MCL - Act 210 of 2005
AN ACT to provide for the establishment of commercial rehabilitation districts in certain local governmental units; to provide for the exemption from certain taxes; to levy and collect a specific tax upon the owners of certain qualified facilities; to provide for the disposition of the tax; to provide for the obtaining and transferring of an exemption certificate and to prescribe the contents of those certificates; to prescribe the powers and duties of certain local governmental officials; and to provide penalties.
History: 2005, Act 210, Imd. Eff. Nov. 17, 2005
| Document | Type | Description |
|---|---|---|
| Section 207.841 | Section | Short title. |
| Section 207.842 | Section | Definitions. |
| Section 207.843 | Section | Commercial rehabilitation district; establishment by qualified rehabilitation district; adoption of resolution; notice and opportunity for hearing; findings and determination; rejection. |
| Section 207.844 | Section | Commercial rehabilitation exemption certificate; filing application by owner of qualified facility; notice and hearing. |
| Section 207.845 | Section | Commercial rehabilitation exemption certificate; approval or disapproval of application. |
| Section 207.846 | Section | Commercial rehabilitation exemption certificate; issuance; form; contents; effective date; maintenance of record and copies. |
| Section 207.847 | Section | Exemption of qualified facility from tax; duration of force and effect of certificate; commencement; date of issuance; extension. |
| Section 207.848 | Section | Separate finding; contents; compliance; requirements; applicability; exception. |
| Section 207.849 | Section | Determining value of each qualified facility. |
| Section 207.850 | Section | Commercial rehabilitation tax; determination of amount; payment; exemption; qualified retail food establishment; certificate issued before December 31, 2009. |
| Section 207.851 | Section | Lien. |
| Section 207.852 | Section | Commercial rehabilitation exemption certificate; revocation; transfer to subsequent owner. |
| Section 207.853 | Section | Transfer and assignment of certificate. |
| Section 207.854 | Section | Status report by local government. |
| Section 207.855 | Section | Report to legislature. |
| Section 207.856 | Section | Exemption not granted after December 31, 2025. |