February 17, 2004, Introduced by Rep. Ward and referred to the Committee on Tax Policy.
A bill to amend 1953 PA 189, entitled
"An act to provide for the taxation of lessees and users of
tax-exempt property,"
by amending section 2 (MCL 211.182).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 2. (1) Taxes levied under this act shall be assessed
2 to such the
lessees or users of real property and shall be
3 collected at the same time and in the same manner as taxes
4 assessed to owners of
real property, except that such taxes
5 collected under the general property tax act, 1893 PA 206, MCL
6 211.1 to 211.157.
7 (2) Taxes levied under this act shall not become a lien
8 against the property.
9 (3) When due, such
taxes levied under this act shall
10 constitute a debt due from the lessee or user to the township,
11 city, village, county, and school district for which the taxes
1 were assessed. and
shall be recoverable by direct action of
2 assumpsit.
3 (4) Delinquent taxes levied under this act shall be collected
4 at the same time and in the same manner as taxes levied on
5 personal property are collected under the general property tax
6 act, 1893 PA 206, MCL 211.1 to 211.157.