Sec. 21d.
(1) If a facility was certified as a qualified business on December 31, 2012, 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 specific tax levied under this act and shall remain exempt from ad valorem property taxes as provided in this act 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 9m of the general property tax act, 1893 PA 206, MCL 211.9m.
History: Add. 2012, Act 400, Eff. Mar. 28, 2013 Compiler's Notes: Enacting section 1 of Act 400 of 2012 provides:"Enacting section 1. Section 21d of the enterprise zone act, 1985 PA 224, MCL 125.2121d, as added by this amendatory act, is repealed if House Bill No. 6026 of the 96th Legislature is not approved by a majority of the qualified electors of this state voting on the question at an election to be held on the August regular election date in 2014."Compiler's Notes: HB 6026, referred to in enacting section 1, became 2012 PA 408. The act did not appear on the August 5, 2014 primary ballot.
Structure Michigan Compiled Laws
Chapter 125 - Planning, Housing, and Zoning
Act 224 of 1985 - Enterprise Zone Act (125.2101 - 125.2123)
Section 125.2101 - Short Title.
Section 125.2102 - Legislative Findings.
Section 125.2103 - Definitions.
Section 125.2105 - Powers of Authority Vested in Members; Quorum; Action by Authority; Meetings.
Section 125.2106 - Powers and Duties of Authority Generally.
Section 125.2108 - Qualifying Local Governmental Units.
Section 125.2110 - Duties of Citizens' Council.
Section 125.2112 - Application to Have Area Approved as Enterprise Zone; Filing; Form; Contents.
Section 125.2114 - Application for Certification as Qualified Business; Procedure.
Section 125.2115 - Condition to Certification as Qualified Business.
Section 125.2116 - Effect of Transferring Employment From 1 or More Local Governmental Units.
Section 125.2117 - Allegations of Noncompliance; Procedure.
Section 125.2118 - Eligibility for Exemption, Credit, or Deduction.
Section 125.2119 - Duration of Exemption or Credit.
Section 125.2120 - Exemption From Ad Valorem Real and Personal Property Taxes.
Section 125.2120b - Additional Exemption From Ad Valorem Real and Personal Property Taxes.
Section 125.2121a - Use of Disbursement Pursuant to MCL 125.2121 (4)(a) and (B).