MCL - Act 438 of 1976
AN ACT to provide for the development of commercial housing; to provide for exemption from certain taxes; to provide for the obtaining and transfer of commercial housing exemption certificates and to prescribe the contents of the certificates; to levy and collect a specific tax upon the owners of certain facilities; to provide for the disposition of the tax; to prescribe the powers and duties of the state tax commission and certain officers of local governmental units; and to provide penalties.
History: 1976, Act 438, Imd. Eff. Jan. 13, 1977
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Am. 1980, Act 42, Imd. Eff. Mar. 17, 1980
| Document | Type | Description |
|---|---|---|
| Section 207.601 | Section | Definitions. |
| Section 207.602 | Section | Approval of certificate; condition. |
| Section 207.603 | Section | Application for certificate; filing; form; contents; notice; hearing. |
| Section 207.604 | Section | Application for certificate; approval or disapproval. |
| Section 207.605 | Section | Certificate; determination prior to issuance; concurrence of department of commerce; effective date; mailing; filing; notice. |
| Section 207.606 | Section | Exemptions from ad valorem real and personal property taxes; determination, collection, assessment, and disbursement of commercial housing facilities tax; lien; waiver. |
| Section 207.607 | Section | Resolution approving application for certificate; finding; determination; statement; requirements. |
| Section 207.608 | Section | Assessor; determining value of new facility. |
| Section 207.609 | Section | Revocation of certificate; request; notice; hearing; order. |
| Section 207.610 | Section | Duration of certificate; date of issuance of certificate of occupancy. |
| Section 207.611 | Section | Assessor; determining assessment of real and personal property; information; notice. |
| Section 207.612 | Section | Rules. |
| Section 207.613 | Section | Form and contents of certificate. |
| Section 207.614 | Section | Appeal. |
| Section 207.615 | Section | Transfer and assignment of certificate; approval; notice; hearing. |