If a taxpayer or employer fails or...

Section 141.674 - Information Confidential; Divulgence, Penalty, Discharge From Employment. - Sec. 74. (1) Information gained by the administrator, city treasurer...

Section 141.680 - Waiver of Interest or Penalties During Extension. - Sec. 80. Notwithstanding any other provision of this ordinance, for...

Section 141.681 - Repealed. 1996, Act 478, Eff. Jan. 1, 1997. - Compiler's Notes: The repealed section pertained to examination and investigation.

Section 141.682 - Payment of Tax; Interest; “Adjusted Prime Rate” Defined; Penalty for Delay; Waiver of Penalty for Reasonable Cause. - Sec. 82. (1) All taxes imposed in a taxable year...

Section 141.683 - Additional Tax Assessment; When Interest and Penalty Not Imposed. - Sec. 83. (1) Interest or a penalty shall not be...

Section 141.684 - Due and Unpaid Assessment; Determination; Procedure. - Sec. 84. (1) For tax years before the 1997 tax...

Section 141.685 - Final Assessment; Protest. - Sec. 85. (1) After the hearing as provided in section...

Section 141.686 - Failure to Pay Tax; Demand; Recovery; Prosecution. - Sec. 86. If an employer or taxpayer files a return...

Section 141.686a - Authority to Impose a Lien for Taxes. - Sec. 86a. (1) Notwithstanding section 86, a city that has...

Section 141.686b - Demand for Payment; Warrant; Levy on Property; Refusal or Failure to Surrender Property; Personal Liability; Effect of Levy on Salary or Wages; Service of Warrant-Notice Levy. - Sec. 86b. (1) Notwithstanding section 86, a city that has...

Section 141.686c - Recording Release of a Lien; Conditions for Filing; Release of Levy; Conditions for Service; Reimbursement of Fee; Certificate of Withdrawal; Release of Levy. - Sec. 86c. (1) If a city that has a population...

Section 141.687 - Jeopardy Assessment; Procedure. - Sec. 87. (1) If the administrator or the department believes...

Section 141.688 - Statute of Limitations; Waiver; Payment of Tax. - Sec. 88. (1) Except in case of fraud, failure to...

Section 141.689 - Statute of Limitations; Refund. - Sec. 89. (1) Except as otherwise provided in this ordinance,...

Section 141.691 - Income Tax Board of Review; Appointment of City Residents; Selection of Officers; Adoption, Filing, Inspection, and Copies of Rules of Procedure; Quorum; Conflict of Interests; Record of Transactions and Proceedings; Availability of... - Sec. 91. (1) The governing body of the city shall...

Section 141.692 - Income Tax Board of Review; Notice of Appeal; Transcript; Hearing; Confidential Tax Data; Payment of Deficiency or Refund. - Sec. 92. (1) A taxpayer or employer may file a...

Section 141.693 - Appeal to State Tax Commissioner or Tax Tribunal; Procedure. - Sec. 93. (1) A taxpayer, employer, or other person aggrieved...

Section 141.694 - Appeal to Court of Appeals or Supreme Court; Procedure. - Sec. 94. (1) If a taxpayer, employer, other person, or...

Section 141.695 - Payment to Taxpayer From City General Fund or City Income Tax Trust Fund. - Sec. 95. For tax years before the 1997 tax year...

Section 141.699 - Violations; Misdemeanor; Penalties. - Sec. 99. Each of the following violations of this ordinance...

284-1964-3 - Chapter 3 Alternative Provisions (141.701...141.787)

Section 141.701 - Alternative Provisions; Adoption. - Sec. 1. The governing body of a city may adopt...

Section 141.760 - Tax Withheld; Return; Payment; Electronic Funds Transfer. - Sec. 60. (1) Except as provided in subsection (2), an...

Section 141.761 - Tax Withheld; Reconciliation of Quarterly Returns; Deficiencies; Refunds; Information Returns; Cessation of Business. - Sec. 61. (1) An employer shall file with the city...

Section 141.787 - Jeopardy Assessment; Procedure. - Sec. 87. (1) If the administrator or the department believes...

Act 263 of 1974 - Excise Tax on Business of Providing Accommodations (141.861 - 141.867)

Section 141.861 - Definitions. - Sec. 1. As used in this act: (a) "Accommodations" means...

Section 141.862 - Excise Tax on Persons Engaged in Business of Providing Rooms for Dwelling, Lodging, or Sleeping Purposes to Transient Guests; Exempt Accommodations; Amendment or Repeal of Ordinance; Tax Rate; Compliance With Subsection (1). - Sec. 2. (1) The county board of commissioners of a...

Section 141.863 - Mandatory Provisions of Ordinance. - Sec. 3. A county levying a tax pursuant to an...

Section 141.864 - Discretionary Provisions of Ordinance. - Sec. 4. A county levying a tax under this act...

Section 141.865 - Effective Date of Ordinance. - Sec. 5. An ordinance adopted pursuant to this act shall...

Section 141.866 - Taxes Cumulative. - Sec. 6. The taxes levied under this act shall be...

Section 141.867 - Deposit and Use of Revenues. - Sec. 7. The revenues derived from the taxes imposed pursuant...

Act 395 of 1980 - Community Convention or Tourism Marketing Act (141.871 - 141.880)

Section 141.871 - Short Title. - Sec. 1. This act shall be known and may be...

Section 141.871a - Legislative Findings. - Sec. 1a. (1) The legislature finds all of the following:...

Section 141.872 - Definitions. - Sec. 2. As used in this act: (a) "Assessment" means...

Section 141.873 - Marketing Program and Assessment District; Establishment; Marketing Program Notice; Filing; Contents; Exclusion; Excise or Other Tax; Copies of Notice; List of Owners. - Sec. 3. (1) A bureau that intends to establish a...

Section 141.873a - Marketing Program; Approval or Disapproval; Referendum; Effective Date of Marketing Program and Assessment; Filing and Serving Another Marketing Program Notice. - Sec. 3a. (1) Within 30 days after a marketing program...

Section 141.874 - Marketing Program; Contents. - Sec. 4. A marketing program may include all or any...

Section 141.875 - Transient Facility; Assessment; Computation; Payment; Reimbursement; Agreement to Accept Payment of Assessments; Forwarding Money; Withholding Portion of Assessment for Administrative Costs; Verification and Audit of Owner's Assessm... - Sec. 5. (1) Upon the effective date of an assessment...

Section 141.876 - Assessment Revenues Not State Funds; Deposit and Disbursement; Financial Statements; Audit; Report; Copies; Failure of Bureau to Provide Copies; Penalty. - Sec. 6. (1) The assessment revenues collected pursuant to this...

Section 141.877 - Repealed. 1984, Act 59, Imd. Eff. Apr. 12, 1984. - Compiler's Notes: The repealed section pertained to an advisory committee.

Section 141.877a - Biannual Formal Meeting; Review Marketing Plan. - Sec. 7a. The board at regular intervals, but not less...

Section 141.877b - Master Plan; Annual Meeting; Disapproval. - Sec. 7b. (1) The vice-president of the travel bureau and...

Section 141.878 - Discontinuance of Assessment; Referendum; Proposing New Marketing Program Notice; Failure to Adopt Resolution Discontinuing Assessment; Further Referendum. - Sec. 8. (1) At any time 2 years or more...

Section 141.879 - Building or Combination of Buildings With Less Than 10 Rooms; Agreement to Be Subject to Assessment; Participation in Marketing Program; Duration of Assessment. - Sec. 9. (1) The owner of a building or combination...

Section 141.880 - Existing Assessment District and Marketing Program. - Sec. 10. An assessment district and marketing program under this...

Act 383 of 1980 - Convention and Tourism Marketing Act (141.881 - 141.889)

Section 141.881 - Short Title. - Sec. 1. This act shall be known and may be...

Section 141.881a - Legislative Findings. - Sec. 1a. (1) The legislature finds all of the following:...

Section 141.882 - Definitions. - Sec. 2. As used in this act: (a) "Assessment district"...

Section 141.883 - Marketing Program Notice; Contents; Assessment; Mailing Copy of Notice to Owner of Transient Facility; Referendum. - Sec. 3. (1) A bureau which has its principal place...

Section 141.884 - Marketing Program; Contents. - Sec. 4. A marketing program may include all or any...

Section 141.885 - Assessment; Payment; Statement of Room Charges; Reimbursement From Room Charges; Verification and Audit of Owner's Assessment Payments; State Use Tax Returns; Unpaid Assessments; Interest and Delinquency Charges; Suit to Collect; No... - Sec. 5. (1) Upon the effective date of an assessment,...

Section 141.886 - Assessment Revenues Not State Funds; Deposit and Disbursement; Financial Statements; Audit; Report; Copies. - Sec. 6. (1) The assessment revenues collected pursuant to this...

Section 141.887 - Advisory Committee; Election and Terms of Members; Formal Meetings; Review of Proposed Marketing Program; Approval or Rejection; Recommendations; Board of Directors. - Sec. 7. (1) Upon the effective date of the establishment...

Section 141.887a - Biannual Formal Meeting; Review Marketing Plan. - Sec. 7a. The board at regular intervals, but not less...

Section 141.887b - Master Plan; Annual Meeting; Disapproval. - Sec. 7b. (1) The vice-president of the travel bureau and...

Section 141.888 - Discontinuance of Assessment; Referendum; Proposing New Marketing Program Notice; Failure to Adopt Resolution Discontinuing Assessment; Further Referendum. - Sec. 8. (1) At any time 2 years or more...

Section 141.889 - Effective Date. - Sec. 9. This act shall take effect January 1, 1981....

Act 244 of 1989 - Regional Tourism Marketing Act (141.891 - 141.900)

Section 141.891 - Short Title. - Sec. 1. This act shall be known and may be...

Section 141.891a - Legislative Findings. - Sec. 1a. (1) The legislature finds all of the following:...

Section 141.892 - Definitions. - Sec. 2. As used in this act: (a) "Assessment" means...

Section 141.893 - Tourism Marketing Program Notice; Filing; Contents; Copies; List of Transient Facilities. - Sec. 3. (1) In order to establish a tourism marketing...

Section 141.894 - Tourism Marketing Program; Approval or Disapproval; Written Referendum; Effective Date; Failure of Referendum. - Sec. 4. (1) The director shall approve or disapprove a...

Section 141.895 - Tourism Marketing Program; Scope. - Sec. 5. A tourism marketing program may include 1 or...

Section 141.896 - Assessments Generally. - Sec. 6. (1) Upon the effective date of an assessment...

Section 141.897 - Disposition of Assessment Revenues; Financial Statements; Certified Report; Copies. - Sec. 7. (1) The assessment revenues collected under this act...

Section 141.897a - Board Meeting; Annual Marketing Plan. - Sec. 7a. The board at regular intervals, but not less...

Section 141.897b - Master Plan; Travel Bureau; Disapproval of Annual Marketing Plan. - Sec. 7b. (1) The vice-president of the travel bureau and...

Section 141.898 - Discontinuance of Assessment; Referendum. - Sec. 8. (1) A regional marketing organization shall conduct a...

Section 141.899 - Building or Combination of Buildings; Agreement to Be Subject to Tourism Marketing Program; Assessment. - Sec. 9. (1) An owner of a building or combination...

Section 141.900 - Effect of Assessment or Tax Based on Room Charge. - Sec. 10. A regional marketing organization is not prohibited from...

Act 140 of 1971 - Glenn Steil State Revenue Sharing Act of 1971 (141.901 - 141.921)

Section 141.901 - Short Title. - Sec. 1. This act shall be known and may be...

Section 141.902 - “Intangibles Tax,”“sales Tax,” and “State Income Tax” Defined. - Sec. 2. (1) "Intangibles tax" means the intangibles tax imposed...

Section 141.903 - “Population” and “Rate” Defined. - Sec. 3. (1) "Population" for the purpose of distributing revenues...

Section 141.904 - “Local Property Taxes,”“local Income and Excise Taxes,”“local Taxes,”“overlapping Taxes,” and “Special Assessments” Defined. - Sec. 4. (1) "Local property taxes" means ad valorem property...

Section 141.905 - Definitions. - Sec. 5. (1) "Local tax effort rate" for a city,...

Section 141.906 - Additional Definitions. - Sec. 6. (1) "Local tax burden rate" for a city,...

Section 141.907 - Special Census of Population; Cost; Provisions; Certification and Utilization of Results; Enumeration Date; Share of Revenues Based on Increased Population. - Sec. 7. (1) A city, village, or township may contract...

Section 141.911 - Payments to Counties From State Income Tax Collections; Time and Basis; Payments to Counties Based on Sales Tax Collections. - Sec. 11. (1) For state fiscal years before the 1996-1997...

Section 141.911a - Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999. - Compiler's Notes: The repealed section pertained to bipartisan revenue sharing...

Section 141.912 - Payments to Cities, Villages, and Townships From Sales Tax Collections; Time and Basis. - Sec. 12. (1) For state fiscal years before the 1996-1997...

Section 141.912a - Payments to Cities, Villages, Townships, and Counties; Calculations; Interest; Payment of Proportionate Share of Reimbursements to Eligible Authorities; Disbursement Dates. - Sec. 12a. (1) For state fiscal years before the 1998-1999...

Section 141.913 - Payments to Cities, Villages, and Townships From State Income Tax and Single Business Tax; Payments Based on Sales Tax Collections; Population More Than or Less Than 750,000; Limitations; Distributions; Payment Dates; Annual Appropr... - Sec. 13. (1) This subsection and subsection (2) apply to...

Section 141.913a - Census Delay Adjustment Payments; Eligibility of City, Village, or Township; Calculation; Reservation of Additional Sum; Appropriation; Reduction of Amounts Reserved. - Sec. 13a. (1) Following the official certification and publication of...

Section 141.913b - Payments to Include Interest; Delay in Payments; Gubernatorial Directive; Unavoidable Delay or Set Off; Disbursement by State Treasurer. - Sec. 13b. (1) In addition to the amounts required to...

Section 141.913c - Reduced Rate or Collections From Local Governmental Unit's Property, Income, or Utility Tax; Use of Reduction as Basis. - Sec. 13c. For state fiscal years after the 1998-1999 state...

Section 141.913d - Distribution Periods Less Than 12 Months; Annualization of Amount. - Sec. 13d. The department shall annualize the amount of distributions...

Section 141.914 - Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999. - Compiler's Notes: The repealed section pertained to additional sums for...

Section 141.914a - Supplemental Payments to Cities, Villages, or Townships; Computation; Appropriation. - Sec. 14a. If a special census of a city, village...

Section 141.915 - Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999. - Compiler's Notes: The repealed section pertained to additional sums for...

Section 141.916 - Repealed. 1975, Act 245, Imd. Eff. Sept. 4, 1975. - Compiler's Notes: The repealed section pertained to an appropriation.

Section 141.917 - Disposition of Payments Made to Cities, Villages, Townships, and Counties. - Sec. 17. Unless otherwise assigned, pledged, or required to be...

Section 141.917a - Withholding Amount Equivalent to Delinquent Payments Due on Emergency Municipal Loan; Withholding Payment Under Act; Extent; Plan for Financing Outstanding Obligations Upon Which Municipality Defaulted; Use of Amounts Withheld; Pay... - Sec. 17a. (1) To the extent required by the emergency...

Section 141.918 - Report on Local Taxes, Special Assessments, Overlapping Taxes, and Taxable Value; Report on Levied Millage Rate; Effect of Failure to Report; Prorating and Allocating Overlapping Taxes; Report on Local Revenues; Summary and Analysis... - Sec. 18. (1) Each city, village, or township shall report...

Section 141.919 - Effective Date. - Sec. 19. This act takes effect August 1, 1971. The...

Section 141.920 - Receipts of Cities, Villages, or Townships Maintaining Local Tax Efforts. - Sec. 20. A city, village, or township which maintains its...

Section 141.921 - Withholding Payments Until Submission of Financial Report or Audit; Filing, Evaluation, Certification, and Institution of Financial Plan to Correct Deficit Condition; Noncompliance; Notification of Legislature; “Deficit Condition” D... - Sec. 21. (1) If a city, village, township or county...

Act 243 of 1980 - Emergency Municipal Loan Act (141.931 - 141.942)

Section 141.931 - Definitions. - Sec. 1. As used in this act: (a) "Board" means...

Section 141.932 - Local Emergency Financial Assistance Loan Board; Creation; Membership; Powers and Duties; Approval of Actions; Conducting Business at Public Meeting; Staff Services; Powers of Municipality. - Sec. 2. (1) There is created a local emergency financial...

Section 141.933 - Maximum Amount of Loans in Fiscal Year; Limitations; Conditions; Maintaining Loan Proceeds in Separate Account; Monitoring Expenditures; Loan Proceeds Subject to MCL 45.621 to 45.631; Revenue for Loans; Restructuring Payments; “Coun... - Sec. 3. (1) For state fiscal years ending before October...

Section 141.933a - Proceeds of a Loan; Special Assessment. - Sec. 3a. The proceeds of a loan issued under this...

Section 141.934 - Application for Loan by Municipality; Resolution; Certification of Information and Conditions; Inspection, Copying, or Auditing of Books and Records; Applicability of Subsection (1). - Sec. 4. (1) If the governing body of a municipality...

Section 141.935 - Repealed. 2016, Act 197, Imd. Eff. June 21, 2016. - Compiler's Notes: The repealed section pertained to limitation on board...

Section 141.936 - Annual Rate or Rates of Interest; Fixed Rate; Rate Calculated Upon Formula; Limitation; Payment of Interest and Principal; Delinquency; Repayment at Earlier Date or in Fewer Installments; Prohibited Conditions; Effect of Failure to... - Sec. 6. (1) A loan made under this act shall...

Section 141.936a - State Treasurer Selling or Transferring Loan; Security; Interest Rate; Terms; Notice. - Sec. 6a. (1) The state treasurer may sell or transfer...

Section 141.937 - Duties of Municipality Receiving Loan; Failure to Comply With Subsection (1) and 5-Year Plan; Definitions; Exception. - Sec. 7. (1) A municipality that receives a loan under...

Section 141.938 - Repealed. 2016, Act 197, Imd. Eff. June 21, 2016. - Compiler's Notes: The repealed section pertained to eligibility requirements for...

Section 141.939 - Annual Report; Evaluation of Loan Program; Recommendations. - Sec. 9. The board shall report annually to the governor...

Section 141.940 - Repealed. 1980, Act 324, Imd. Eff. Dec. 15, 1980. - Compiler's Notes: The repealed section pertained to local emergency financial...

Section 141.941 - Short Title. - Sec. 11. This act may be known and may be...

Section 141.942 - Conditional Effective Date. - Sec. 12. This act shall not take effect unless the...

Act 289 of 1977 - Fire Protection Services for State Facilities (141.951 - 141.956)

Section 141.951 - Definitions. - Sec. 1. As used in this act: (a) "Director" means...

Section 141.952 - Payments to Municipalities With State-Owned Facilities; Plan; Report; Date of Valuation; Consultations; Furnishing Local Assessor and State Tax Commission With Copies of Director's Report; Recommendations for Adjustments to Proposed... - Sec. 2. (1) For the fiscal year beginning October 1,...

Section 141.953 - Submission of Data by Municipality; Form; Review of Data; Certification of Amount; Warrant. - Sec. 3. (1) By September 1 of each year, a...

Section 141.954 - Determination of Amount Due Municipality; Conditions Precluding Payment. - Sec. 4. (1) The amount due the municipality shall be...

Section 141.955 - State Facility Not Prohibited From Entering Contract Pursuant to MCL 17.71 Et Seq. - Sec. 5. This act shall not prohibit a state facility...

Section 141.956 - Prorating Amount Appropriated to Each Municipality. - Sec. 6. If the amount appropriated in a fiscal year...

E.R.O. No. 1993-6 - Executive Reorganization Order (141.991 - 141.991)

Section 141.991 - Transfer of Powers and Duties of the State Budget Director Under the State Revenue Sharing Act and the Health and Safety Fund Act From the Department of Management and Budget to the Department of Treasury by a Type III Transfer. - WHEREAS, Article V, Section 2, of the Constitution of the...

Act 80 of 1981 - Fiscal Stabilization Act (141.1001 - 141.1011)

Section 141.1001 - Short Title. - Sec. 1. This act shall be known and may be...

Section 141.1002 - State Administrative Board; Powers and Duties; Actions of Board. - Sec. 2. (1) The state administrative board, referred to in...

Section 141.1003 - Cities or Counties Authorized to Borrow Money and Issue General Obligation Bonds or Obligations to Fund Operating Deficit. - Sec. 3. A city or county that meets the applicable...

Section 141.1004 - Application for Order Approving Bonds or Obligations; Resolution; Determination of Accumulated Operating Deficit; Conditions and Determinations; Statement; Issuance of Order; Determinations and Findings Conclusive; Maximum Amount o... - Sec. 4. (1) Before a city may make application to...

Section 141.1005 - Bonds or Obligations; Amounts Included. - Sec. 5. Subject to the limitation of section 4(8), the...

Section 141.1006 - Bonds or Obligations; Terms and Conditions. - Sec. 6. The bonds or obligations may be serial bonds...

Section 141.1007 - Levy of Property Taxes for Payment of Principal and Interest on Bonds or Obligations. - Sec. 7. A city or county that issues bonds or...

Section 141.1008 - Issuing Bonds or Obligations as Limited Tax Bonds or Obligations; Resolution Without Vote of Electors and Publication of Notice; Submitting Question to Electors; Approval or Disapproval; Prior Actions. - Sec. 8. The bonds or obligations may be issued as...

Section 141.1009 - Bonds or Obligations Issued Before April 11, 1988; Bonds or Obligations Issued After April 11, 1988 and Before January 1, 2010; Powers of Legislative Body; Agreement Providing for Direct Payment of Distributable Aid to Paying Agent... - Sec. 9. (1) All bonds or obligations issued pursuant to...

Section 141.1010 - Action to Enforce Compliance With Act. - Sec. 10. An action brought by the board, a city,...

Section 141.1011 - Conditional Effective Date. - Sec. 11. This act shall not take effect unless House...

Act 227 of 1985 - Shared Credit Rating Act (141.1051 - 141.1078)

Section 141.1051 - Legislative Findings and Declarations. - Sec. 1. The legislature finds and declares the following: (a)...

Section 141.1052 - Short Title. - Sec. 2. This act shall be known and may be...

Section 141.1053 - Definitions. - Sec. 3. As used in this act: (a) "Authority" means...

Section 141.1054 - Michigan Municipal Bond Authority; Created; Powers; Funds. - Sec. 4. The Michigan municipal bond authority is created as...

Section 141.1055 - Board of Trustees; Appointment, Qualifications, and Terms of Members; Duties; Oath; Vacancy; Organization; Rules of Procedure; Conducting Business at Public Meetings; Notice; Quorum; Action of Board; Designation of Representative. - Sec. 5. (1) The authority shall be governed by a...

Section 141.1056 - Chairperson; Employment, Qualifications, Duties, and Compensation of Personnel; Delegation of Powers and Duties; Exercise of Powers, Duties, and Functions; Budgeting, Procurement, and Related Functions; Costs; Report; Annual Audit. - Sec. 6. (1) The state treasurer is the chairperson of...

Section 141.1057 - Powers of Board Generally. - Sec. 7. The board has all of the following powers:...

Section 141.1058 - Purchase of Municipal Obligations by Authority; Bonds or Notes of Authority; Expenses; Preferential Treatment in Rate of Interest; Forgiving or Relinquishing Interest or Principal of Obligation; Purchase of Qualified Bonds of Schoo... - Sec. 8. (1) The authority may lend money to a...

Section 141.1059 - Bonds or Notes of Authority; Purposes; Payment; Security; Authorization; Requirements; Validity of Signature; Sale; Revised Municipal Finance Act Inapplicable; Issuance of Bonds Subject to Agency Financing Reporting Act; Interest R... - Sec. 9. (1) The authority may issue from time to...

Section 141.1060 - Retirement, Funding, or Refunding of Notes. - Sec. 10. The authority may from time to time issue...

Section 141.1061 - Bonds or Notes to Refund Bonds or Notes. - Sec. 11. (1) The authority may provide for the issuance...

Section 141.1062 - Security Transactions; Authorization and Approval. - Sec. 12. (1) The authority may authorize and approve an...

Section 141.1063 - Authority of Member, Executive Director, or Other Personnel as to Notes, Bonds, and Investments. - Sec. 13. Within limitations that are stated in the issuance...

Section 141.1064 - Powers Constituting Covenants by Authority and Contracts With Holders of Bond or Note. - Sec. 14. If provided in a resolution of the authority...

Section 141.1065 - Pledge of Revenues or Other Money; Lien of Pledge; Payment Assigned or Pledged to Authority to Be Held in Trust for Payment of Principal and Interest; Payment Subject to Lien; Nature of Lien; Filing or Recordation Not Required. - Sec. 15. (1) A pledge of revenues or other money...

Section 141.1065a - Repealed. 1990, Act 281, Imd. Eff. Dec. 13, 1990. - Compiler's Notes: The repealed section provided a limitation on outstanding...

Section 141.1066 - Reserve Funds. - Sec. 16. (1) The authority may create and establish 1...

Section 141.1066a - State Water Pollution Control Revolving Fund; Establishment; Compliance; Funding; Assistance to Governmental Unit; Loan Agreement; Determination of Eligible Projects; Maximum Amount of Municipal Obligation; Maximum Interest Rate. - Sec. 16a. The authority shall establish a state water pollution...

Section 141.1066b - State Drinking Water Revolving Fund. - Sec. 16b. The authority shall establish a state drinking water...

Section 141.1066c - School Loan Revolving Fund. - Sec. 16c. The authority shall establish a school loan revolving...

Section 141.1066d - Grant Agreements Entered Under MCL 324.5204a. - Sec. 16d. (1) In addition to any other authority granted...

Section 141.1067 - Default or Noncompliance by Authority. - Sec. 17. (1) If the authority defaults in the payment...

Section 141.1068 - Liability on Bonds or Notes. - Sec. 18. Neither the members of the authority nor any...

Section 141.1069 - Purchasing, Holding, Canceling, or Reselling Bonds or Notes of Authority. - Sec. 19. The authority may purchase bonds or notes of...

Section 141.1070 - State Pledge to and Agreement With Holders of Bonds or Notes. - Sec. 20. This state pledges to and agrees with the...

Section 141.1071 - Investment of Sinking Fund, Money, or Other Fund by Banking Business, Insurance Business, or Fiduciary in Bonds or Notes; Bonds or Notes as Security for Public Deposits. - Sec. 21. Notwithstanding any restriction contained in any other law,...

Section 141.1072 - Property and Income of Authority; Public Property; Public Purpose; Exemptions From Taxes and Special Assessments. - Sec. 22. Property of the authority is public property devoted...

Section 141.1073 - Municipal Obligations Generally. - Sec. 23. (1) A governmental unit may borrow money and...

Section 141.1074 - Agreement by Governmental Unit Upon Sale or Issuance of Municipal Obligations; Additional Powers of Authority. - Sec. 24. (1) Upon the sale and issuance of municipal...

Section 141.1075 - Construction of Act. - Sec. 25. (1) This act shall be construed liberally to...

Section 141.1076 - Severability. - Sec. 26. If a section, subsection, subdivision, clause, or provision...

Section 141.1077 - Repealed. 2000, Act 416, Imd. Eff. Jan. 8, 2001. - Compiler's Notes: The repealed section pertained to the issuance of...

Section 141.1078 - Repealed. 1996, Act 241, Imd. Eff. June 10, 1996. - Compiler's Notes: The repealed section pertained to contracts to invest...

Act 100 of 1990 - City Utility Users Tax Act (141.1151 - 141.1177)

100-1990-1 - Chapter 1 City Utility Users Tax (141.1151...141.1158b)

Section 141.1151 - Short Title. - Sec. 1. This act shall be known and may be...

Section 141.1152 - Uniform City Utility Users Tax Ordinance; Contract With Lighting Authority; Adoption; Rescission; Amendment; Notice; Report; Placement of Revenue in Police Department Budget; Payment to Lighting Authority; "Police Officer" and "Lig... - Sec. 2. (1) The governing body of a city having...

Section 141.1153 - Uniform Rules Governing Appeal. - Sec. 3. The state commissioner of revenue shall publish uniform...

Section 141.1154 - Compliance With Order; Grievance; Appeal; Recovery; Payment. - Sec. 4. (1) The parties, within 30 days after receipt...

Section 141.1155 - Applicability; Exemption; Qualified Start-Up Business. - Sec. 5. (1) The uniform city utility users tax ordinance...

Section 141.1156 - Ordinance Set Forth in Chapter 2. - Sec. 6. The uniform city utility users tax ordinance is...

Section 141.1157 - Retroactive Application. - Sec. 7. This act shall be applied retroactively beginning July...

Section 141.1158 - Legislative Intent. - Sec. 8. This act is intended to eliminate the confusion...

Section 141.1158a - Contract With Lighting Authority. - Sec. 8a. Notwithstanding any ordinance of a city levying a...

Section 141.1158b - Amount Held in Trust. - Sec. 8b. Notwithstanding any ordinance of a city levying the...

100-1990-2 - Chapter 2 Uniform City Utility Users Tax Ordinance (141.1161...141.1177)

Section 141.1161 - Short Title. - Sec. 1. This ordinance shall be known and may be...

Section 141.1162 - Definitions. - Sec. 2. For the purposes of this ordinance: (1) The...

Section 141.1163 - Imposition of City Utility Users Tax; Rate; Measurement. - Sec. 3. Subject to the exclusions, adjustments, and exemptions herein...

Section 141.1164 - Billing; Tax as Debt; Delinquency; Remittance; Filing Annual Return. - Sec. 4. (1) The taxes imposed under this ordinance shall...

Section 141.1165 - Rules Relating to Administration and Enforcement; Adoption, Amendment, and Repeal; Collection and Disposition of Taxes and Payments; Special Ruling; Examination of Books, Papers, and Records. - Sec. 5. (1) The administrator may adopt, amend and repeal...

Section 141.1166 - Confidentiality; Violation; Penalties. - Sec. 6. (1) Information gained by the administrator, or any...

Section 141.1167 - Examinations and Investigation; Furnishing Means, Facilities, and Opportunity; Ordering Personal Appearance for Examination; Refuse to Submit to Examination or Investigation; Violation; Penalties. - Sec. 7. (1) A person shall furnish, within 10 days...

Section 141.1168 - Delinquent Tax Amounts; Interest and Penalties. - Sec. 8. (1) All delinquent tax amounts shall be subject...

Section 141.1169 - Failure to Remit Tax Moneys Received From Users; Issuance and Service of Proposed Assessment; Proof of Mailing; Written Protest. - Sec. 9. (1) If the administrator determines that a user...

Section 141.1170 - Hearing; Final Assessment; Proof of Mailing; Effect of Not Filing Protest. - Sec. 10. (1) After the hearing the administrator shall issue...

Section 141.1171 - Refusal to Pay Tax Due; Obligation to Rebill; Issuance of Proposed or Final Assessment; Demand for Payment; Recovery in Court; Prosecution. - Sec. 11. If the public utility or resale customer determines...

Section 141.1172 - Additional Assessment. - Sec. 12. Except in case of fraud, failure to file...

Section 141.1173 - Claim for Refund; Time; Denial; Appeal; Payment of Tax Deficiency. - Sec. 13. (1) Except as otherwise provided in this ordinance,...

Section 141.1174 - Person Aggrieved by Rule, Denial of Claim, or Special Ruling; Appeal; Final Order; Payment; Refund. - Sec. 14. Any person aggrieved by a rule adopted by...

Section 141.1175 - Grievance; Judicial Determination. - Sec. 15. If a taxpayer, public utility, resale customer, person,...

Section 141.1176 - Payment of Recovery From General Fund. - Sec. 16. If a person is found entitled by a...

Section 141.1177 - Violations; Penalties. - Sec. 17. Each of the following violations of this ordinance...

Act 182 of 1990 - County Redistribution of Federal Payments (141.1301 - 141.1304)

Section 141.1301 - Definitions. - Sec. 1. As used in this act: (a) "County payment...

Section 141.1302 - Redistribution of Federal Payments; Purposes; Ratio; Apportionment of Money Among Local School Districts and Townships. - Sec. 2. A county that receives a payment under section...

Section 141.1303 - Expenditure of Money Received Under County Payment Act; Distribution; Notification; Election to Receive Full Payment or 25% Payment Amount; Redistribution; Duties of County Treasurer; Refusal to Accept Payment. - Sec. 3. (1) All money received under the county payment...

Section 141.1304 - Repeal of MCL 388.831 to 388.833. - Sec. 4. Act No. 37 of the Public Acts of...

Act 25 of 2007 - Convention and Tourism Promotion Act (141.1321 - 141.1328)

Section 141.1321 - Short Title. - Sec. 1. This act shall be known and may be...

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Michigan Compiled Laws Chapter 141 - Municipal Financing

Michigan Compiled Laws
Chapter 141 - Municipal Financing