May 28, 2003, Introduced by Senators McMANUS, BIRKHOLZ, ALLEN and JELINEK and referred to the Committee on Appropriations.
A bill to amend 1994 PA 451, entitled
"Natural resources and environmental protection act,"
by amending sections 2151, 2153, and 2154 (MCL 324.2151,
324.2153, and 324.2154), as added by 1995 PA 60; and by adding
sections 2151a and 2154a.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 2151. (1) The department shall enter upon its records
2 against each description
of the land described in section 2150
3 the amounts provided by this subpart and shall certify the
4 amounts to the department of treasury, which shall draw a warrant
5 on the state treasurer
for those amounts , the tax on tax
6 reverted, recreation,
forest lands, or other lands under the
7 control of the
department to be paid out of any
money in the
8 general fund. not
otherwise appropriated. The amounts shall be
9 forwarded by the department of treasury to the county
1 treasurers.
2 (2) Payments under this subpart and subpart 14 are a first
3 budget obligation of the department.
4 Sec. 2151a. In consideration for the sale or lease of land
5 described in section 2150 to a local unit of government, school
6 district, or other assessing district, the local unit of
7 government, school district, or other assessing district may
8 forgive an obligation of the department under this subpart or
9 subpart 14.
10 Sec. 2153. (1) The valuation of lands described in section
11 2152, for the purposes of
this subpart, shall be fixed
12 determined by the state tax commission on or before February 1 of
13 each year, and the state tax commission shall, on or before
14 February 15 of each year, make a report to the department and to
15 the assessing officers of the assessing districts of the state in
16 which the lands are
located. , giving The report shall provide
17 a description of the land in the assessing district held by the
18 state with the valuation
as fixed determined by the state tax
19 commission. The
state tax commission shall furnish a value to
20 the assessing officers
that
21 (2) For land included in the state tax commission's 2003
22 valuation of lands under this section, the commission's valuation
23 each year shall be equal to the valuation, including any
24 adjustments made by the assessing officer of the assessing
25 district, as determined under this section in 2003.
26 (3) For land acquired after the state tax commission's 2003
27 valuation of lands under this section, the commission's first
1 annual valuation of that land shall be at the same value as other
2 property is assessed in
the assessment district. In fixing
3 determining the valuation, the state tax commission shall not
4 include improvements made to or placed upon such lands.
5 (4) For land acquired after the state tax commission's 2003
6 valuation of lands under this section, the commission's second
7 and subsequent annual valuations of that land shall be equal to
8 the first annual valuation under this section, including any
9 adjustments made by the assessing officer of the assessing
10 district under subsection (5) at the time of that first annual
11 valuation.
12 (5) Upon receipt of
the state tax commission report, by the
13 assessing officer ,
he or she shall enter upon the assessment
14 rolls of each municipality
local unit of government, school
15 district, or assessing district the respective descriptions of
16 the lands with the fixed
value and assess such lands for the
17 purposes of this
subpart at the same rate as other real property
18 in the assessing
district, except that adjustment to the value
19 certified by the state
tax commission may be made by the
20 assessing officer value determined by the state tax commission.
21 However, the assessing officer may adjust a valuation to reflect
22 any general adjustment of assessed valuation from the prior year
23 that is not included in the state tax commission computation.
24 Such an adjustment may be made only under either of the following
25 circumstances:
26 (a) A valuation of land described in subsection (2) may be
27 adjusted in 2003.
1 (b) A first valuation of land described in subsection (3) may
2 be adjusted in the first year that land is entered on the
3 assessment rolls under this subpart.
4 (6) If an adjustment to
the value certified by the state tax
5 commission is made under subsection (5), the assessing
officer
6 shall certify to the department, not later than the first
7 Wednesday after the first Monday in March, the amount and
8 percentage of any general adjustment of assessed valuation and
9 the amount and percentage of any change in the assessment roll;
10 the relation of the total valuation to that reported by the state
11 tax commission; and the
adjusted total of conservation land.
12 Assessments for
special improvements shall not be included lands
13 described in section 2152.
14 (7) The assessing officer shall assess lands described in
15 section 2152 for the purposes of this subpart at the same rate as
16 other real property in the assessing district. However, the
17 lands are not subject to assessment or collection of millage
18 attributable to either of the following:
19 (a) Taxes imposed for the payment of bonds issued by a city,
20 village, township, county, school district, or other political
21 subdivision of this state unless the bonds were approved by a
22 majority of the electors voting on the question prior to
23 October 1, 2003 or the bonds were authorized prior to
24 December 23, 1978.
25 (b) The state education tax authorized under section 3 of the
26 state education tax act, 1993 PA 331, MCL 211.903.
27 Sec. 2154. (1) The treasurer or other officer charged with
1 the collection of taxes for an assessing district shall forward
2 a an annual statement of the assessment to the Lansing
office
3 of the department,
which shall review the statement and, if the
4 amount of the
assessment has been determined according to this
5 subpart, county treasurer. The county treasurer may
establish a
6 deadline and requirements for the format and content of
7 statements submitted under this subsection.
8 (2) The county treasurer shall prepare and submit to the
9 department before December 31 of each year a single statement for
10 all lands described in section 2152 in the county based on the
11 annual statements from each assessing district under subsection
12 (1). The annual county statement shall be prepared and submitted
13 in a format and with contents as required by the department and
14 shall include at least all of the following information for lands
15 covered by the statement:
16 (a) Location information.
17 (b) Parcel identification codes as established by the
18 department.
19 (c) Taxable value, millage rates, and amount of payment in
20 lieu of taxes as determined under section 2153.
21 (3) The department shall review each annual county statement
22 submitted under subsection (2). If the amount of the payment in
23 lieu of taxes has been determined as required by section 2153,
24 the department shall authorize the state treasurer to pay the
25 amount of the assessment by warrant on the state treasury.
26 (4) Each county treasurer shall distribute payments in lieu
27 of taxes received under subsection (3) to the respective
1 assessing districts.
2 (5) (2) If
the amount of the assessment is not paid to the
3 county treasurer within the time provided for the payment of
4 property taxes pursuant
to under the general property tax act,
5 Act No. 206 of the
Public Acts of 1893, being sections 211.1 to
6 211.157 of the Michigan
Compiled Laws 1893 PA 206, MCL
211.1 to
7 211.157, interest and penalties may be imposed by the local
8 property tax collecting unit in the same manner provided for
9 delinquent property taxes
in Act No. 206 of the Public Acts of
10 1893 that act. However, interest and penalties
shall not be
11 imposed for a tax that is collected in the summer for the first
12 time by a local property tax collecting unit.
13 (6) Payments under this subpart and subpart 13 are a first
14 budget obligation of the department.
15 Sec. 2154a. In consideration for the sale or lease of land
16 described in section 2152 to a local unit of government, school
17 district, or other assessing district, the local unit of
18 government, school district, or other assessing district may
19 forgive an obligation of the department under this subpart or
20 subpart 13.