HOUSE BILL No. 4506


     March 13, 1997, Introduced by Reps. Kukuk, Gustafson, Rocca, Kaza, Lowe, Sikkema, Cassis, Richner, Green, Bodem, Dobb, London, Gernaat, Raczkowski, Oxender, Jaye and Perricone and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   (MCL 211.1 to 211.157) by adding section 44c.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         SEC. 44C.  AN AD VALOREM SPECIAL ASSESSMENT LEVIED ON PROP-

 2    ERTY AFTER DECEMBER 31, 1996 SHALL BE LEVIED ON THE PROPERTY'S

 3    TAXABLE VALUE AS DETERMINED UNDER SECTION 27A.  IF THE LEVY OF AN

 4    AD VALOREM SPECIAL ASSESSMENT ON THE TAXABLE VALUE OF THE PROP-

 5    ERTY ASSESSED IS FOUND TO BE INVALID BY A COURT OF COMPETENT

 6    JURISDICTION, THE LEVY OF THE AD VALOREM SPECIAL ASSESSMENT MAY

 7    BE LEVIED ON THE PROPERTY'S STATE EQUALIZED VALUATION.










   01883'97 c          Final page.                          FDD