SENATE BILL No. 1105

 

 

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.