Sec. 131.
(1) Special assessments and property taxes shall be assessed against the individual condominium units identified as units of the condominium subdivision plan and not on the total property of the project or any other part of the project, except for the year in which the condominium project was established subsequent to the tax day. Taxes and special assessments which become a lien against the property in that year subsequent to the establishment of the condominium project shall be expenses of administration of the project and paid by the co-owners as provided in section 69. The taxes and special assessments shall not be divided or apportioned on the tax roll any provision of any law to the contrary notwithstanding.
(2) Special assessments and property taxes in any year in which the property existed as an established condominium project on the tax day shall be assessed against the individual condominium unit, notwithstanding any subsequent vacation of the condominium project. Condominium units shall be described for such purposes by reference to the condominium unit number of the condominium subdivision plan and the caption of the plan together with the liber and page of the county records in which the approved master deed is recorded. Assessments for subsequent real property improvements to a specific condominium unit shall be assessed to that condominium unit description only. For property tax and special assessment purposes, each condominium unit shall be treated as a separate single unit of real property and shall not be combined with any other unit or units and no assessment of any fraction of any unit or combination of any unit with other units or fractions of any unit shall be made, nor shall any division or split of the assessment or taxes of any single condominium unit be made notwithstanding separate or common ownership of the unit.
(3) A restricted unit as defined in section 104b shall be exempt from any increase in ad valorem taxes on real property attributable to an increase in the true cash value of the restricted unit that is due to the conversion condominium project in which the restricted unit is located. For purposes of applying this exemption, the total assessment of a restricted unit shall not exceed the total assessment for the tax year preceding the tax year in which the master deed for the property constituting the conversion condominium project was recorded, multiplied by the percentage of value of the restricted unit. The exemption provided in this subsection shall terminate for the tax year following the termination of tenancy in the restricted unit.
History: 1978, Act 59, Eff. July 1, 1978 ;-- Am. 1980, Act 283, Imd. Eff. Oct. 10, 1980
Structure Michigan Compiled Laws
Act 59 of 1978 - Condominium Act (559.101 - 559.276)
Section 559.101 - Short Title.
Section 559.102 - Meanings of Words and Phrases.
Section 559.103 - Definitions; a to C.
Section 559.104 - Definitions; C.
Section 559.105 - Definitions; C.
Section 559.106 - Definitions; C to G.
Section 559.107 - Definitions; L to M.
Section 559.108 - “Master Deed” Defined.
Section 559.109 - Definitions; P.
Section 559.110 - Definitions; R to T.
Section 559.115 - Construction or Interpretation of Act.
Section 559.131 - Condominium Project Containing Convertible Area; Contents of Master Deed.
Section 559.132 - Expandable Condominium Project; Contents of Master Deed.
Section 559.133 - Contractable Condominium Project; Contents of Master Deed.
Section 559.135 - Easements; Creation; Description; Contents.
Section 559.140 - Easement for Encroachment.
Section 559.144 - Transferable Easement as to Common Elements for Purpose of Making Improvements.
Section 559.146 - Restrictions and Covenants.
Section 559.147 - Improvements or Alterations by Co-Owners.
Section 559.148 - Relocation of Boundaries Between Adjoining Condominium Units.
Section 559.149 - Subdivision of Condominium Units.
Section 559.150 - Termination of Condominium Project or Amendment of Master Deed by Developer.
Section 559.153 - Bylaws Governing Administration of Condominium Project; Amendments; Recording.
Section 559.155 - Voiding Service Contract and Management Contract.
Section 559.156 - Bylaws; Permissible Provisions.
Section 559.156a - Displaying United States Flag on Condominium Unit; Applicability of Section.
Section 559.158 - Acquisition of Title by Foreclosure of First Mortgage; Liability for Assessments.
Section 559.159 - Submission of Property With Mortgage of Record.
Section 559.160 - Action on Behalf of and Against Co-Owners.
Section 559.161 - Condominium Unit as Sole Property.
Section 559.162 - Ownership of Condominium Unit.
Section 559.163 - Rights of Co-Owner.
Section 559.165 - Compliance With Master Deed, Bylaws, Rules, and Regulations.
Section 559.168 - Availability of Condominium Documents.
Section 559.169 - Assessment of Common Expenses; Contribution of Co-Owner.
Section 559.170 - Repealed. 1982, Act 538, Imd. Eff. Jan. 17, 1983.
Section 559.171 - Notice of Proposed Action.
Section 559.172b - Air Space Over Fee.
Section 559.181 - Service of Process.
Section 559.181a - Promotional Material; Labeling Structure or Improvement “Need Not Be built.”
Section 559.182 - Repealed. 1982, Act 538, Imd. Eff. Jan. 17, 1983.
Section 559.185 - Liquidated Damages in Case of Default; Actual Damages; Receipt of Escrowed Funds.
Section 559.186, 559.187 - Repealed. 1982, Act 538, Imd. Eff. Jan. 17, 1983.
Section 559.189 - Repealed. 1982, Act 538, Imd. Eff. Jan. 17, 1983.
Section 559.190a - Voting Procedures.
Section 559.192, 559.193 - Repealed. 1982, Act 538, Imd. Eff. Jan. 17, 1983.
Section 559.194 - Title Insurance Policy.
Section 559.201-559.203 - Repealed. 1982, Act 538, Imd. Eff. Jan. 17, 1983.
Section 559.203a - Repealed. 1983, Act 113, Imd. Eff. July 12, 1983.
Section 559.204 - Conversion Condominium Project; Notice; Termination of Tenancy.
Section 559.204c - Repealed. 1985, Act 183, Imd. Eff. Dec. 18, 1985.
Section 559.204e - Legislative Intent; Examination of Relevant Information; Recommendation.
Section 559.205 - Reserve Fund.
Section 559.206 - Default by Co-Owner; Relief.
Section 559.208 - Assessment Lien; Priority; Foreclosure; Bid; Actions; Receiver.
Section 559.209 - Liability for Torts.
Section 559.210 - Repealed. 1982, Act 538, Imd. Eff. Jan. 17, 1983.
Section 559.214 - Homestead Exemption.
Section 559.222 - Mobile Home Condominium Project; Disclosure.
Section 559.222b - Extended Lease Arrangement.
Section 559.223 - Mobile Home Condominium Project; Leasing Agreements.
Section 559.225, 559.226 - Repealed. 1982, Act 538, Imd. Eff. Jan. 17, 1983.
Section 559.227 - Compliance by Developer of Mobile Home Condominium; Prohibited Requirements.
Section 559.231 - Special Assessments and Property Taxes.
Section 559.232 - Construction Lien; Limitations.
Section 559.233 - Eminent Domain.
Section 559.234 - Recreational Facilities and Other Amenities; Compliance.
Section 559.235 - Successor Developer.
Section 559.236 - Repealed. 1982, Act 538, Imd. Eff. Jan. 17, 1983.
Section 559.237 - Obligations of Developer Not Affected by Transfer of Interest.
Section 559.238 - Repealed. 1982, Act 538, Imd. Eff. Jan. 17, 1983.
Section 559.239 - Complaint for Nonpayment of Assessments; Answer; Set Off.
Section 559.240 - Reproduction of Document; Certified Reproduction or Certification as Evidence.
Section 559.241 - Law, Ordinance, or Regulation of Local Unit of Government; Limitations.
Section 559.242 - Promulgation of Rules, Forms, and Orders; Definition of Terms.
Section 559.245 - Complaint Copy to Developer; Notice of Available Remedies.
Section 559.250 - Discretionary Powers of Administrator; Exercise.
Section 559.256 - Prohibited Representations.
Section 559.260 - Repealed. 1982, Act 538, Imd. Eff. Jan. 17, 1983.
Section 559.271 - Repeal of MCL 559.1 to 559.31.
Section 559.272 - Effective Date; Requirements for Disclosure Statement.
Section 559.273 - Applicability of Amendatory Act; Applicability of Certain Subsections.
Section 559.274 - Repealed. 2002, Act 283, Imd. Eff. May 9, 2002.