Michigan Compiled Laws
Act 198 of 1974 - Plant Rehabilitation and Industrial Development Districts (207.551 - 207.572)
Section 207.562 - Failure to Pay Tax Applicable to Personal Property; Seizure and Sale of Personal Property; Civil Action; Jeopardy Assessment; Disbursement.

Sec. 12.
(1) If the industrial facility tax applicable to personal property is not paid within the time permitted by law for payment without penalty of taxes imposed under Act No. 206 of the Public Acts of 1893, as amended, the officer to whom the industrial facility tax is first payable may in his own name or in the name of the city, village, township, or county of which he is an officer, seize and sell personal property within this state of the owner who has so neglected or refused to pay the industrial facility tax applicable to personal property, to an amount sufficient to pay the tax, the expenses of sale, and interest on the tax at the rate of 9% per annum from the date the tax was first payable; or the officer may in his own name or in the name of the city, village, township, or county of which he is an officer, institute a civil action against the owner in the circuit court of the county in which the facility is located or in the circuit court of the county in which the owner resides or has his or its principal place of business, and in that civil action recover the amount of the tax and interest thereon at the rate of 9% per annum from the date the tax was first payable.
(2) The officer may proceed to make a jeopardy assessment, in the manner and under the circumstances provided by Act No. 55 of the Public Acts of 1956, being sections 211.691 to 211.698 of the Michigan Compiled Laws, as an additional means of collecting the amount of the tax under those circumstances.
(3) The officer may pursue 1 or more of the remedies provided in this section until such time as he has received the amount of the tax and interest thereon and costs allowed by this act or by law governing the proceedings of civil actions in the circuit courts. The amount of the tax and interest thereon shall be disbursed by the officer in the same manner as the industrial facility tax is disbursed when first payable.
History: 1974, Act 198, Imd. Eff. July 9, 1974 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.