SENATE BILL NO. 1027


  March 19, 1998, Introduced by Senators JAYE, EMMONS, 
       BULLARD, SHUGARS, V. SMITH, PETERS, DE BEAUSSAERT, MILLER,  BYRUM, CHERRY, DINGELL, STILLE, MC MANUS, NORTH, 
       DUNASKISS, ROGERS, BENNETT, STEIL, SCHWARZ, GOUGEON,        SCHUETTE, KOIVISTO and GEAKE and referred to the Committee 
       on Finance.
     


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 39 (MCL 211.39).

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec.  39.  (1) The  supervisor of each township or
             ward, and

 2     the  APPROPRIATE assessing officer  of each
                       city or village, as

 3     provided by law,  IN EACH LOCAL TAX COLLECTING UNIT
                       shall

 4     proceed to  assess the taxes apportioned to
              his township, or

 5     assessment district,  THAT LOCAL TAX COLLECTING
                       UNIT according

 6     and in proportion  to the  valuations
              TAXABLE VALUES entered

 7     by the board of review  in the assessment roll of
             the  township,

 8     ward, village, or city  LOCAL TAX COLLECTING UNIT
                       for the year.

 9     , but if the board of review makes no entry, then on the

10     valuation therein as entered by the supervisor or assessor. 
                       In

11     1974 and each year thereafter personal property assessments
                       shall


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 1    be divided into 2 parts, inventory and personal property
             other

 2     than inventory and taxes shall be assessed on the 2 separate

 3     items as herein provided.  For the purpose of avoiding
                       fractions

 4     in computation, the assessor may add to the amount of the
                       several

 5     taxes to be raised not more than 1/2 of 1%.  The excess
                       shall

 6     belong to the contingent fund of the township, city, or
                       village,

 7     except that in a city where, by special provision, county
                       taxes

 8     are now collected by the county treasurer, the excess of
                       county

 9     taxes shall belong to the contingent fund of the county.
                       

10         (2) The taxes shall be separately assessed and shall be

11    entered in separate columns, or if authorized by a resolution of

12    the county board of commissioners adopted by a majority of the

13    members  elect thereof  ELECTED AND SERVING, the
             taxes in the

14    county shall be entered either as 1 total sum  , 
             or in separate

15    columns for each taxing unit.  The columns shall be designated

16     ,  AS combined county taxes, combined township
             taxes, combined

17    city taxes, AND combined school taxes.  If the taxes are entered

18    as 1 total sum  ,  or as combined unit taxes,
              there shall be

19     printed  THE LOCAL TAX COLLECTING UNIT SHALL PRINT
                       upon each tax

20    receipt the percentage  ,  or tax rate 
             which  THAT each  such 

21    tax is of the total sum  ,  or is of each taxing
             unit sum  .  In

22     lieu thereof  OR SHALL ATTACH a printed statement
                       showing the tax

23    rate of each separate tax  shall be attached  to
             the tax receipt

24    at the time of payment.  by the officer collecting the tax.
             









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