January 27, 2005, Introduced by Rep. Stewart and referred to the Committee on Commerce.
A bill to amend 1974 PA 198, entitled
"An act to provide for the establishment of plant rehabilitation
districts and industrial development districts in local
governmental units; to provide for the exemption from certain
taxes; to levy and collect a specific tax upon the owners of
certain facilities; to impose and provide for the disposition of an
administrative fee; to provide for the disposition of the tax; to
provide for the obtaining and transferring of an exemption
certificate and to prescribe the contents of those certificates; to
prescribe the powers and duties of the state tax commission and
certain officers of local governmental units; and to provide
penalties,"
by amending section 7 (MCL 207.557), as amended by 1996 PA 513.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 7. (1) Within 60 days after receipt of an approved
application or an appeal of a disapproved application that was
submitted to the commission before October 31 of that year, the
commission shall determine whether the facility is a speculative
building or designed and acquired primarily for the purpose of
restoration or replacement of obsolete industrial property or the
construction of new industrial property, and whether the facility
otherwise complies with section 9 and with the other provisions of
this act. If the commission so finds, it shall issue an industrial
facilities exemption certificate. Before issuing a certificate the
commission shall notify the state treasurer of the application and
shall
obtain the written concurrence of the department of consumer
and
industry services labor and economic growth that the
application complies with the requirements in section 9. Except as
otherwise provided in section 7a, the effective date of the
certificate for a replacement facility or new facility is the
immediately succeeding December 31 following the date the
certificate is issued. For a speculative building or a portion of a
speculative building, except as otherwise provided in section 7a,
the effective date of the certificate is the immediately succeeding
December 31 following the date the speculative building, or the
portion of a speculative building, is used as a manufacturing
facility.
(2) The commission shall send an industrial facilities
exemption certificate, when issued, by certified mail to the
applicant, and a certified copy by certified mail to the assessor
of the assessing unit in which the facility is located or to be
located, and that copy shall be filed in his or her office. Notice
of the commission's refusal to issue a certificate shall be sent by
certified mail to the same persons.
(3) Notwithstanding any other provision of this act, if on
December 29, 1986 a local governmental unit passed a resolution
approving an exemption certificate for 10 years for real and
personal property but the commission did not receive the
application until 1992 and the application was not made complete
until 1995, then the commission shall issue, for that property, an
industrial facilities exemption certificate that begins December
30, 1987 and ends December 30, 1997.
(4) Notwithstanding any other provision of this act, if
pursuant to section 16a a local governmental unit passed a
resolution approving an industrial facilities exemption certificate
for a new facility on October 14, 2003 for a certificate that
expired in December 2002, the commission shall issue for that
property an industrial facilities exemption certificate that begins
on December 30, 2002 and ends December 30, 2009.