Michigan Compiled Laws
Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)
Section 207.560 - Annual Determination of Value of Facility.

Sec. 10.
(1) The assessor of each city or township in which there is a speculative building, new facility, or replacement facility with respect to which 1 or more industrial facilities exemption certificates have been issued and are in force shall determine annually as of December 31 the value and taxable value of each facility separately, both for real and personal property, having the benefit of a certificate.
(2) The assessor, upon receipt of notice of the filing of an application for the issuance of a certificate, shall determine and furnish to the local legislative body and the commission the value of the property to which the application pertains and other information as may be necessary to permit the local legislative body and the commission to make the determinations required by section 9(1).
History: 1974, Act 198, Imd. Eff. July 9, 1974 ;-- Am. 1975, Act 302, Imd. Eff. Dec. 19, 1975 ;-- Am. 1982, Act 417, Imd. Eff. Dec. 28, 1982 ;-- Am. 1996, Act 1, Imd. Eff. Jan. 30, 1996 Popular Name: Act 198

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 207 - Taxation

Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)

Section 207.551 - Meanings of Certain Words and Phrases.

Section 207.552 - Definitions.

Section 207.553 - Additional Definitions.

Section 207.554 - Plant Rehabilitation District or Industrial Development District; Establishment; Number of Parcels; Filing; Notice; Hearing; Finding and Determination; District Established by Township; Industrial Property as Part of Industrial Deve...

Section 207.555 - Application for Industrial Exemption Certificate; Filing; Contents; Notice to Assessing and Taxing Units; Hearing; Application Fee.

Section 207.556 - Application for Industrial Facilities Exemption Certificate; Approval or Disapproval; Appeal; Exception From Eligible Manufacturing Personal Property.

Section 207.557 - Determination by Commission; Issuance of Industrial Facilities Exemption Certificate; Notice of Application; Concurrence; Effective Date of Certificate; Mailing and Filing of Certificate; Notice of Refusal to Issue Certificate; Reso...

Section 207.557a - Cost of Facility Exceeding Certain Amount of State Equalized Value.

Section 207.558 - Exemption of Facility and Certain Persons From Ad Valorem Taxes.

Section 207.559 - Finding and Determination in Resolution Approving Application for Certificate; Valuation Requiring Separate Finding and Statement; Compliance With Certain Requirements as Condition to Approval of Application and Granting of Certific...

Section 207.560 - Annual Determination of Value of Facility.

Section 207.561 - Industrial Facility Tax; Payment; Disbursements; Allocation; Receipt or Retention of Tax Payment by Local or Intermediate School District; Disposition of Amount Disbursed to Local School District; Facility Located in Renaissance Zon...

Section 207.561a - Facility Subject to Industrial Facilities Exemption Certificate; Exemption for Eligible Manufacturing Personal Property; Extension; Filing Combined Document; "Eligible Manufacturing Personal Property" and "Eligible Personal Propert...

Section 207.562 - Failure to Pay Tax Applicable to Personal Property; Seizure and Sale of Personal Property; Civil Action; Jeopardy Assessment; Disbursement.

Section 207.563 - Tax Applicable to Real Property as Lien; Automatic Termination of Exemption Certificate; Affidavit.

Section 207.564 - Industrial Facility Tax; Amount of Tax; Determination; "Industrial Personal Property" Defined; Termination or Revocation; Reduction.

Section 207.564a - Reduction of Mills Used to Calculate Tax Under MCL 207.564(3); Exception.

Section 207.564b - Repealed. 1994, Act 266, Imd. Eff. July 6, 1994.

Section 207.565 - Revocation of Exemption Certificate; Request; Grounds; Notice; Hearing; Order; Effective Date; Revocation of Certificate Issued for Speculative Building; Reinstatement of Certificate.

Section 207.566 - Duration of Industrial Facilities Exemption Certificate; Date of Issuance of Certificate of Occupancy.

Section 207.566a - Industrial Facilities Exemption Certificate; Provisions.

Section 207.567 - Assessment of Real and Personal Property Comprising Facility; Notice of Determination.

Section 207.568 - Rules.

Section 207.569 - Form and Contents of Exemption Certificate.

Section 207.570 - Appeal.

Section 207.571 - Transfer and Assignment of Industrial Facilities Exemption Certificate.

Section 207.572 - Industrial Facilities Exemption Certificate; Requirements for Approval and Issuance; Application for Industrial Facilities Exemption Certificate for Eligible Next Michigan Business; Written Agreement Required; Remedy Provision.