Bill Text: MI HB6007 | 2011-2012 | 96th Legislature | Introduced
Bill Title: Property tax; exemptions; property taxes; exempt certain mineral producing property. Amends secs. 24, 25, 27, 34c & 53 of 1893 PA 206 (MCL 211.24 et seq.); adds secs. 7oo, 7pp & 7qq & repeals secs. 6a & 6b of 1893 PA 206 (MCL 211.6a & 211.6b). TIE BAR WITH: HB 6008'12
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2012-12-27 - Assigned Pa 409'12 With Immediate Effect [HB6007 Detail]
Download: Michigan-2011-HB6007-Introduced.html
HOUSE BILL No. 6007
November 8, 2012, Introduced by Rep. Huuki and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending sections 24, 25, 27, 34c, and 53 (MCL 211.24, 211.25,
211.27, 211.34c, and 211.53), section 24 as amended by 2002 PA 620,
section 27 as amended by 2010 PA 340, section 34c as amended by
2011 PA 320, and section 53 as amended by 1983 PA 24, and by adding
sections 7oo, 7pp, and 7qq; and to repeal acts and parts of acts.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 7oo. Low grade iron ore and low grade iron ore mining
property subject to taxation under 1951 PA 77, MCL 211.621 to
211.626, or iron ore or ore property subject to taxation under 1963
PA 68, 207.271 to 207.279, are exempt from the collection of taxes
under this act.
Sec. 7pp. Beginning December 31, 2012, any mineral located at
an open mine is exempt from the collection of taxes under this act.
The exemption under this section does not apply to the surface
property, rights in the surface property, surface improvements, or
personal property at that open mine. As used in this section,
"mineral" and "open mine" mean those terms as defined in the
nonferrous metallic minerals extraction severance tax act.
Sec. 7qq. Any mineral-producing property subject to the
mineral severance tax under the nonferrous metallic minerals
extraction severance tax act is exempt from the collection of taxes
under this act. As used in this section, "mineral-producing
property" and "mineral severance tax" mean those terms as defined
in the nonferrous metallic minerals extraction severance tax act.
Sec. 24. (1) On or before the first Monday in
March in each
year, the assessor shall make and complete an assessment roll, upon
which he or she shall set down all of the following:
(a) The name and address of every person liable to be taxed in
the local tax collecting unit with a full description of all the
real property liable to be taxed. If the name of the owner or
occupant of any tract or parcel of real property is known, the
assessor shall enter the name and address of the owner or occupant
opposite to the description of the property. If unknown, the real
property described upon the roll shall be assessed as "owner
unknown". All contiguous subdivisions of any section that are owned
by 1 person, firm, corporation, or other legal entity and all
unimproved lots in any block that are contiguous and owned by 1
person, firm, corporation, or other legal entity shall be assessed
as 1 parcel, unless demand in writing is made by the owner or
occupant to have each subdivision of the section or each lot
assessed separately. However, failure to assess contiguous parcels
as entireties does not invalidate the assessment as made. Each
description shall show as near as possible the number of acres
contained in it, as determined by the assessor. It is not necessary
for the assessment roll to specify the quantity of land comprised
in any town, city, or village lot.
(b) The assessor shall estimate, according to his or her best
information and judgment, the true cash value and assessed value of
every parcel of real property and set the assessed value down
opposite the parcel.
(c) The assessor shall calculate the tentative taxable value
of every parcel of real property and set that value down opposite
the parcel.
(d) The assessor shall determine the percentage of value of
every parcel of real property that is exempt from the tax levied by
a local school district for school operating purposes to the extent
provided under section 1211 of the revised school code, 1976 PA
451, MCL 380.1211, and set that percentage of value down opposite
the parcel.
(e) The assessor shall determine the date of the last transfer
of ownership of every parcel of real property occurring after
December 31, 1994 and set that date down opposite the parcel.
(f) The assessor shall estimate the true cash value of all the
personal property of each person, and set the assessed value and
tentative taxable value down opposite the name of the person. In
determining the property to be assessed and in estimating the value
of that property, the assessor is not bound to follow the
statements of any person, but shall exercise his or her best
judgment. For taxes levied after December 31, 2003, the assessor
shall separately state the assessed value and tentative taxable
value of any leasehold improvements.
(g) Property assessed to a person other than the owner shall
be assessed separately from the owner's property and shall show in
what capacity it is assessed to that person, whether as agent,
guardian, or otherwise. Two or more persons not being copartners,
owning personal property in common, may each be assessed severally
for each person's portion. Undivided interests in lands owned by
tenants in common, or joint tenants not being copartners, may be
assessed to the owners.
(2)
The state geologist, or his or her duly authorized deputy,
shall
determine, according to his or her best information and
judgment,
the true cash value of the metallic mining properties and
mineral
rights consisting of metallic resources that are either
producing,
developed, or have a known commercial mineral value,
including
surface rights and personal property that may be used in
the
operation or development of the property assessed, or any
stockpile
of ore or mineral stored on the surface. For the purpose
of
encouraging the exploration and development of metallic mineral
resources,
metallic mineral ore newly discovered or proven in the
ground
and not part of the property of an operating mine shall be
exempt
from the taxes collected under this act for a maximum period
of
10 years or until the time it becomes part of the property of an
operating
mine or it in itself becomes an operating mine. Metallic
mineral
ore newly discovered or proven in the ground and part of
the
property of an operating mine shall be exempt from taxes
collected
under this act until it, in combination with previously
discovered
metallic mineral ore of the operating mine, comes into a
10-year
recovery period of the mine as determined by the average
normal
annual rate of extraction of the mine.
(3)
An operating mine shall be defined to be an operating mine
as
of the date of starting of a shaft, stripping of overburden, or
rehabilitation,
or an abandoned or idle mine closed for not less
than
2 years. Ore shall not enjoy more than 10 years' exemption
from
taxation. This section does not exempt from the taxes
collected
under this act ore reserves proven as of April 1, 1947.
It
is the intent of this act that mineral properties shall be
valued
and assessed in the future for ad valorem taxes according to
the
formula used in the valuation of mineral properties before the
effective
date of this act. It is the intent of this act that no
metallic
mineral ore shall be exempt more than 10 years because of
the
application of this act and if at any time it becomes evident
that
such is the case, the state tax commission shall determine the
value
of this untaxed ore and place this valuation on the proper
tax
roll. The state geologist shall report his or her determination
of
the true cash value of the mineral properties to the state tax
commission
on or before February 10 of each year. The state tax
commission
shall assess the mineral properties containing 20% or
more
of natural iron per ton of ore in conformity and uniformity
with
all other property within the assessing district. The state
tax
commission shall assess all other metallic mineral properties
at
the value certified by the state geologist. The state tax
commission,
as early as is practicable before February 20, shall
certify
the assessment of the property to the assessor of the
township
or city in which the property is situated, who shall for
the
mineral properties and mineral rights that are owned separate
from
the surface rights on the property assess each to the owner at
the
valuation certified to him or her. However, an adjustment to
the
value certified by the state tax commission may be made by the
assessor
of the township or city to reflect any general adjustment
of
assessed valuation from the immediately preceding year not
included
in the state tax commission computation. The assessor
shall
determine the true cash value of the surface rights and
assess
the value of the surface rights to the owner. The assessment
upon
the metallic mining properties and mineral rights may be
altered
from year to year regardless of whether any previous
assessment
has been reviewed by the state tax commission. The
assessor
or the owner of any interest in the property assessed may
appeal
the assessment and valuation of the property as determined
by
the board of review to the state tax commission which shall
review
the assessment and valuation as provided in section 152.
Sec. 25. (1) The description of real property may be as
follows:
(a) If the land to be assessed is an entire section, it may be
described by the number of the section, township, and range.
(b) If the tract is a subdivision of a section authorized by
the United States for the sale of public lands, it may be described
by the designation of the subdivision, with the number of the
section, township, and range.
(c) If the tract is less than the subdivision, it may be
described as a distinct part of the subdivision, or in a manner as
will definitely describe it.
(d) In case of land platted or laid out as a town, city, or
village, or as an addition to a town, city, or village, it shall be
described by reference to the plat and by the number of the lots
and
blocks thereof of that
town, city, or village.
(e) When 2 or more parcels of land adjoin and belong to the
same owner or owners, they may be assessed by 1 valuation if
permission is obtained from the owner or owners. The assessing
authority shall send a notice of intent to assess the parcels by 1
valuation to the owner or owners. Permission shall be considered
obtained if there is no negative response within 30 days following
the notice of intent.
(f)
It shall be is sufficient to describe the real property
assessed upon a roll and in other proceedings under this act in the
manner
heretofore in use by initials, letters, abbreviations, and
figures.
(g)
In the case of the separate assessment of mineral rights
it
shall be sufficient to describe the same as provided in this
section
followed by the term "mineral rights only", and it shall be
sufficient
description of the surface rights which shall include
all
other rights in the property except mineral rights, as defined
in
sections 6a and 6b, to describe the property as provided in this
section
followed by the term "surface rights only".
(2) The descriptions of real property of townships shall be
arranged in the following manner:
(a) Acreage descriptions in numerical order of section
beginning with section 1 of each township; a surveyed township
being listed fully before a description of a second surveyed
township, if any, is entered.
Lands included in an unincorporated village may be arranged
without separation as to sections within a township.
(b) Government lots in a section shall be listed numerically.
(c) Descriptions listed in a private claim, if more than 1
private claim is located in the same township, the description of
each claim shall be listed numerically.
(3) The descriptions of real property of islands shall be
arranged and listed either by number or name of island.
Sec. 27. (1) As used in this act, "true cash value" means the
usual selling price at the place where the property to which the
term is applied is at the time of assessment, being the price that
could be obtained for the property at private sale, and not at
auction sale except as otherwise provided in this section, or at
forced sale. The usual selling price may include sales at public
auction held by a nongovernmental agency or person if those sales
have become a common method of acquisition in the jurisdiction for
the class of property being valued. The usual selling price does
not include sales at public auction if the sale is part of a
liquidation of the seller's assets in a bankruptcy proceeding or if
the seller is unable to use common marketing techniques to obtain
the usual selling price for the property. A sale or other
disposition by this state or an agency or political subdivision of
this state of land acquired for delinquent taxes or an appraisal
made in connection with the sale or other disposition or the value
attributed to the property of regulated public utilities by a
governmental regulatory agency for rate-making purposes is not
controlling evidence of true cash value for assessment purposes. In
determining the true cash value, the assessor shall also consider
the advantages and disadvantages of location; quality of soil;
zoning; existing use; present economic income of structures,
including farm structures; present economic income of land if the
land is being farmed or otherwise put to income producing use;
quantity and value of standing timber; and water power and
privileges. ;
and mines, minerals, quarries, or other valuable
deposits
known to be available in the land and their value. In
determining the true cash value of personal property owned by an
electric utility cooperative, the assessor shall consider the
number of kilowatt hours of electricity sold per mile of
distribution line compared to the average number of kilowatt hours
of electricity sold per mile of distribution line for all electric
utilities.
(2) The assessor shall not consider the increase in true cash
value that is a result of expenditures for normal repairs,
replacement, and maintenance in determining the true cash value of
property for assessment purposes until the property is sold. For
the purpose of implementing this subsection, the assessor shall not
increase the construction quality classification or reduce the
effective age for depreciation purposes, except if the appraisal of
the property was erroneous before nonconsideration of the normal
repair, replacement, or maintenance, and shall not assign an
economic condition factor to the property that differs from the
economic condition factor assigned to similar properties as defined
by appraisal procedures applied in the jurisdiction. The increase
in value attributable to the items included in subdivisions (a) to
(o) that is known to the assessor and excluded from true cash value
shall be indicated on the assessment roll. This subsection applies
only to residential property. The following repairs are considered
normal maintenance if they are not part of a structural addition or
completion:
(a) Outside painting.
(b) Repairing or replacing siding, roof, porches, steps,
sidewalks, or drives.
(c) Repainting, repairing, or replacing existing masonry.
(d) Replacing awnings.
(e) Adding or replacing gutters and downspouts.
(f) Replacing storm windows or doors.
(g) Insulating or weatherstripping.
(h) Complete rewiring.
(i) Replacing plumbing and light fixtures.
(j) Replacing a furnace with a new furnace of the same type or
replacing an oil or gas burner.
(k) Repairing plaster, inside painting, or other redecorating.
(l) New ceiling, wall, or floor surfacing.
(m) Removing partitions to enlarge rooms.
(n) Replacing an automatic hot water heater.
(o) Replacing dated interior woodwork.
(3) A city or township assessor, a county equalization
department, or the state tax commission before utilizing real
estate sales data on real property purchases, including purchases
by land contract, to determine assessments or in making sales ratio
studies to assess property or equalize assessments shall exclude
from the sales data the following amounts allowed by subdivisions
(a), (b), and (c) to the extent that the amounts are included in
the real property purchase price and are so identified in the real
estate sales data or certified to the assessor as provided in
subdivision (d):
(a) Amounts paid for obtaining financing of the purchase price
of the property or the last conveyance of the property.
(b) Amounts attributable to personal property that were
included in the purchase price of the property in the last
conveyance of the property.
(c) Amounts paid for surveying the property pursuant to the
last conveyance of the property. The legislature may require local
units of government, including school districts, to submit reports
of revenue lost under subdivisions (a) and (b) and this subdivision
so that the state may reimburse those units for that lost revenue.
(d) The purchaser of real property, including a purchaser by
land contract, may file with the assessor of the city or township
in which the property is located 2 copies of the purchase agreement
or of an affidavit that identifies the amount, if any, for each
item listed in subdivisions (a) to (c). One copy shall be forwarded
by the assessor to the county equalization department. The
affidavit shall be prescribed by the state tax commission.
(4) As used in subsection (1), "present economic income" means
for leased or rented property the ordinary, general, and usual
economic return realized from the lease or rental of property
negotiated under current, contemporary conditions between parties
equally knowledgeable and familiar with real estate values. The
actual income generated by the lease or rental of property is not
the controlling indicator of its true cash value in all cases. This
subsection does not apply to property subject to a lease entered
into before January 1, 1984 for which the terms of the lease
governing the rental rate or tax liability have not been
renegotiated after December 31, 1983. This subsection does not
apply to a nonprofit housing cooperative subject to regulatory
agreements between the state or federal government entered into
before January 1, 1984. As used in this subsection, "nonprofit
cooperative housing corporation" means a nonprofit cooperative
housing corporation that is engaged in providing housing services
to its stockholders and members and that does not pay dividends or
interest upon stock or membership investment but that does
distribute all earnings to its stockholders or members.
(5) Except as otherwise provided in subsection (6), the
purchase price paid in a transfer of property is not the
presumptive true cash value of the property transferred. In
determining the true cash value of transferred property, an
assessing officer shall assess that property using the same
valuation method used to value all other property of that same
classification in the assessing jurisdiction. As used in this
subsection and subsection (6), "purchase price" means the total
consideration agreed to in an arms-length transaction and not at a
forced sale paid by the purchaser of the property, stated in
dollars, whether or not paid in dollars.
(6) The purchase price paid in a transfer of eligible
nonprofit housing property from a charitable nonprofit housing
organization to a low-income person that occurs after December 31,
2010 is the presumptive true cash value of the eligible nonprofit
housing property transferred. In the year immediately succeeding
the year in which the transfer of eligible nonprofit housing
property occurs and each year thereafter, the taxable value of the
eligible nonprofit housing property shall be adjusted as provided
under section 27a. As used in this subsection:
(a) "Charitable nonprofit housing organization" means a
charitable nonprofit organization the primary purpose of which is
the construction or renovation of residential housing for
conveyance to a low-income person.
(b) "Eligible nonprofit housing property" means property owned
by a charitable nonprofit housing organization, the ownership of
which the charitable nonprofit housing organization intends to
transfer to a low-income person after construction or renovation of
the property is completed.
(c) "Family income" and "statewide median gross income" mean
those terms as defined in section 11 of the state housing
development authority act of 1966, 1966 PA 346, MCL 125.1411.
(d) "Low-income person" means a person with a family income of
not more than 60% of the statewide median gross income who is
eligible to participate in the charitable nonprofit housing
organization's program based on criteria established by the
charitable nonprofit housing organization.
(7) For purposes of a statement submitted under section 19,
the true cash value of a standard tool is the net book value of
that standard tool as of December 31 in each tax year as determined
using generally accepted accounting principles in a manner
consistent with the established depreciation method used by the
person submitting that statement. The net book value of a standard
tool for federal income tax purposes is not the presumptive true
cash value of that standard tool. As used in this subsection,
"standard tool" means that term as defined in section 9b.
Sec. 34c. (1) Not later than the first Monday in March in each
year, the assessor shall classify every item of assessable property
according to the definitions contained in this section. Following
the March board of review, the assessor shall tabulate the total
number of items and the valuations as approved by the board of
review for each classification and for the totals of real and
personal property in the local tax collecting unit. The assessor
shall transmit to the county equalization department and to the
state tax commission the tabulation of assessed valuations and
other statistical information the state tax commission considers
necessary to meet the requirements of this act and 1911 PA 44, MCL
209.1 to 209.8.
(2) The classifications of assessable real property are
described as follows:
(a) Agricultural real property includes parcels used partially
or wholly for agricultural operations, with or without buildings.
For taxes levied after December 31, 2002, agricultural real
property includes buildings on leased land used for agricultural
operations. Property shall not lose its classification as
agricultural real property as a result of an owner or lessee of
that property implementing a wildlife risk mitigation action plan.
As used in this subdivision:
(i) "Agricultural operations" means the following:
(A) Farming in all its branches, including cultivating soil.
(B) Growing and harvesting any agricultural, horticultural, or
floricultural commodity.
(C) Dairying.
(D) Raising livestock, bees, fish, fur-bearing animals, or
poultry, including operating a game bird hunting preserve licensed
under part 417 of the natural resources and environmental
protection act, 1994 PA 451, MCL 324.41701 to 324.41712, and also
including farming operations that harvest cervidae on site where
not less than 60% of the cervidae were born as part of the farming
operation. As used in this subparagraph, "livestock" includes, but
is not limited to, cattle, sheep, new world camelids, goats, bison,
privately owned cervids, ratites, swine, equine, poultry,
aquaculture, and rabbits. Livestock does not include dogs and cats.
(E) Raising, breeding, training, leasing, or boarding horses.
(F) Turf and tree farming.
(G) Performing any practices on a farm incident to, or in
conjunction with, farming operations. A commercial storage,
processing, distribution, marketing, or shipping operation is not
part of agricultural operations.
(ii) "Project" means certain risk mitigating measures, which
may include, but are not limited to, the following:
(A) Making it difficult for wildlife to access feed by storing
livestock feed securely, restricting wildlife access to feeding and
watering areas, and deterring or reducing wildlife presence around
livestock feed by storing feed in an enclosed barn, wrapping bales
or covering stacks with tarps, closing ends of bags, storing grains
in animal-proof containers or bins, maintaining fences, practicing
small mammal and rodent control, or feeding away from wildlife
cover.
(B) Minimizing wildlife access to livestock feed and water by
feeding livestock in an enclosed area, feeding in open areas near
buildings and human activity, removing extra or waste feed when
livestock are moved, using hay feeders to reduce waste, using
artificial water systems to help keep livestock from sharing water
sources with wildlife, fencing off stagnant ponds, wetlands, or
areas of wildlife habitats that pose a disease risk, and keeping
mineral feeders near buildings and human activity or using devices
that restrict wildlife usage.
(iii) "Wildlife risk mitigation action plan" means a written
plan consisting of 1 or more projects to help reduce the risks of a
communicable disease spreading between wildlife and livestock that
is approved by the department of agriculture and rural development
under the animal industry act, 1988 PA 466, MCL 287.701 to 287.745.
(b) Commercial real property includes the following:
(i) Platted or unplatted parcels used for commercial purposes,
whether wholesale, retail, or service, with or without buildings.
(ii) Parcels used by fraternal societies.
(iii) Parcels used as golf courses, boat clubs, ski areas, or
apartment buildings with more than 4 units.
(iv) For taxes levied after December 31, 2002, buildings on
leased land used for commercial purposes.
(c) Developmental real property includes parcels containing
more than 5 acres without buildings, or more than 15 acres with a
market value in excess of its value in use. Developmental real
property may include farm land or open space land adjacent to a
population center, or farm land subject to several competing
valuation influences.
(d) Industrial real property includes the following:
(i) Platted or unplatted parcels used for manufacturing and
processing purposes, with or without buildings.
(ii) Parcels used for utilities sites for generating plants,
pumping stations, switches, substations, compressing stations,
warehouses, rights-of-way, flowage land, and storage areas.
(iii) Parcels used for removal or processing of gravel, stone,
or
mineral ores. , whether valued by the local assessor or by the
state
geologist.
(iv) For taxes levied after December 31, 2002, buildings on
leased land used for industrial purposes.
(v) For taxes levied after December 31, 2002, buildings on
leased land for utility purposes.
(e) Residential real property includes the following:
(i) Platted or unplatted parcels, with or without buildings,
and condominium apartments located within or outside a village or
city, which are used for, or probably will be used for, residential
purposes.
(ii) Parcels that are used for, or probably will be used for,
recreational purposes, such as lake lots and hunting lands, located
in an area used predominantly for recreational purposes.
(iii) For taxes levied after December 31, 2002, a home, cottage,
or cabin on leased land, and a mobile home that would be assessable
as real property under section 2a except that the land on which it
is located is not assessable because the land is exempt.
(f) Timber-cutover real property includes parcels that are
stocked with forest products of merchantable type and size, cutover
forest land with little or no merchantable products, and marsh
lands or other barren land. However, when a typical purchase of
this type of land is for residential or recreational uses, the
classification shall be changed to residential.
(3) The classifications of assessable personal property are
described as follows:
(a) Agricultural personal property includes any agricultural
equipment and produce not exempt by law.
(b) Commercial personal property includes the following:
(i) All equipment, furniture, and fixtures on commercial
parcels, and inventories not exempt by law.
(ii) All outdoor advertising signs and billboards.
(iii) Well drilling rigs and other equipment attached to a
transporting vehicle but not designed for operation while the
vehicle is moving on the highway.
(iv) Unlicensed commercial vehicles or commercial vehicles
licensed as special mobile equipment or by temporary permits.
(c) Industrial personal property includes the following:
(i) All machinery and equipment, furniture and fixtures, and
dies on industrial parcels, and inventories not exempt by law.
(ii) Personal property of mining companies. valued
by the state
geologist.
(d) For taxes levied before January 1, 2003, residential
personal property includes a home, cottage, or cabin on leased
land, and a mobile home that would be assessable as real property
under section 2a except that the land on which it is located is not
assessable because the land is exempt.
(e) Utility personal property includes the following:
(i) Electric transmission and distribution systems, substation
equipment, spare parts, gas distribution systems, and water
transmission and distribution systems.
(ii) Oil wells and allied equipment such as tanks, gathering
lines, field pump units, and buildings.
(iii) Inventories not exempt by law.
(iv) Gas wells with allied equipment and gathering lines.
(v) Oil or gas field equipment stored in the open or in
warehouses such as drilling rigs, motors, pipes, and parts.
(vi) Gas storage equipment.
(vii) Transmission lines of gas or oil transporting companies.
(4) For taxes levied before January 1, 2003, buildings on
leased land of any classification are improvements where the owner
of the improvement is not the owner of the land or fee, the value
of the land is not assessed to the owner of the building, and the
improvement has been assessed as personal property pursuant to
section 14(6).
(5) If the total usage of a parcel includes more than 1
classification, the assessor shall determine the classification
that most significantly influences the total valuation of the
parcel.
(6) An owner of any assessable property who disputes the
classification of that parcel shall notify the assessor and may
protest the assigned classification to the March board of review.
An owner or assessor may appeal the decision of the March board of
review by filing a petition with the state tax commission not later
than June 30 in that tax year. The state tax commission shall
arbitrate the petition based on the written petition and the
written recommendations of the assessor and the state tax
commission staff. An appeal may not be taken from the decision of
the state tax commission regarding classification complaint
petitions and the state tax commission's determination is final and
binding for the year of the petition.
(7) The department of treasury may appeal the classification
of any assessable property to the residential and small claims
division of the Michigan tax tribunal not later than December 31 in
the tax year for which the classification is appealed.
(8) This section shall not be construed to encourage the
assessment of property at other than the uniform percentage of true
cash value prescribed by this act.
(9) The assessor of each city or township in which is located
property that is subject to payment in lieu of taxes under subpart
14 of part 21 of the natural resources and environmental protection
act, 1994 PA 451, MCL 324.2152 to 324.2154, shall place that
property on an assessment roll that is separate from the assessment
roll prepared under section 24. For purposes of calculating the
debt limitation imposed by section 11 of article VII of the state
constitution of 1963, the separate assessment roll for property
that is subject to payment in lieu of taxes under subpart 14 of
part 21 of the natural resources and environmental protection act,
1994 PA 451, MCL 324.2152 to 324.2154, required by this subsection
shall be combined with the assessment roll prepared under section
24.
Sec. 53. (1) A person may pay the taxes or special
assessments, any 1 of the several taxes or special assessments, a
portion of the taxes or special assessments that is specified by
the charter of a local collecting unit or by an ordinance or
resolution adopted by the governing body of the local collecting
unit, or if a specification is not made by an ordinance,
resolution, or the charter of a local collecting unit a portion of
the taxes or special assessments that is approved by the treasurer
of the local collecting unit, on any parcel or description of land,
or on any undivided share thereof, and the treasurer shall cause to
be noted across the face of the receipt in an indelible manner any
portion of the taxes or special assessments remaining unpaid. When
payment of the taxes or special assessments on any parcel or
description of land, or on any undivided share thereof, is made to
any local collecting treasurer, the treasurer shall place or cause
to be placed upon the face of the receipt the following
certificate: "I hereby certify that application was made to pay all
taxes and special assessments due and payable at this office on the
description shown in this receipt
except.............................................................
......................
(Signed)................... Treas."
(2) Except as provided in subsection (3), a person owning an
undivided share or other part or parcel of real property assessed
in 1 description may pay on the part thus owned, by paying in any
manner provided by subsection (1) an amount having the same
relation to the whole tax or special assessment as the value of the
part on which payment is made has to the value of the whole parcel.
The application to pay the taxes or special assessments on any part
of any parcel or description of land shall be accompanied by a
statement from the assessing officer of the township or city in
which the lands are situated showing the valuation of the part and
of the several parts of the parcel or description of land, and the
assessing officer shall make the valuations and furnish a statement
at the request of any person who presents to the assessing officer
a correct description and division of the parcel or description of
land to be divided. The person making the payment shall accurately
describe the part or share on which he or she makes payment, and
the receipt given, and the record of the receiving officer shall
show the description, and by whom paid; and in case of the sale of
the remaining part or share for nonpayment of taxes or special
assessments, he or she may purchase the same in like manner as any
disinterested person could.
(3) If an assessing officer has reason to believe that a
violation
of the subdivision control act of 1967, Act No. 288 of
the
Public Acts of 1967, being sections 560.101 to 560.293 of the
Michigan
Compiled Laws, land division
act, 1967 PA 288, MCL 560.101
to 560.293, has occurred with respect to property for which a
division is being requested pursuant to subsection (2) or section
24, or that such a division does not conform with the requirements
of
the subdivision control act of 1967, Act No. 288 of the Public
Acts
of 1967, land division act,
1967 PA 288, MCL 560.101 to
560.293, the assessing officer shall not recognize a division of
that property requested pursuant to subsection (2) or section 24 on
the tax roll or assessment roll until he or she refers the
suspected violation or potential nonconformity to the county
prosecuting attorney and gives written notice to the plat section
of the department of commerce, the person requesting the division,
and the person suspected of the violation or potential
nonconformity, of such referral to the prosecuting attorney.
(4) A person having a lien on property may, after 30 days from
the time the tax is payable, pay the taxes thereon, and the same
may be added to his or her lien and recovered with the rate of
interest borne by the lien. A tenant of real estate may pay the
taxes thereon and deduct the taxes from his or her rent, unless
there is an agreement to the contrary. Such payment may be made to
the local collecting treasurer while the tax roll is in his or her
hands, or afterwards to the county treasurer. The receipt given
shall be evidence of payment. Every such receipt shall be
considered to include the certificate prescribed by subsection (1),
and unless otherwise noted thereon, shall be construed as an
application to pay all taxes and special assessments assessed
against the property described therein and then due and payable at
the office of the treasurer issuing the receipt.
(5) A person owning either the mineral rights or surface
rights in property, but not both, which rights are authorized under
this act to be separately assessed, may pay on the rights so owned
as authorized in this section for the payment upon an undivided
share
in the property. , except that the state geologist or his or
her
authorized deputy, instead of the local assessing officer,
shall
furnish a statement showing the valuation upon the mineral
rights.
(6) If a part of any parcel of real property is acquired for
highway purposes, it shall be separately assessed and the assessing
officer shall make the allocation of the taxes or special
assessments between the part so acquired and the remainder as may
be considered by the assessing officer to be in conformity with
standard assessment practices. Upon the payment of the taxes or
assessments attributable thereto, the part or parcel of real
property so acquired shall be removed from the tax rolls. The
acceptance by the city, village, township, or county treasurer of
the payment shall not affect, prejudice, or destroy any tax lien on
the remainder of the parcel of real property from which the part is
taken.
(7) For purposes of determining the taxes which are required
to be paid, payment made by means of a property tax credit which is
authorized
to be transferred under the income tax act of 1967, Act
No.
281 of the Public Acts of 1967, as amended, being sections
206.1
to 206.532 of the Michigan Compiled Laws, 1967 PA 281, MCL
206.1 to 206.713, shall be excluded.
(8) The acceptance of payment of less than the total of the
taxes or special assessments due shall not serve to waive interest
imposed pursuant to law or charter on taxes or special assessments
that are not paid by dates set, pursuant to subsection (1), by law
or charter.
Enacting section 1. Sections 6a and 6b of the general property
tax act, 1893 PA 206, MCL 211.6a and 211.6b, are repealed.
Enacting section 2. This amendatory act does not take effect
unless Senate Bill No.____ or House Bill No. 6008(request no.
02659'11 ***) of the 96th Legislature is enacted into law.
