MCL - Act 438 of 1976

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COMMERCIAL HOUSING FACILITIES EXEMPTION CERTIFICATES

Act 438 of 1976

AN ACT to provide for the development of commercial housing; to provide for exemption from certain taxes; to provide for the obtaining and transfer of commercial housing exemption certificates and to prescribe the contents of the certificates; to levy and collect a specific tax upon the owners of certain facilities; to provide for the disposition of the tax; to prescribe the powers and duties of the state tax commission and certain officers of local governmental units; and to provide penalties.


History: 1976, Act 438, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 42, Imd. Eff. Mar. 17, 1980




The People of the State of Michigan enact:
Document Type Description
Section 207.601 Section Definitions.
Section 207.602 Section Approval of certificate; condition.
Section 207.603 Section Application for certificate; filing; form; contents; notice; hearing.
Section 207.604 Section Application for certificate; approval or disapproval.
Section 207.605 Section Certificate; determination prior to issuance; concurrence of department of commerce; effective date; mailing; filing; notice.
Section 207.606 Section Exemptions from ad valorem real and personal property taxes; determination, collection, assessment, and disbursement of commercial housing facilities tax; lien; waiver.
Section 207.607 Section Resolution approving application for certificate; finding; determination; statement; requirements.
Section 207.608 Section Assessor; determining value of new facility.
Section 207.609 Section Revocation of certificate; request; notice; hearing; order.
Section 207.610 Section Duration of certificate; date of issuance of certificate of occupancy.
Section 207.611 Section Assessor; determining assessment of real and personal property; information; notice.
Section 207.612 Section Rules.
Section 207.613 Section Form and contents of certificate.
Section 207.614 Section Appeal.
Section 207.615 Section Transfer and assignment of certificate; approval; notice; hearing.