March 18, 2004, Introduced by Senators JOHNSON and EMERSON and referred to the Committee on Appropriations.
A bill to amend 1994 PA 451, entitled
"Natural resources and environmental protection act,"
by amending sections 2152, 2153, and 2154 (MCL 324.2152,
324.2153, and 324.2154), as added by 1995 PA 60.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 2152. For the purpose of this subpart, the department
2 shall furnish the state tax commission with a list of all real
3 property owned by the state and controlled by the department that
4 was or is acquired on or after January 1, 1933 December 31,
5 2003 by purchase from the owner or owners of the real property,
6 and the Mason game
farm, showing all descriptions.
7 Sec. 2153. (1)
The valuation of lands described in section
8 2152, for the purposes
of this subpart, shall be fixed by the
9 state tax commission
on or For purposes of this
subpart, the
10 state tax commission shall determine the valuation of real
1 property described in section 2152 before February 1 of each
2 year. , and
the state tax commission shall, on or before
3 (2) Not later than February 15 of each year, the state tax
4 commission shall make a report to the assessing districts of
5 the this state in which the lands are real
property is
6 located, giving a
description of the land real property in the
7 assessing district held
by the state with and the valuation as
8 fixed by the state tax
commission. The
9 (3) Except as otherwise provided in subsection (7), the
10 state tax commission
shall furnish a value valuation to the
11 assessing officers that shall be at the same value as other real
12 property is assessed in the assessment district. In fixing the
13 valuation, the state tax commission shall not include
14 improvements made to or
placed upon such lands that real
15 property.
16 (4) Upon
receipt of the report by valuation under
17 subsection (3), the
assessing officer , he or she shall enter
18 upon the assessment rolls of each municipality or assessing
19 district the respective
descriptions of the lands with real
20 property and the fixed value
valuation and, except as otherwise
21 provided in subsection (5), shall assess such lands that real
22 property for the purposes of this subpart at the same rate as
23 other real property in
the assessing district. , except that
24 adjustment to
25 (5) Except as otherwise provided in subsection (7), the
26 assessing officer may adjust
the value certified valuation
27 determined by the state
tax commission may be made by the
1 assessing officer to reflect any general adjustment of assessed
2 valuation from the prior year that is not included in the state
3 tax commission computation
valuation. If an adjustment to the
4 value certified by the state tax commission is made, the
5 assessing officer shall certify all of the following to the
6 department, not later than the first Wednesday after the first
7 Monday in March: ,
the
8 (a) The amount and percentage of any general adjustment of
9 assessed valuation.
and the
10 (b) The amount and percentage of any change in the
11 assessment roll. ;
the
12 (c) The relation of the total valuation to that reported by
13 the state tax commission.
; and the
14 (d) The adjusted total of conservation land.
15 (6) The following shall not be included in an adjustment
16 under subsection (5):
17 (a)
Assessments for special improvements. shall not be
18 included.
19 (b) Any millage in excess of the millage rate levied in
20 2003.
21 (c) The tax levied under the state education tax act, 1993
22 PA 331, MCL 211.901 to 211.906.
23 (7) For property valuations established in 2003, the 2003
24 valuation shall be the value of the property in 2003 and each
25 year after 2003. For each year after 2003, the initial property
26 valuation determined under this section shall be the valuation
27 for all subsequent years.
1 Sec. 2154. (1) The
treasurer or other officer charged
2 with the collection of taxes for an assessing district shall
3 forward a statement of the assessment to the Lansing office of
4 the department, which shall review the statement and, if the
5 total amount of the assessment
assessments payable to any
6 jurisdiction is more than $500.00 and has been determined
7 according to this subpart, authorize the state treasurer to pay
8 the amount of the assessment by warrant on the state treasury
9 pursuant to the allocation in the Glenn Steil state revenue
10 sharing act of 1971, 1971 PA 140, MCL 141.901 to 141.921.
11 (2) If the amount
of the assessment is not paid within the
12 time provided for the
payment of property taxes pursuant to the
13 general property tax
act, Act No. 206 of the Public Acts of 1893,
14 being sections 211.1
to 211.157 of the Michigan Compiled Laws,
15 interest and penalties
may be imposed by the local property tax
16 collecting unit in the
same manner provided for delinquent
17 property taxes in Act
No. 206 of the Public Acts of 1893.
18 However, interest and
penalties shall not be imposed for a tax
19 that is collected in
the summer for the first time by a local
20 property tax
collecting unit.