MCL - Index of Chapter 141
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| Chapter 141 | MUNICIPAL FINANCING |
| Act 369 of 1925 | Repealed-FUNDING OF FLOATING INDEBTEDNESS (141.1 - 141.4) |
| Act 42 of 1913 | COUNTY SINKING FUND COMMISSION (141.11 - 141.20) |
| Section 141.11 | County sinking fund commissioners. |
| Section 141.12 | County sinking fund commissioners; handling of fund, investment. |
| Section 141.13 | County sinking fund commissioners; control of fund, application. |
| Section 141.14 | Board of sinking fund commissioners; annual meeting; transaction of business; rules; quorum; payment of outstanding debt; investment of money; presiding officer; clerk; record; conducting business at public meeting; notice of meeting; availability of certain writings to public. |
| Section 141.15 | County treasurer; duties as custodian, bond. |
| Section 141.16 | Condition reports to supervisors; tax recommendations. |
| Section 141.17 | Tax levy; bond sale proceeds, interest, deposit. |
| Section 141.18 | Per diem; expenses; county charge. |
| Section 141.19 | Commissioner's rules. |
| Section 141.20 | Approval of act by supervisors. |
| Act 161 of 1923 | BOARD OF SINKING FUND COMMISSIONERS (141.31 - 141.40) |
| Section 141.31 | Bond issues; requisite sinking funds. |
| Section 141.32 | Sinking fund commissioners. |
| Section 141.33 | Sinking fund commissioners; control of fund, application; payment, manner. |
| Section 141.34 | Sinking fund commissioners; handling of funds, investment; bonded debt. |
| Section 141.35 | Sinking fund commissioners; annual meeting, procedure; rules; authorizing vote; clerk, records. |
| Section 141.36 | Sinking fund commissioners; condition reports to board; tax recommendations. |
| Section 141.37 | Bond sale; interest, credit; expenses of commissioners. |
| Section 141.38 | Suit on securities. |
| Section 141.39 | Saving clause; construction of act. |
| Section 141.40 | Violation of MCL 168.1 to 168.992 applicable to petitions; penalties. |
| Act 342 of 1965 | Repealed-COUNTY PUBLIC IMPROVEMENTS (141.41 - 141.47) |
| Act 14 of 1926 (Ex. Sess.) | SINKING FUND FOR PUBLIC BUILDINGS (141.51 - 141.55) |
| Section 141.51 | Creation of sinking fund for public buildings and sites; tax referendum. |
| Section 141.52 | Tax referendum procedure. |
| Section 141.53 | Requisite notices. |
| Section 141.54 | Ballots; form, contents, distribution, counting; authorizing vote; levy. |
| Section 141.55 | Sinking fund control. |
| Act 118 of 1923 | PERMANENT IMPROVEMENTS BY COUNTIES (141.61 - 141.66) |
| Section 141.61 | Borrowing money for permanent improvements; issuance, sale, and payment of bonds. |
| Section 141.61a | Constructing, equipping, or making alterations in public buildings; authorization of expenditures. |
| Section 141.62 | Board's resolution; contents; referendum. |
| Section 141.63 | Board's resolution; required notices; election procedure; construed. |
| Section 141.64 | Election returns; certificate, recording; authorized acts. |
| Section 141.65 | Provisions cumulative; election. |
| Section 141.66 | Validation clause. |
| Act 28 of 1911 | PUBLIC BUILDINGS AND BRIDGES (141.71 - 141.74) |
| Section 141.71 | Tax for sites, construction, or repair of public buildings or bridges; limitations; bonds subject to revised municipal finance act. |
| Section 141.72 | Board of supervisors; excess sums; referendum, procedure. |
| Section 141.73 | Notice of election; posting. |
| Section 141.74 | Ballots; form, distribution, counting; authorizing vote, effect. |
| Act 12 of 1932 (1st Ex. Sess.) | Repealed-FIRE, FLOOD, OR OTHER CALAMITY (141.81 - 141.83) |
| Act 243 of 1964 | PROHIBITED TAXES BY CITIES AND VILLAGES (141.91 - 141.91) |
| Section 141.91 | Cities and villages, prohibited taxes. |
| Act 94 of 1933 |
THE REVENUE BOND ACT OF 1933 (141.101 - 141.140) ***** 141.140 SUBSECTION (1) SHALL NOT APPLY AFTER DECEMBER 31, 1988: See (4) of 141.140 ***** |
| Section 141.101 | Short title; revenue bond act of 1933. |
| Section 141.102 | Construction of act. |
| Section 141.103 | Definitions. |
| Section 141.104 | Municipal public improvements; limitations; bonds; acquiring utility for supplying light, heat or power; referendum; powers exercised. |
| Section 141.105 | Estimate of cost and period of usefulness. |
| Section 141.106 | Ordinances; adoption; purpose; approval or disapproval; veto; effective date; referendum; record; authentication; publication. |
| Section 141.107 | Bonds; issuance; form; term; interest; exclusion from net bonded indebtedness; registration; pledge of funds; statutory first lien. |
| Section 141.107a | Powers of public corporation in determining to issue bonds; terms of payment; interest; sale or remarketing; tender of bonds by holders; determining aggregate authorized amount of bonds outstanding; remarketing or resale of tendered bonds or incurrence of obligation of public corporation; provisions of section construed. |
| Section 141.107b | Delinquent tax revolving fund; continuation under MCL 211.87b; borrowing money and issuing revenue notes; order; delinquent tax revenue as security; segregated fund or account; requirements applicable to notes; limited tax full-faith and credit obligations of county; insufficient tax proceeds; pledge of county's general fund as security; conditions; other provisions; exemption from tax; payment; registration; powers of county treasurer; security under trust or escrow agreement; exemption from MCL 141.2101 to 141.2821. |
| Section 141.108 | Lien on revenue in favor of bondholders. |
| Section 141.109 | Statutory lien on net revenues; duration; enforcement. |
| Section 141.110 | Receiverships for public improvements. |
| Section 141.111 | Bonds; application of other laws and charters. |
| Section 141.112 | Bonds; discount; sale price; interest; competitive or negotiated sale; notice; publication. |
| Section 141.112a | Bonds subject to revised municipal finance act. |
| Section 141.112b | Bulletins; issuance by department of treasury. |
| Section 141.113 | Bonds; statement on face of bond or on face of interest coupon. |
| Section 141.114 | Bonds; qualities of negotiable instruments. |
| Section 141.115 | Bonds; deposit and investment of sale proceeds. |
| Section 141.116 | Bonds; use of sale proceeds; cancellation of bonds acquired by purchase; payment of capitalized interest. |
| Section 141.117 | Bonds; validity of signatures. |
| Section 141.118 | Charges for services; providing medical care without charge or at reduced rates; free service to land bank fast track authority. |
| Section 141.119 | Additional bonds. |
| Section 141.120 | Revenue refunding bonds. |
| Section 141.120a | Combined public improvements; bonds; revenues pledged; retirement. |
| Section 141.120b | Issuance of revenue bonds to retire outstanding bonds for public improvements; revenue refunding bonds; noncallable unmatured bonds. |
| Section 141.120c | Parking revenue bonds; special assessments on benefited properties. |
| Section 141.121 | Rates for services; sufficiency; fixing and revising; pledge for payment of bonds; charges for services as lien on premises; certification of delinquent charges; notice of tenants' responsibility for payment of charges; cash deposit; discontinuance of service to enforce payment of charges; validation of enforcement methods included in ordinance. |
| Section 141.121a | Issuance of notes; requirement that delinquent tax revenues be fixed and sufficient; statutory lien. |
| Section 141.122 | Accounting of revenues; order of priority; disposition of surplus. |
| Section 141.122a | Delinquent tax revenues; statutory lien; commingling; designation of note and interest redemption account; set aside of reasonable excess amount; reserve; transfer of surplus to county general fund. |
| Section 141.123 | Appropriation and use of revenues for payment of operation and maintenance expenses; appropriation and use of moneys raised by tax levy. |
| Section 141.124 | Money in several accounts of public improvement; separate deposit account; investment. |
| Section 141.124a | Deposit accounts. |
| Section 141.125 | Fixing dates of operating year for public improvement. |
| Section 141.126 | Receiving fund surplus; deposit. |
| Section 141.127 | Issuance of bonds by public corporation; applicable laws. |
| Section 141.128 | Effect of approval permitting issuance of bonds. |
| Section 141.129 | Service rates not subject to supervision by state agency. |
| Section 141.130 | Books of record and account; annual audit report. |
| Section 141.131 | Redemption of bonds before maturity. |
| Section 141.132 | Breach of contract not authorized; pledging of revenues; disconnection of lands not to affect liability under bond issue. |
| Section 141.133 | Issuance of bonds without submitting proposition to voters for approval; notice of intent to issue bonds; petition requesting referendum; special election; verification and rejection of signatures; determining number of registered electors. |
| Section 141.133a | Validation of bonds heretofore issued. |
| Section 141.133b | Violation of MCL 168.1 to 168.992 applicable to petitions; penalties. |
| Section 141.134 | Liberal construction of act. |
| Section 141.136 | Immediate necessity. |
| Section 141.137 | Condemnation of property. |
| Section 141.138 | Trustee; appointment; powers and duties; pledging of trust funds. |
| Section 141.139 | Water pollution; prevention or abatement; public corporation may accept grants or aid from U.S. government. |
| Section 141.140 | Allocation system for private activity bonds; establishment; purpose; applicability; ratification of prior allocations; revocation of allocation; applicability of subsection (1). |
| Act 342 of 1969 | INTEREST RATES FOR PUBLIC CORPORATIONS (141.151 - 141.153) |
| Section 141.151 | Definitions. |
| Section 141.152 | Maximum interest rate on certain bonds and evidences of indebtedness. |
| Section 141.153 | Maximum interest rate on assessments or certain contract obligations; adjustment. |
| Act 189 of 1979 | THE UNLIMITED TAX ELECTION ACT (141.161 - 141.168) |
| Section 141.161 | Short title. |
| Section 141.162 | Definitions. |
| Section 141.163 | Purpose. |
| Section 141.164 | Unlimited tax pledges for payment of tax obligations; resolution submitting question to vote of electors; election; approval; binding unlimited tax pledges; tax levy. |
| Section 141.165 | Different tax obligations as single ballot proposition; contents of ballot question and notice of election; new authority not granted. |
| Section 141.166 | Time of making unlimited tax pledge in support of tax obligation. |
| Section 141.167 | Validation of prior elections. |
| Section 141.168 | Liberal construction. |
| Act 219 of 1952 | TOWNSHIP PARKING FACILITIES (141.171 - 141.173) |
| Section 141.171 | Automobile parking facilities; leasing space, limitation. |
| Section 141.172 | Automobile parking facilities; leasing of ground and basement floor space by township for purposes other than parking of automobiles. |
| Section 141.173 | Scope of act. |
| Act 151 of 1933 | Repealed-COMPROMISE OF MUNICIPAL INDEBTEDNESS (141.191 - 141.192) |
| Act 72 of 1939 | Repealed-COMPOSITION OF DEBTS (141.201 - 141.201) |
| Act 204 of 1933 | DEFAULTED MUNICIPAL BONDS (141.211 - 141.214) |
| Section 141.211 | Defaulted municipal bonds. |
| Section 141.212 | Defaulted municipal bonds; call for tenders. |
| Section 141.213 | Defaulted municipal bonds; tenders, acceptance or rejection. |
| Section 141.214 | Defaulted municipal bonds; payment of accepted tenders. |
| Act 79 of 1937 | MUNICIPAL BORROWING (141.221 - 141.226) |
| Section 141.221 | Definitions. |
| Section 141.222 | Municipal borrowing; bus and street railway transportation or water supply utility purposes. |
| Section 141.223 | Notes subject to MCL 141.2101 to 141.2821. |
| Section 141.224 | Municipal borrowing for utility purposes; limitations. |
| Section 141.225 | Repealed. 2002, Act 193, Imd. Eff. Apr. 29, 2002. |
| Section 141.226 | Municipal borrowing for utility purposes; liability of municipality; construction of act. |
| Act 224 of 1939 | Repealed-IMPOUNDED MONEYS IN SINKING FUND FOR PAYMENT OF COUNTY HIGHWAY BONDS (141.231 - 141.231) |
| Act 328 of 1941 | Repealed-VALIDATION OF PROCEEDINGS FOR AUTHORIZATION OF ELECTRIC REVENUE CERTIFICATES (141.241 - 141.244) |
| Act 143 of 1943 | BORROWING FOR ROAD PURPOSES (141.251 - 141.254) |
| Section 141.251 | Borrowing money and issuing notes for county road purposes; resolution. |
| Section 141.252 | Notes; issuance; provisions. |
| Section 141.253 | Repealed. 2002, Act 194, Imd. Eff. Apr. 29, 2002. |
| Section 141.254 | Saving clause; pledging allocated revenues prohibited. |
| Act 177 of 1943 | PUBLIC IMPROVEMENT FUNDS (141.261 - 141.265) |
| Section 141.261 | Funds for public improvements or buildings. |
| Section 141.262 | Funds for public improvements or buildings; transfer or encumbrance. |
| Section 141.263 | Funds for public improvements or buildings; allocation of miscellaneous revenues; sale of lands. |
| Section 141.264 | Tax limitation. |
| Section 141.265 | Additional powers; political subdivision construction. |
| Act 297 of 1945 | Repealed-VALIDATION OF PUBLIC UTILITY WATER BONDS (141.271 - 141.272) |
| Act 106 of 1919 | Repealed-PAYMENT OF INTEREST ON ROAD BONDS (141.281 - 141.281) |
| Act 407 of 1913 | Repealed-LEGALIZATION OF GOOD ROAD BONDS (141.291 - 141.292) |
| Act 178 of 1931 | Repealed-RECORDS OF HIGHWAY AND DRAINAGE DISTRICT BONDS (141.301 - 141.303) |
| Act 11 of 1956 (Ex. Sess.) | ELECTRIC PLANT; VALIDATION OF PROCEEDINGS (141.311 - 141.312) |
| Section 141.311 | Municipal electric plant; purchase of equipment on conditional sales contract, validation; negotiability of revenue obligations. |
| Section 141.312 | Definitions. |
| Act 153 of 1996 | ACQUISITION OF PARKS (141.321 - 141.324) |
| Section 141.321 | Definitions. |
| Section 141.322 | Acquisition or improvement of parks; financing; establishment of special assessment district; petition; acquisition by condemnation prohibited; scope of powers. |
| Section 141.323 | Condemnation prohibited. |
| Section 141.324 | Additional powers not limited. |
| Act 7 of 1949 | TRANSFER OF UNEXPENDED BALANCES TO COUNTY (141.351 - 141.352) |
| Section 141.351 | Transfer of unexpended balances by townships or municipalities to county. |
| Section 141.352 | Transfer of unexpended balances; submission to electors; conduct of election. |
| Act 57 of 1957 | LOCAL IMPROVEMENT REVOLVING FUND (141.371 - 141.375) |
| Section 141.371 | Definitions. |
| Section 141.372 | Local improvement revolving fund; establishment. |
| Section 141.373 | Sources of funds. |
| Section 141.374 | Local improvement revolving fund; repayment of advances. |
| Section 141.375 | Authority given by act. |
| Act 121 of 1969 | BONDS OR NOTES FOR CAPITAL IMPROVEMENTS (141.381 - 141.383) |
| Section 141.381 | Issuance of bonds and notes; resolution; purpose; pledges; use of proceeds; debt limitation; general obligations. |
| Section 141.382 | Form and execution of bonds or notes; principal and interest; maximum due in one year; due dates; tax exemptions. |
| Section 141.383 | Bonds or notes subject to MCL 141.2101 to 141.2821. |
| Act 60 of 1959 | VALIDATION OF METROPOLITAN DISTRICT BONDS (141.401 - 141.401) |
| Section 141.401 | Metropolitan district bonds; assumption by cities; refunding bonds. |
| Act 43 of 1963 (2nd Ex. Sess.) | BUDGET HEARINGS OF LOCAL GOVERNMENTS (141.411 - 141.415) |
| Section 141.411 | Local unit of government; definition. |
| Section 141.412 | Local unit of government; public hearing on proposed budget; notice. |
| Section 141.413 | Local unit of government; final adoption of budget; hearing; exception. |
| Section 141.414 | Local unit of government; changes in budget. |
| Section 141.415 | Local unit of government; public hearing on budget, charter, statute. |
| Act 2 of 1968 | UNIFORM BUDGETING AND ACCOUNTING ACT (141.421 - 141.440a) |
| Section 141.421 | Uniform charts of accounts for local units; design; conformity to uniform standards; maintenance of local unit accounts; publication of standard operating procedures and forms; assistance, advice, or instruction; inadequacy of local unit; report; services of certified public accountant or state treasurer; expenses; payment; contract; monthly billings. |
| Section 141.421a | Short title. |
| Section 141.422 | Meanings of words and phrases. |
| Section 141.422a | Definitions; A, B. |
| Section 141.422b | Definitions; B to D. |
| Section 141.422c | Definitions; E to G. |
| Section 141.422d | Definitions; D to S. |
| Section 141.423 | Publication; hearings. |
| Section 141.424 | Annual financial report; contents; filing; extension; unauthorized investments prohibited; “pension” defined. |
| Section 141.424a | Failure of local unit to report investments in derivative instruments or products. |
| Section 141.424b | Schedule of derivative instruments and products; filing copies; Library of Michigan and depository libraries as depositories; retention of annual report by local unit. |
| Section 141.425 | Local units; audits. |
| Section 141.426 | Certified public accountants; cost. |
| Section 141.427 | Minimum auditing procedures and standards; form for report of auditing procedures; filing audit report and report of auditing procedures; time for filing; extension. |
| Section 141.428 | Contents of audit report. |
| Section 141.429 | Public inspection of audit reports. |
| Section 141.430 | Orders and subpoenas. |
| Section 141.431 | Violations of act. |
| Section 141.432 | Verification of transactions. |
| Section 141.433 | Scope of examiner's authority; production of records; divulging confidential information. |
| Section 141.433a | Energy conservation improvements. |
| Section 141.434 | Budget; preparation, presentation, and control of expenditures; information; transmitting recommended budget to legislative body; suggested general appropriations act; consideration of recommended budget; furnishing information to legislative body; public hearing. |
| Section 141.435 | Recommended budget; contents; limitation on total estimated expenditures. |
| Section 141.436 | General appropriations act; requirements; line items not mandated; taxation; limitation on estimated total expenditure; presumption; suit against county legislative body; standing; mediation; severability. |
| Section 141.437 | General appropriations act; amendment; reports; recommendations. |
| Section 141.438 | Incurring debts or obligations; dividing appropriations into allotments; expenditures; application or diversion of money; restrictions on delegation of duties; enforcement power; suit against chief administrative officer of county; standing; mediation; 60-day period to bring suit in Michigan court of appeals; court jurisdiction; limitation; certain actions barred; expenditure of funds; severability. |
| Section 141.439 | Expenditure of funds; transfers within appropriations. |
| Section 141.440 | Violation; filing; report; review and action by attorney general; civil action for recovery of funds and public property. |
| Section 141.440a | Manuals, forms, and operating procedures; training and educational programs. |
| Act 30 of 1978 | BUDGET STABILIZATION FUND (141.441 - 141.445) |
| Section 141.441 | Definitions. |
| Section 141.442 | Budget stabilization fund; creation. |
| Section 141.443 | Budget stabilization fund; appropriation; additional taxes prohibited; limitation; investments; disposition of excess money. |
| Section 141.444 | Budget stabilization fund; purposes; sufficiency of municipality's revenue. |
| Section 141.445 | Budget stabilization fund; prohibitions. |
| Act 205 of 1964 | PURCHASE OF FIRE FIGHTING EQUIPMENT (141.451 - 141.451) |
| Section 141.451 | Fire trucks, fire fighting apparatus and equipment; purchase by municipalities; title retaining contract; chattel mortgage. |
| Act 264 of 1987 | HEALTH AND SAFETY FUND ACT (141.471 - 141.479) |
| Section 141.471 | Short title. |
| Section 141.472 | Definitions. |
| Section 141.473 | Health and safety fund; creation; deposits. |
| Section 141.474 | Distribution from fund generally. |
| Section 141.475 | Distribution from fund; amounts. |
| Section 141.476 | Distribution under MCL 141.475(b)(ii) and 141.475(c). |
| Section 141.477 | Withholding or assignment of distribution. |
| Section 141.478 | Appropriations. |
| Section 141.479 | Conditional effective date. |
| Act 284 of 1964 | CITY INCOME TAX ACT (141.501 - 141.787) |
| 284-1964-1 | CHAPTER 1 GENERAL PROVISIONS (141.501...141.509) |
| Section 141.501 | City income tax act; short title. |
| Section 141.502 | Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance. |
| Section 141.502a | Imposition of excise tax; condition. |
| Section 141.503 | Excise tax on income; levy, assessment, and collection; rates; deposit of amount by city forming lighting authority into city's police department budget; adoption, rescission, or amendment of uniform city income tax ordinance; petitions for referendum election; submitting question to city electors; election procedures; effective date of ordinance; delay; applicability; end of tax year. |
| Section 141.503a | Specific rates to be levied by city; establishment; limitations; increase in tax rate; approval; resolution; financial management consultant; duties; monitoring and reporting; termination of consultant services; recommendations of local emergency financial assistance loan board. |
| Section 141.503b | Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section. |
| Section 141.503c | Amendment to city income tax ordinance. |
| Section 141.503d | Violation of MCL 168.1 to 168.992 applicable to petitions; penalties. |
| Section 141.504 | Rules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion. |
| Section 141.505 | Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order. |
| Section 141.505d | Charge or collection of city income tax by department of treasury; limitation. |
| Section 141.506 | Uniform city income tax ordinance; application; voluntary registration to withhold. |
| Section 141.507 | Uniform city income tax ordinance; form. |
| Section 141.508 | Imposition of city income tax within renaissance zone; amendment of city income tax ordinance. |
| Section 141.509 | Administration, enforcement, and collection of city income tax by department of treasury; agreement; disposition of amounts collected; provisions. |
| 284-1964-2 | CHAPTER 2 UNIFORM CITY INCOME TAX ORDINANCE (141.601...141.699) |
| Section 141.601 | Uniform city income tax ordinance; short title. |
| Section 141.602 | Uniform city income tax ordinance; rules of construction, definitions. |
| Section 141.603 | Definitions; A to D. |
| Section 141.604 | Definitions; C. |
| Section 141.605 | Definitions; D. |
| Section 141.606 | Definitions; E, F. |
| Section 141.607 | Definitions; F to N. |
| Section 141.608 | Definitions; N to P. |
| Section 141.609 | Definitions; R to T. |
| Section 141.611 | Excise tax on incomes; rates. |
| Section 141.611a | Ordinance, resolution, or agreement to dedicate and transfer funds; purposes; commencement; amount; definitions. |
| Section 141.611b | City as qualified local unit of government; dedication and transfer of funds; purposes; use of federal data facility fund; amount; definitions. |
| Section 141.612 | Excise tax on incomes; application to resident individuals. |
| Section 141.613 | Types of nonresident income to which tax applicable; extent and basis of tax. |
| Section 141.614 | Excise tax on incomes; taxable net profits of a corporation, definition. |
| Section 141.615 | Excise tax on incomes; unincorporated business, profession; sole proprietorship, partnership. |
| Section 141.616 | Unincorporated business, profession, or activity; return. |
| Section 141.617 | Unincorporated business, profession, or activity; election to pay tax. |
| Section 141.618 | Partial business activity in city; apportionment of net profit. |
| Section 141.619 | Partial business activity in city; separate accounting method. |
| Section 141.620 | Partial business activity in city; business allocation percentage method. |
| Section 141.621 | Partial business activity in city; percentage of average net book value; gross rental value of real property. |
| Section 141.622 | Partial business activity in city; percentage of compensation paid employees. |
| Section 141.623 | Partial business activity in city; percentage of gross revenue. |
| Section 141.624 | Partial business activity in city; business allocation percentage. |
| Section 141.625 | Partial business activity in city; substitute methods. |
| Section 141.626 | Capital gains and losses; determination. |
| Section 141.627 | Estates or trusts, deemed nonresidents; definitions. |
| Section 141.628 | Income from estates and trusts. |
| Section 141.631 | Exemptions. |
| Section 141.632 | Payments and benefits not subject to tax. |
| Section 141.633 | Deductible expenses generally. |
| Section 141.634 | Deductible expenses; alimony, separate maintenance payments and principal sums payable in installments, moving expenses, and payments to retirement plan or account. |
| Section 141.635 | Qualified taxpayer within renaissance zone; determination of deductions claimed. |
| Section 141.640 | Extension for filing annual return. |
| Section 141.641 | Annual return; joint return. |
| Section 141.642 | Returns; contents. |
| Section 141.643 | Payment of tax; refund; interest; allocation of payment; notice; nonobligated spouse; form; filing; release of liability; definitions. |
| Section 141.644 | Federal income tax return; eliminations. |
| Section 141.645 | Net profits; consolidated returns. |
| Section 141.646 | Amended return; change of method of accounting. |
| Section 141.651 | Withholding of tax by employer; voluntary withholding by certain employers; employer as trustee; failure or refusal to deduct and withhold tax; liability; discharge. |
| Section 141.652 | Tax withheld; payments or persons excepted. |
| Section 141.653 | Tax withheld; payment by employee or employer. |
| Section 141.654 | Tax withheld; exemptions claimed; percentage of work done at predominant place of employment; qualified taxpayer within renaissance zone. |
| Section 141.655 | Tax withheld; revised form; time for filing; qualified taxpayer within renaissance zone. |
| Section 141.656 | Refusal by employee to furnish withholding certificate; withholding by employer; report. |
| Section 141.657 | Tax withheld; withholding tables; first compensation taxable. |
| Section 141.658 | Tax withheld; overwithheld tax, refund. |
| Section 141.659 | Tax withheld; correction of error, refund. |
| Section 141.660 | Tax withheld; payment by employer; return; electronic funds transfer. |
| Section 141.661 | Tax withheld; employer's reconciliation of quarterly returns; deficiency; refund; information return; cessation of business. |
| Section 141.662 | Declaration of estimated tax; filing; form; time; exceptions. |
| Section 141.663 | Declaration of estimated tax not withheld; computation; payment; installments. |
| Section 141.664 | Annual return; filing; extension of time; failure to file; penalty. |
| Section 141.664a | Sale of business or stock of goods or quitting business; liability for tax; escrow by purchaser; release to purchaser of known tax liability; failure to comply with escrow requirements; liability of corporation officers. |
| Section 141.665 | Credit for city income tax paid another city. |
| Section 141.666 | Fractional part of a cent or dollar. |
| Section 141.671 | Rules and regulations; adoption; enforcement; forms; collection of tax. |
| Section 141.672 | Special ruling; appeal to income tax board of review. |
| Section 141.673 | Examination of books and records; witnesses; additional provisions relating to dispute resolution. |
| Section 141.674 | Information confidential; divulgence, penalty, discharge from employment. |
| Section 141.680 | Waiver of interest or penalties during extension. |
| Section 141.681 | Repealed. 1996, Act 478, Eff. Jan. 1, 1997. |
| Section 141.682 | Payment of tax; interest; “adjusted prime rate” defined; penalty for delay; waiver of penalty for reasonable cause. |
| Section 141.683 | Additional tax assessment; when interest and penalty not imposed. |
| Section 141.684 | Due and unpaid assessment; determination; proposed assessment; written protest or request for informal conference; frivolous protest; penalty. |
| Section 141.685 | Final assessment. |
| Section 141.686 | Failure to pay tax; demand; recovery; prosecution. |
| Section 141.686a | Authority to impose a lien for taxes. |
| Section 141.686b | Demand for payment; warrant; levy on property; refusal or failure to surrender property; personal liability; effect of levy on salary or wages; service of warrant-notice levy. |
| Section 141.686c | Recording release of a lien; conditions for filing; release of levy; conditions for service; reimbursement of fee; certificate of withdrawal; release of levy. |
| Section 141.687 | Jeopardy assessment; procedure. |
| Section 141.688 | Statute of limitations; waiver; payment of tax. |
| Section 141.689 | Statute of limitations; refund. |
| Section 141.691 | Income tax board of review; appointment of city residents; selection of officers; adoption, filing, inspection, and copies of rules of procedure; quorum; conflict of interests; record of transactions and proceedings; availability of record and other writings to public; conducting business at public hearing; notice of hearing. |
| Section 141.692 | Income tax board of review; notice of appeal; transcript; hearing; confidential tax data; payment of deficiency or refund. |
| Section 141.692a | Appeal of final assessment, decision, or order for collection of city income tax to tax tribunal; procedure. |
| Section 141.693 | Appeal of rule to department; appeal of final assessment, decision, or order to tax tribunal; procedure. |
| Section 141.694 | Appeal to court of appeals or supreme court; procedure. |
| Section 141.695 | Payment to taxpayer from city general fund or city income tax trust fund. |
| Section 141.699 | Violations; misdemeanor; penalties. |
| 284-1964-3 | CHAPTER 3 ALTERNATIVE PROVISIONS (141.701...141.787) |
| Section 141.701 | Alternative provisions; adoption. |
| Section 141.760 | Tax withheld; return; payment; electronic funds transfer. |
| Section 141.761 | Tax withheld; reconciliation of quarterly returns; deficiencies; refunds; information returns; cessation of business. |
| Section 141.787 | Jeopardy assessment; procedure. |
| Act 198 of 1970 | Repealed-CITY UTILITY USERS TAX ACT (141.801 - 141.837) |
| Act 232 of 1971 | Repealed-COUNTY TAX ON BUSINESSES OF PROVIDING ROOMS FOR TRANSIENT GUESTS (141.851 - 141.855) |
| Act 263 of 1974 | EXCISE TAX ON BUSINESS OF PROVIDING ACCOMMODATIONS (141.861 - 141.867) |
| Section 141.861 | Definitions. |
| Section 141.862 | County excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendment or repeal of ordinance; tax rate; increase subject to vote of electors in compliance with state constitution and subsection (1). |
| Section 141.862a | Local unit of government excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendment or repeal of ordinance; tax rate; subject to vote of electors in compliance with state constitution and subsection (1). |
| Section 141.863 | Mandatory provisions of ordinance. |
| Section 141.864 | Discretionary provisions of ordinance. |
| Section 141.865 | Effective date of ordinance. |
| Section 141.866 | Excise taxes cumulative. |
| Section 141.867 | Deposit and use of revenues. |
| Act 395 of 1980 | COMMUNITY CONVENTION OR TOURISM MARKETING ACT (141.871 - 141.880) |
| Section 141.871 | Short title. |
| Section 141.871a | Legislative findings. |
| Section 141.872 | Definitions. |
| Section 141.873 | Marketing program and assessment district; establishment; marketing program notice; filing; contents; exclusion; excise or other tax; copies of notice; list of owners. |
| Section 141.873a | Marketing program; approval or disapproval; referendum; effective date of marketing program and assessment; filing and serving another marketing program notice. |
| Section 141.874 | Marketing program; contents. |
| Section 141.875 | Transient facility; assessment; computation; payment; reimbursement; agreement to accept payment of assessments; forwarding money; withholding portion of assessment for administrative costs; verification and audit of owner's assessment payments; state use tax returns; unpaid assessments; interest and delinquency charges; suit to collect; assessments as trust funds; notice. |
| Section 141.876 | Assessment revenues not state funds; deposit and disbursement; financial statements; audit; report; copies; failure of bureau to provide copies; penalty. |
| Section 141.877 | Repealed. 1984, Act 59, Imd. Eff. Apr. 12, 1984. |
| Section 141.877a | Biannual formal meeting; review marketing plan. |
| Section 141.877b | Master plan; annual meeting; disapproval. |
| Section 141.878 | Discontinuance of assessment; referendum; proposing new marketing program notice; failure to adopt resolution discontinuing assessment; further referendum. |
| Section 141.879 | Building or combination of buildings with less than 10 rooms; agreement to be subject to assessment; participation in marketing program; duration of assessment. |
| Section 141.880 | Existing assessment district and marketing program. |
| Act 383 of 1980 | CONVENTION AND TOURISM MARKETING ACT (141.881 - 141.889) |
| Section 141.881 | Short title. |
| Section 141.881a | Legislative findings. |
| Section 141.882 | Definitions. |
| Section 141.883 | Marketing program notice; contents; assessment; mailing copy of notice to owner of transient facility; referendum. |
| Section 141.884 | Marketing program; contents. |
| Section 141.885 | Assessment; payment; statement of room charges; reimbursement from room charges; verification and audit of owner's assessment payments; state use tax returns; unpaid assessments; interest and delinquency charges; suit to collect; notice. |
| Section 141.886 | Assessment revenues not state funds; deposit and disbursement; financial statements; audit; report; copies. |
| Section 141.887 | Advisory committee; election and terms of members; formal meetings; review of proposed marketing program; approval or rejection; recommendations; board of directors. |
| Section 141.887a | Biannual formal meeting; review marketing plan. |
| Section 141.887b | Master plan; annual meeting; disapproval. |
| Section 141.888 | Discontinuance of assessment; referendum; proposing new marketing program notice; failure to adopt resolution discontinuing assessment; further referendum. |
| Section 141.889 | Effective date. |
| Act 244 of 1989 | REGIONAL TOURISM MARKETING ACT (141.891 - 141.900) |
| Section 141.891 | Short title. |
| Section 141.891a | Legislative findings. |
| Section 141.892 | Definitions. |
| Section 141.893 | Tourism marketing program notice; filing; contents; copies; list of transient facilities. |
| Section 141.894 | Tourism marketing program; approval or disapproval; written referendum; effective date; failure of referendum. |
| Section 141.895 | Tourism marketing program; scope. |
| Section 141.896 | Assessments generally. |
| Section 141.897 | Disposition of assessment revenues; financial statements; certified report; copies. |
| Section 141.897a | Board meeting; annual marketing plan. |
| Section 141.897b | Master plan; travel bureau; disapproval of annual marketing plan. |
| Section 141.898 | Discontinuance of assessment; referendum. |
| Section 141.899 | Building or combination of buildings; agreement to be subject to tourism marketing program; assessment. |
| Section 141.900 | Effect of assessment or tax based on room charge. |
| Act 140 of 1971 | GLENN STEIL STATE REVENUE SHARING ACT OF 1971 (141.901 - 141.921) |
| Section 141.901 | Short title. |
| Section 141.902 | “Intangibles tax,”“sales tax,” and “state income tax” defined. |
| Section 141.903 | “Population” and “rate” defined. |
| Section 141.904 | “Local property taxes,”“local income and excise taxes,”“local taxes,”“overlapping taxes,” and “special assessments” defined. |
| Section 141.905 | Definitions. |
| Section 141.906 | Additional definitions. |
| Section 141.907 | Special census of population; cost; provisions; certification and utilization of results; enumeration date; share of revenues based on increased population. |
| Section 141.911 | Payments to counties from state income tax collections; time and basis; payments to counties based on sales tax collections. |
| Section 141.911a | Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999. |
| Section 141.912 | Payments to cities, villages, and townships from sales tax collections; time and basis. |
| Section 141.912a | Payments to cities, villages, townships, and counties; calculations; interest; payment of proportionate share of reimbursements to eligible authorities; disbursement dates. |
| Section 141.913 | Payments to cities, villages, and townships from state income tax and single business tax; payments based on sales tax collections; population more than or less than 750,000; limitations; distributions; payment dates; annual appropriation by legislature; withholding payments. |
| Section 141.913a | Census delay adjustment payments; eligibility of city, village, or township; calculation; reservation of additional sum; appropriation; reduction of amounts reserved. |
| Section 141.913b | Payments to include interest; delay in payments; gubernatorial directive; unavoidable delay or set off; disbursement by state treasurer. |
| Section 141.913c | Reduced rate or collections from local governmental unit's property, income, or utility tax; use of reduction as basis. |
| Section 141.913d | Distribution periods less than 12 months; annualization of amount. |
| Section 141.914 | Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999. |
| Section 141.914a | Supplemental payments to cities, villages, or townships; computation; appropriation. |
| Section 141.915 | Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999. |
| Section 141.916 | Repealed. 1975, Act 245, Imd. Eff. Sept. 4, 1975. |
| Section 141.917 | Disposition of payments made to cities, villages, townships, and counties. |
| Section 141.917a | Withholding amount equivalent to delinquent payments due on emergency municipal loan; withholding payment under act; extent; plan for financing outstanding obligations upon which municipality defaulted; use of amounts withheld; payment of debt service on bonds or notes; agreement assigning or pledging payment; statement; withholding payment to satisfy payment due and owing to state. |
| Section 141.918 | Report on local taxes, special assessments, overlapping taxes, and taxable value; report on levied millage rate; effect of failure to report; prorating and allocating overlapping taxes; report on local revenues; summary and analysis of reports; recommendations; report on tax collections available for distribution; distribution in single warrant; reduced millage rate considered to be 1 mill. |
| Section 141.919 | Effective date. |
| Section 141.920 | Receipts of cities, villages, or townships maintaining local tax efforts. |
| Section 141.921 | Withholding payments until submission of financial report or audit; filing, evaluation, certification, and institution of financial plan to correct deficit condition; noncompliance; notification of legislature; “deficit condition” defined. |
| Act 243 of 1980 | EMERGENCY MUNICIPAL LOAN ACT (141.931 - 141.942) |
| Section 141.931 | Definitions. |
| Section 141.932 | Local emergency financial assistance loan board; creation; membership; powers and duties; approval of actions; conducting business at public meeting; staff services; powers of municipality. |
| Section 141.933 | Maximum amount of loans in fiscal year; limitations; conditions; maintaining loan proceeds in separate account; monitoring expenditures; loan proceeds subject to MCL 45.621 to 45.631; revenue for loans; restructuring payments; “county juvenile agency” defined. |
| Section 141.933a | Proceeds of a loan; special assessment. |
| Section 141.934 | Application for loan by municipality; resolution; certification of information and conditions; inspection, copying, or auditing of books and records; applicability of subsection (1). |
| Section 141.935 | Repealed. 2016, Act 197, Imd. Eff. June 21, 2016. |
| Section 141.936 | Annual rate or rates of interest; fixed rate; rate calculated upon formula; limitation; payment of interest and principal; delinquency; repayment at earlier date or in fewer installments; prohibited conditions; effect of failure to make repayments; loan as general obligation of municipality; exception. |
| Section 141.936a | State treasurer selling or transferring loan; security; interest rate; terms; notice. |
| Section 141.937 | Duties of municipality receiving loan; failure to comply with subsection (1) and 5-year plan; definitions; exception. |
| Section 141.938 | Repealed. 2016, Act 197, Imd. Eff. June 21, 2016. |
| Section 141.939 | Annual report; evaluation of loan program; recommendations. |
| Section 141.940 | Repealed. 1980, Act 324, Imd. Eff. Dec. 15, 1980. |
| Section 141.941 | Short title. |
| Section 141.942 | Conditional effective date. |
| Act 289 of 1977 | FIRE PROTECTION SERVICES FOR STATE FACILITIES (141.951 - 141.956) |
| Section 141.951 | Definitions. |
| Section 141.952 | Payments to municipalities with state-owned facilities; plan; report; date of valuation; consultations; furnishing local assessor and state tax commission with copies of director's report; recommendations for adjustments to proposed valuations; date of final determination; notice of final estimated value and final estimated equalized value. |
| Section 141.953 | Submission of data by municipality; form; review of data; certification of amount; warrant. |
| Section 141.954 | Determination of amount due municipality; conditions precluding payment. |
| Section 141.955 | State facility not prohibited from entering contract pursuant to MCL 17.71 et seq. |
| Section 141.956 | Prorating amount appropriated to each municipality. |
| Act 626 of 1978 | Repealed-STATE PAYMENTS TO LOCAL GOVERNMENTS (141.971 - 141.981) |
| E.R.O. No. 1993-6 | EXECUTIVE REORGANIZATION ORDER (141.991 - 141.991) |
| Section 141.991 | Transfer of powers and duties of the state budget director under the state revenue sharing act and the health and safety fund act from the department of management and budget to the department of treasury by a type III transfer. |
| Act 80 of 1981 | FISCAL STABILIZATION ACT (141.1001 - 141.1011) |
| Section 141.1001 | Short title. |
| Section 141.1002 | State administrative board; powers and duties; actions of board. |
| Section 141.1003 | Cities or counties authorized to borrow money and issue general obligation bonds or obligations to fund operating deficit. |
| Section 141.1004 | Application for order approving bonds or obligations; resolution; determination of accumulated operating deficit; conditions and determinations; statement; issuance of order; determinations and findings conclusive; maximum amount of bonds or obligations; exceptions; bonds or obligations not subject to revised municipal finance act; agency financing reporting act applicable. |
| Section 141.1005 | Bonds or obligations; amounts included. |
| Section 141.1006 | Bonds or obligations; terms and conditions. |
| Section 141.1007 | Levy of property taxes for payment of principal and interest on bonds or obligations. |
| Section 141.1008 | Issuing bonds or obligations as limited tax bonds or obligations; resolution without vote of electors and publication of notice; submitting question to electors; approval or disapproval; prior actions. |
| Section 141.1009 | Bonds or obligations issued before April 11, 1988; bonds or obligations issued after April 11, 1988 and before January 1, 2010; powers of legislative body; agreement providing for direct payment of distributable aid to paying agent, trustee, escrow agent, or other person; lien; special fund; use of taxes; definition. |
| Section 141.1010 | Action to enforce compliance with act. |
| Section 141.1011 | Conditional effective date. |
| Act 97 of 1981 | Repealed-MICHIGAN MUNICIPAL DISTRIBUTABLE AID BOND ACT (141.1021 - 141.1030) |
| Act 227 of 1985 | SHARED CREDIT RATING ACT (141.1051 - 141.1078) |
| Section 141.1051 | Legislative findings and declarations. |
| Section 141.1052 | Short title. |
| Section 141.1053 | Definitions. |
| Section 141.1054 | Michigan municipal bond authority; created; powers; funds. |
| Section 141.1055 | Board of trustees; appointment, qualifications, and terms of members; duties; oath; vacancy; organization; rules of procedure; conducting business at public meetings; notice; quorum; action of board; designation of representative. |
| Section 141.1056 | Chairperson; employment, qualifications, duties, and compensation of personnel; delegation of powers and duties; exercise of powers, duties, and functions; budgeting, procurement, and related functions; costs; report; annual audit. |
| Section 141.1057 | Powers of board generally. |
| Section 141.1058 | Purchase of municipal obligations by authority; bonds or notes of authority; expenses; preferential treatment in rate of interest; forgiving or relinquishing interest or principal of obligation; purchase of qualified bonds of school district; additional purchase. |
| Section 141.1059 | Bonds or notes of authority; purposes; payment; security; authorization; requirements; validity of signature; sale; revised municipal finance act inapplicable; issuance of bonds subject to agency financing reporting act; interest rate exchange agreement. |
| Section 141.1060 | Retirement, funding, or refunding of notes. |
| Section 141.1061 | Bonds or notes to refund bonds or notes. |
| Section 141.1062 | Security transactions; authorization and approval. |
| Section 141.1063 | Authority of member, executive director, or other personnel as to notes, bonds, and investments. |
| Section 141.1064 | Powers constituting covenants by authority and contracts with holders of bond or note. |
| Section 141.1065 | Pledge of revenues or other money; lien of pledge; payment assigned or pledged to authority to be held in trust for payment of principal and interest; payment subject to lien; nature of lien; filing or recordation not required. |
| Section 141.1065a | Repealed. 1990, Act 281, Imd. Eff. Dec. 13, 1990. |
| Section 141.1066 | Reserve funds. |
| Section 141.1066a | State water pollution control revolving fund; establishment; compliance; funding; assistance to governmental unit; loan agreement; determination of eligible projects; maximum amount of municipal obligation; maximum interest rate. |
| Section 141.1066b | State drinking water revolving fund. |
| Section 141.1066c | School loan revolving fund. |
| Section 141.1066d | Grant agreements entered under MCL 324.5204a. |
| Section 141.1067 | Default or noncompliance by authority. |
| Section 141.1068 | Liability on bonds or notes. |
| Section 141.1069 | Purchasing, holding, canceling, or reselling bonds or notes of authority. |
| Section 141.1070 | State pledge to and agreement with holders of bonds or notes. |
| Section 141.1071 | Investment of sinking fund, money, or other fund by banking business, insurance business, or fiduciary in bonds or notes; bonds or notes as security for public deposits. |
| Section 141.1072 | Property and income of authority; public property; public purpose; exemptions from taxes and special assessments. |
| Section 141.1073 | Municipal obligations generally. |
| Section 141.1074 | Agreement by governmental unit upon sale or issuance of municipal obligations; additional powers of authority. |
| Section 141.1075 | Construction of act. |
| Section 141.1076 | Severability. |
| Section 141.1077 | Repealed. 2000, Act 416, Imd. Eff. Jan. 8, 2001. |
| Section 141.1078 | Repealed. 1996, Act 241, Imd. Eff. June 10, 1996. |
| Act 101 of 1988 | Repealed-LOCAL GOVERNMENT FISCAL RESPONSIBILITY ACT (141.1101 - 141.1118) |
| Act 100 of 1990 | CITY UTILITY USERS TAX ACT (141.1151 - 141.1177) |
| 100-1990-1 | CHAPTER 1 CITY UTILITY USERS TAX (141.1151...141.1158b) |
| Section 141.1151 | Short title. |
| Section 141.1152 | Uniform city utility users tax ordinance; contract with lighting authority; adoption; rescission; amendment; notice; report; placement of revenue in police department budget; payment to lighting authority; "police officer" and "lighting authority" defined. |
| Section 141.1153 | Uniform rules governing appeal. |
| Section 141.1154 | Compliance with order; grievance; appeal; recovery; payment. |
| Section 141.1155 | Applicability; exemption; qualified start-up business. |
| Section 141.1156 | Ordinance set forth in chapter 2. |
| Section 141.1157 | Retroactive application. |
| Section 141.1158 | Legislative intent. |
| Section 141.1158a | Contract with lighting authority. |
| Section 141.1158b | Amount held in trust. |
| 100-1990-2 | CHAPTER 2 UNIFORM CITY UTILITY USERS TAX ORDINANCE (141.1161...141.1177) |
| Section 141.1161 | Short title. |
| Section 141.1162 | Definitions. |
| Section 141.1163 | Imposition of city utility users tax; rate; measurement. |
| Section 141.1164 | Billing; tax as debt; delinquency; remittance; filing annual return. |
| Section 141.1165 | Rules relating to administration and enforcement; adoption, amendment, and repeal; collection and disposition of taxes and payments; special ruling; examination of books, papers, and records. |
| Section 141.1166 | Confidentiality; violation; penalties. |
| Section 141.1167 | Examinations and investigation; furnishing means, facilities, and opportunity; ordering personal appearance for examination; refuse to submit to examination or investigation; violation; penalties. |
| Section 141.1168 | Delinquent tax amounts; interest and penalties. |
| Section 141.1169 | Failure to remit tax moneys received from users; issuance and service of proposed assessment; proof of mailing; written protest. |
| Section 141.1170 | Hearing; final assessment; proof of mailing; effect of not filing protest. |
| Section 141.1171 | Refusal to pay tax due; obligation to rebill; issuance of proposed or final assessment; demand for payment; recovery in court; prosecution. |
| Section 141.1172 | Additional assessment. |
| Section 141.1173 | Claim for refund; time; denial; appeal; payment of tax deficiency. |
| Section 141.1174 | Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund. |
| Section 141.1175 | Grievance; judicial determination. |
| Section 141.1176 | Payment of recovery from general fund. |
| Section 141.1177 | Violations; penalties. |
| Act 72 of 1990 | Repealed-LOCAL GOVERNMENT FISCAL RESPONSIBILITY ACT (141.1201 - 141.1291) |
| Act 182 of 1990 | COUNTY REDISTRIBUTION OF FEDERAL PAYMENTS (141.1301 - 141.1304) |
| Section 141.1301 | Definitions. |
| Section 141.1302 | Redistribution of federal payments; purposes; ratio; apportionment of money among local school districts and townships. |
| Section 141.1303 | Expenditure of money received under county payment act; distribution; notification; election to receive full payment or 25% payment amount; redistribution; duties of county treasurer; refusal to accept payment. |
| Section 141.1304 | Repeal of MCL 388.831 to 388.833. |
| Act 25 of 2007 | CONVENTION AND TOURISM PROMOTION ACT (141.1321 - 141.1328) |
| Section 141.1321 | Short title. |
| Section 141.1321a | Legislative findings. |
| Section 141.1322 | Definitions. |
| Section 141.1323 | Marketing program notice; filing; contents; assessment; limitation; mailing; form; effectiveness; referendum; effective date of assessment. |
| Section 141.1324 | Marketing program; provisions. |
| Section 141.1325 | Payment by owner of transient facility in assessment district; copies of use tax returns; forwarding to certified public accountants; interest; liability for payment; notice required. |
| Section 141.1326 | State funds prohibited; disposition of money; disbursement; financial statements; audit; mailing. |
| Section 141.1327 | Advisory committee. |
| Section 141.1327a | Board meeting; annual marketing plan. |
| Section 141.1327b | Master plan; travel bureau; disapproval of annual marketing plan. |
| Section 141.1328 | Discontinuance of assessment; referendum; resolution; further referendum. |
| Act 554 of 2008 | REGIONAL CONVENTION FACILITY AUTHORITY ACT (141.1351 - 141.1379) |
| Section 141.1351 | Short title. |
| Section 141.1353 | Legislative findings. |
| Section 141.1355 | Definitions. |
| Section 141.1357 | Qualified metropolitan area; creation of authority; authority as municipal public body corporate and politic; powers, duties, and jurisdictions; name; transfer of qualified convention facility from qualified city to authority; exemption from taxes and special assessments; presumption of validity. |
| Section 141.1359 | Board of directors; membership; qualifications; "local government" defined; terms; vacancy; filing of appointment; oath; compensation; individuals prohibited from appointment. |
| Section 141.1361 | Board; meeting; election of chairperson and officers; actions requiring unanimous consent; business conducted at public meeting; availability of records and documents to public; system of accounts; annual audit; budget; contracts; use of competitive procurement methods; exceptions; purchases; preferences; procedures to monitor performance of contracts; procurement policy; employment of personnel; certain actions prohibited; citizens advisory council. |
| Section 141.1363 | Chief executive officer; appointment; compensation; duties; responsibilities; service; powers; bond; certain conduct prohibited. |
| Section 141.1365 | Board member or officer, appointee, or employee of authority; discharge of duties; nonpartisan; reliance on certain opinions, reports, or statements; adoption of bylaws; personal liability; insurance; conflicts of interest; ethics manual; removal of board member from office; filing financial disclosure statement; rules; interest in or employment by entity after termination of board membership or employment. |
| Section 141.1367 | Authority; powers and duties; levy of tax. |
| Section 141.1369 | Transfer of qualified convention facility to authority; resolution disapproving transfer; leasing of qualified convention facility to authority; lease requirements; actions to occur on transfer date; duties and obligations of authority; certain contracts, agreements, conveyances, rights, obligations, or liabilities as voidable; cancellation or termination of agreement to which local government is party; reversion; agreement to make capital improvements. |
| Section 141.1371 | Transfer of employees to authority; reassignment of employees within local government; representation; rights and benefits; effect of transfer on pension benefits or credits. |
| Section 141.1373 | Revenue sources; establishment of regional convention facility operating trust fund; expenditures; financial obligation. |
| Section 141.1375 | Bonds or municipal securities; issuance; interest rate exchange or swap, hedge, or similar agreements; creation of reserve fund; pledge; filing; issuance and delivery of notes; maturity; use of proceeds; exemptions. |
| Section 141.1377 | Evidences of indebtedness or liability as contract; assumption and performance of obligations. |
| Section 141.1379 | Applicability of restrictions standards or prerequisites of local government; additional powers; construction of act. |
| Act 203 of 1999 | THE CONVENTION FACILITY AUTHORITY ACT (141.1401 - 141.1414) |
| Section 141.1401 | Short title. |
| Section 141.1402 | Legislative findings. |
| Section 141.1403 | Definitions. |
| Section 141.1404 | Establishment of authority by county and city; resolution; organization. |
| Section 141.1405 | Board of directors; powers, duties, and functions; membership; terms; oath of office; vacancy; eligibility of legislative member or city official. |
| Section 141.1406 | Board of directors; discharge of duties; actions; meetings; compensation. |
| Section 141.1407 | Conduct of business at public meetings; disclosure requirements. |
| Section 141.1408 | Powers of authority; tax levy prohibited. |
| Section 141.1409 | Employment of staff; audits; budget. |
| Section 141.1410 | Convention facility authority fund; creation; disposition of money. |
| Section 141.1411 | Payment of costs from certain revenues. |
| Section 141.1412 | Issuance of negotiable revenue bonds; limitations. |
| Section 141.1413 | Property of authority. |
| Section 141.1414 | Use of funds received pursuant to section 301 of 1999 PA 137. |
| Act 254 of 2010 | REGIONAL CONVENTION AND TOURISM PROMOTION ACT (141.1431 - 141.1437) |
| Section 141.1431 | Short title. |
| Section 141.1431a | Legislative findings. |
| Section 141.1432 | Definitions. |
| Section 141.1433 | Marketing program notice; filing; contents; mailing to owners of transient facility owners; right of referendum; assessment contained in notice; effectiveness; written referendum; effect of approval or disapproval of assessment. |
| Section 141.1434 | Marketing program; provisions. |
| Section 141.1435 | Assessment payments; computation; statement of room charges; forwarding copies of use tax returns; use by certified public accountants; interest; delinquency charge; attorney fees and court costs; liability for payment after mailing of notice. |
| Section 141.1436 | Assessment revenues; deposit; disbursement; mailing audited financial statements and report; failure of bureau to provide copies within certain time limit; penalty. |
| Section 141.1436a | Board meeting; annual marketing plan. |
| Section 141.1436b | Master plan; travel bureau; disapproval of annual marketing plan. |
| Section 141.1437 | Referendum to discontinue assessment. |
| Act 340 of 2020 | REGIONAL EVENT CENTER FINANCING ACT (141.1441 - 141.1445) |
| Section 141.1441 | Short title. |
| Section 141.1442 | Definitions. |
| Section 141.1443 | Event center financing program; assessment; ordinance; form; written referendum. |
| Section 141.1444 | Payment of assessment; reimbursement; audit; interest; notice required. |
| Section 141.1445 | Disposition of revenue. |
| Act 147 of 2000 | SAFE DRINKING WATER FINANCIAL ASSISTANCE ACT (141.1451 - 141.1455) |
| Section 141.1451 | Short title. |
| Section 141.1452 | Definitions. |
| Section 141.1453 | Notes or bonds; issuance; use; limitation; sale to Michigan municipal bond authority. |
| Section 141.1454 | Notes or bonds; issuance; authorization by resolution; provisions. |
| Section 141.1455 | Construction of act; purpose; restriction. |
| Act 4 of 2011 | LOCAL GOVERNMENT AND SCHOOL DISTRICT FISCAL ACCOUNTABILITY ACT (141.1501 - 141.1531) |
| Section 141.1501-141.1531 | Act 4 of 2011 was rejected by a majority of the electors at the November 2012 general election. |
| Act 436 of 2012 | LOCAL FINANCIAL STABILITY AND CHOICE ACT (141.1541 - 141.1575) |
| Section 141.1541 | Short title. |
| Section 141.1542 | Definitions. |
| Section 141.1543 | Findings; declarations. |
| Section 141.1544 | Determination of probable financial stress; preliminary review; conditions; school district; notification to local government; interim report of findings; final report; finding of probable financial stress; appointment of review team for municipal government; appointment of review team for local school district; staff support; duration of appointment. |
| Section 141.1545 | Review team; powers; meeting with local government; report; posting on department of treasury's website; contents; appointment of individual or firm to carry out review and submit report. |
| Section 141.1546 | Determination by governor; opportunity for local government to submit statement; determination of financial emergency; notification; hearing; findings of fact by governor; report; resolution by local government to appeal determination. |
| Section 141.1547 | Local government options; approval of resolution by mayor or school board; failure of local governing body to pass resolution; limitation. |
| Section 141.1547a | School district subject to enhanced deficit elimination plan; determination by state treasurer; declaration of financial emergency; appointment of emergency manager; recommendation. |
| Section 141.1548 | Consent agreement; negotiation and signature; provisions; continuing operations plan; form; amendment of budget adopted by municipal government or school district; recovery plan; terms and provisions; powers granted to chief administrative officer, chief financial officer, governing body, or other local officers; consultant; release from requirements. |
| Section 141.1549 | Emergency manager; appointment by governor; powers; qualifications; compensation; private funds; additional staff and assistance; quarterly reports; service; removal of local government from receivership; delegation of duties from governor to state treasurer; applicable state laws; appointment under former act; removal. |
| Section 141.1550 | Orders. |
| Section 141.1551 | Financial and operating plan for local government; development and amendment by emergency manager; objectives; submission; modification; form; conduct of public informational meeting; effect of plan adopted under former law. |
| Section 141.1552 | Additional actions by emergency manager; suspension of power of administrative officer and governing body; contracts subject to competitive bidding; sale or transfer of public utility; limitation. |
| Section 141.1553 | Pendency of receivership; compensation of chief administrative officer and members of local governing body. |
| Section 141.1554 | School district in receivership; additional actions. |
| Section 141.1555 | Sale of asset worth more than $50,000.00; payment of benefit upon death of police officer or firefighter. |
| Section 141.1556 | Criminal conduct contributing to receivership status. |
| Section 141.1557 | Report. |
| Section 141.1558 | Recommendation to proceed under chapter 9. |
| Section 141.1559 | Proposed action; submission to local governing body; approval or disapproval; alternative proposal. |
| Section 141.1560 | Emergency manager; immunity from liability; responsibilities of attorney general; costs; insurance; litigation expenses after conclusion of date of service; failure of municipal government or school district to honor and remit legal expenses. |
| Section 141.1561 | Adoption and implementation of 2-year budget. |
| Section 141.1562 | Determination that financial emergency rectified; actions by governor. |
| Section 141.1563 | Receivership transition advisory board. |
| Section 141.1564 | Determination that financial conditions not corrected; appointment of new emergency manager. |
| Section 141.1565 | Neutral evaluation process. |
| Section 141.1566 | Chapter 9 proceeding. |
| Section 141.1567 | Duty of local officials and employees to provide assistance and information; failure to abide by act. |
| Section 141.1568 | Imposition of taxes; prohibition. |
| Section 141.1569 | Issuance of bulletins; rules. |
| Section 141.1570 | Actions under former law. |
| Section 141.1571 | Emergency manager serving prior to effective date of act. |
| Section 141.1572 | Liability or cause of action. |
| Section 141.1573 | Severability. |
| Section 141.1574 | Appropriation. |
| Section 141.1575 | Appropriation. |
| Act 187 of 2014 | MICHIGAN SETTLEMENT ADMINISTRATION AUTHORITY ACT (141.1601 - 141.1611) |
| Section 141.1601 | Short title. |
| Section 141.1602 | Legislative findings and declarations. |
| Section 141.1603 | Definitions. |
| Section 141.1604 | Michigan settlement administration authority; creation; authority as state institution; appropriation. |
| Section 141.1605 | Authority; exercise of duties; performance of administrative functions. |
| Section 141.1606 | Board of directors; membership; compensation; travel and expenses; quorum; vote; members subject to MCL 15.321 to 15.330 and MCL 15.301 to 15.310; discharge of duties. |
| Section 141.1607 | Settlement administration fund; creation; deposit of money or other assets; investment; interest and earnings; money remaining at close of fiscal year; expenditure. |
| Section 141.1608 | Disbursement to retirement systems; conditions; return of money to countercyclical budget and economic stabilization fund; dissolution of authority. |
| Section 141.1609 | Public and governmental purpose. |
| Section 141.1610 | State contribution; obligation. |
| Section 141.1611 | Liability. |
| Act 181 of 2014 | MICHIGAN FINANCIAL REVIEW COMMISSION ACT (141.1631 - 141.1643) |
| Section 141.1631 | Short title. |
| Section 141.1632 | Legislative findings and declarations. |
| Section 141.1633 | Definitions. |
| Section 141.1634 | Financial review commission; creation; powers, duties, functions, and responsibilities; budgeting, procurement, personnel, and related management functions; qualified school district. |
| Section 141.1635 | Financial review commission; membership; financial review commission for both qualified city and qualified school district; exception; terms; compensation; travel and expenses; chairperson; quorum; conducting business at public meetings; writings subject to freedom of information act; bylaws; professional services; members and contractors or agents subject to MCL 15.321 to 15.330 and MCL 15.301 to 15.310; adoption of ethics policy; oath of office. |
| Section 141.1636 | Duties of commission; review and approval of applicable contracts; reports; approval of collective bargaining agreements; supplementary information; certification and report of debt service. |
| Section 141.1637 | Commission; powers. |
| Section 141.1638 | Waiver; resolution; conditions; rescission; reversal. |
| Section 141.1640 | Commission as public and governmental purpose. |
| Section 141.1641 | Appropriation. |
| Section 141.1642 | Dissolution; release of qualified city or qualified school district from oversight; qualified school district subject to emergency manager. |
| Section 141.1643 | Court of claims; jurisdiction. |
| Act 34 of 2001 | REVISED MUNICIPAL FINANCE ACT (141.2101 - 141.2821) |
| 34-2001-I | PART I DEFINITIONS (141.2101...141.2105) |
| Section 141.2101 | Short title. |
| Section 141.2103 | Definitions. |
| Section 141.2105 | Municipal security; limitations. |
| 34-2001-II | PART II POWERS (141.2201...141.2203) |
| Section 141.2201 | Powers and duties of department. |
| Section 141.2203 | Appeal of department determination. |
| 34-2001-III | PART III GENERAL (141.2301...141.2323) |
| Section 141.2301 | Issuance of municipal security. |
| Section 141.2303 | Annual audit report and qualifying statement; filing by municipality; compliance requirements; determination; correction of noncompliant requirements; reconsideration; order granting exception from prior approval. |
| Section 141.2304 | Issuance of municipal security; provisions applicable to contracting municipalities. |
| Section 141.2305 | Issuance of municipal security; interest rate; sale at discount; rating; maturity; principal as interest. |
| Section 141.2307 | Proposed bulletin; public comment period. |
| Section 141.2308 | Limited tax full faith and credit pledge; notice. |
| Section 141.2309 | Sale of municipal security at competitive or negotiated sale; requirements. |
| Section 141.2311 | Municipal security; registration; facsimile signatures; transfer of ownership; delivery; validity of signature of former officer. |
| Section 141.2313 | Mutilated security; substitution. |
| Section 141.2315 | Issuance of municipal security; determination; payment on demand; contrary ordinance or charter provision. |
| Section 141.2317 | Interest rate exchange or swap, hedge, or similar agreement; definitions. |
| Section 141.2319 | Document to be filed by municipality; failure to comply with subsection (1) or (2). |
| Section 141.2321 | Filing in electronic format. |
| Section 141.2323 | Municipal security issued without department approval; rating. |
| 34-2001-IV | PART IV SHORT-TERM MUNICIPAL SECURITIES (141.2401...141.2415) |
| Section 141.2401 | Short-term municipal securities; issuance; conditions; public airport authority. |
| Section 141.2403 | Resolution authorizing municipal security; tax levy provision; operating expenditures; limitation; set aside of taxes collected; tax installments; capital improvements; debt service charges. |
| Section 141.2405 | Issuance of short-term municipal securities; payments allowed; operating expenditures or debt service charges; limitation; authorizing resolution; set aside of taxes collected; capital improvements; deduction of outstanding principal amount. |
| Section 141.2407 | Anticipation of revenue sharing payments; issuance of short-term municipal securities; payment of operating expenditures; authorizing resolution; set aside of amounts for payment of principal and interest. |
| Section 141.2409 | Interest rate; limitation; payment. |
| Section 141.2411 | Money deposited in special fund; use. |
| Section 141.2413 | Anticipation of long-term municipal security proceeds; issuance of short-term municipal security; authorization of principal, interest, and redemption premiums; limitation on principal amount; use of proceeds. |
| Section 141.2415 | Anticipation of state or federal grants; issuance of short-term municipal security; pledge of grant proceeds as payment of principal, interest, and redemption premiums; limitation on principal amount; use of municipal security proceeds. |
| 34-2001-V | PART V LONG-TERM MUNICIPAL SECURITIES (141.2501...141.2518) |
| Section 141.2501 | Maturity time periods. |
| Section 141.2503 | Municipal securities of a single issue; maturity or redemption date; purchase at open market; redemption requirements; municipal securities of school district; municipal security issued by county, city, village, or township pursuant to MCL 141.2518. |
| Section 141.2505 | Municipal securities secured by special assessments. |
| Section 141.2507 | Interest rate charge on special assessments. |
| Section 141.2509 | Reserve fund; establishment. |
| Section 141.2511 | Issuance of municipal securities to fund county drain special assessment. |
| Section 141.2513 | Debt incurred; issuance of municipal securities secured by limited tax full faith and credit pledge. |
| Section 141.2515 | Water supply or sewage disposal, public building, or other public improvement; delivery of municipal security to defray cost. |
| Section 141.2517 | Capital improvement items; issuance of municipal security to pay cost; notice of intent; petition; referendum; special election; limitation on amount. |
| Section 141.2518 | Payment of unfunded pension liability or unfunded accrued health care liability; issuance of municipal security; comprehensive financial plan; requirements. |
| 34-2001-VI | PART VI REFUNDING (141.2601...141.2613) |
| Section 141.2601 | Issuance of refunding securities. |
| Section 141.2603 | Assumption of outstanding security by another municipality; refunding. |
| Section 141.2605 | Debt as additional to statutory or charter limitation of tax rate or outstanding debt limit. |
| Section 141.2607 | Application of refunding security proceeds and available money. |
| Section 141.2609 | Conditions for securing certain outstanding municipal securities. |
| Section 141.2611 | Refund of outstanding securities by issuance of refunding security; prohibition; exception; procedures; reasonable basis. |
| Section 141.2613 | Refunding securities; effect of 141.2503. |
| 34-2001-VII | PART VII TAX LEVIES, DEBT RETIREMENT, AND SINKING FUND (141.2701...141.2821) |
| Section 141.2701 | Annual tax levy; determination; limitation not applicable; adjustment in event of surplus funds; use of money remaining in debt retirement fund; priority; set aside of tax collections allocable to principal and interest payment; failure of officer to perform duties; “tax levy” defined. |
| Section 141.2705 | Debt retirement funds; accounting; use; pooled or combined for deposit or investment; certification of debt retirement. |
| Section 141.2707 | Sinking fund; use; deposit; accounting. |
| 34-2001-VII-VIII | CHAPTER VIII (141.2801...141.2821) |
| Section 141.2801 | Effective date. |
| Section 141.2802 | Outstanding municipal security; default; powers of department; plan; implementation. |
| Section 141.2803 | Repeal of MCL 131.1 to 132.4, 133.1 to 133.9, 133.12 to 133.15, and 134.1 to 139.3; effective date of repeal of MCL 133.10 to 133.11. |
| Section 141.2805 | Repeal of administrative rules of municipal finance division; effective date. |
| Section 141.2807 | Exceptions from prior approval of debts or securities; effect of orders; applicability of terms. |
| Section 141.2809 | Effect of orders approving issuance of securities. |
| Section 141.2811 | Effect of MCL 141.2303. |
| Section 141.2813 | Effect of MCL 141.2317. |
| Section 141.2815 | Repealed. 2002, Act 541, Imd. Eff. July 26, 2002. |
| Section 141.2817 | Effect of MCL 141.2305. |
| Section 141.2819 | Validation of previously issued securities. |
| Section 141.2821 | Issuance of municipal security beginning March 1, 2002 and ending April 30, 2002; qualified status. |