March 17, 2005, Introduced by Rep. Sheltrown and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending sections 3 and 24 (MCL 211.3 and 211.24), section 24 as
amended by 2002 PA 620.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec.
3. (1) Real property shall be assessed in the township
or
place where local tax
collecting unit in which the real
property is situated, to the owner if known, and also to the
occupant,
if any. ; if
(2)
If the owner be
is not known and there be is an
occupant,
then to such the real property shall be assessed to the
occupant ,
and either
or both the owner or the occupant shall
be
liable for the taxes on said that
real property. ,
and if
there
be no
(3)
If there is no known owner or occupant, known,
then the
real property shall be assessed as unknown and the assessor shall
give to each owner of contiguous real property, or to each person
listed on the assessment roll for contiguous real property, notice
of the assessment by first-class mail when the real property is
initially assessed as unknown.
(4) A trustee, guardian, executor, administrator, assignee, or
agent, having
in control or possession of real property, may be
treated as the owner for assessment purposes.
(5)
The real property which
that belonged to a person who is
deceased ,
that is not being in the control of an executor or
administrator ,
may be assessed to his the decedent's heirs or
devisees
jointly, without naming them the
heirs or devisees,
until they
shall have given the heirs
or devisees give notice of
their
respective names to the supervisor, assessor and of the
division of the decedent's estate.
Sec. 24. (1) On or before the first Monday in March in each
year, the assessor shall make and complete an assessment roll, upon
which he or she shall set down all of the following:
(a) The name and address of every person liable to be taxed in
the local tax collecting unit with a full description of all the
real property liable to be taxed. If the name of the owner or
occupant of any tract or parcel of real property is known, the
assessor shall enter the name and address of the owner or occupant
opposite to the description of the property. If unknown, the real
property described upon the roll shall be assessed as "owner
unknown" and the assessor shall give to each owner of contiguous
real property, or to each person listed on the assessment roll for
contiguous real property, notice of the assessment by first-class
mail when the real property is initially assessed as unknown. All
contiguous subdivisions of any section that are owned by 1 person,
firm, corporation, or other legal entity and all unimproved lots in
any block that are contiguous and owned by 1 person, firm,
corporation, or other legal entity shall be assessed as 1 parcel,
unless demand in writing is made by the owner or occupant to have
each subdivision of the section or each lot assessed separately.
However, failure to assess contiguous parcels as entireties does
not invalidate the assessment as made. Each description shall show
as near as possible the number of acres contained in it, as
determined by the assessor. It is not necessary for the assessment
roll to specify the quantity of land comprised in any town, city,
or village lot.
(b) The assessor shall estimate, according to his or her best
information and judgment, the true cash value and assessed value of
every parcel of real property and set the assessed value down
opposite the parcel.
(c) The assessor shall calculate the tentative taxable value
of every parcel of real property and set that value down opposite
the parcel.
(d) The assessor shall determine the percentage of value of
every parcel of real property that is exempt from the tax levied by
a local school district for school operating purposes to the extent
provided under section 1211 of the revised school code, 1976 PA
451, MCL 380.1211, and set that percentage of value down opposite
the parcel.
(e) The assessor shall determine the date of the last transfer
of ownership of every parcel of real property occurring after
December 31, 1994 and set that date down opposite the parcel.
(f) The assessor shall estimate the true cash value of all the
personal property of each person, and set the assessed value and
tentative taxable value down opposite the name of the person. In
determining the property to be assessed and in estimating the value
of that property, the assessor is not bound to follow the
statements of any person, but shall exercise his or her best
judgment. For taxes levied after December 31, 2003, the assessor
shall separately state the assessed value and tentative taxable
value of any leasehold improvements.
(g) Property assessed to a person other than the owner shall
be assessed separately from the owner's property and shall show in
what capacity it is assessed to that person, whether as agent,
guardian, or otherwise. Two or more persons not being copartners,
owning personal property in common, may each be assessed severally
for each person's portion. Undivided interests in lands owned by
tenants in common, or joint tenants not being copartners, may be
assessed to the owners.
(2) The state geologist, or his or her duly authorized deputy,
shall determine, according to his or her best information and
judgment, the true cash value of the metallic mining properties and
mineral rights consisting of metallic resources that are either
producing, developed, or have a known commercial mineral value,
including surface rights and personal property that may be used in
the operation or development of the property assessed, or any
stockpile of ore or mineral stored on the surface. For the purpose
of encouraging the exploration and development of metallic mineral
resources, metallic mineral ore newly discovered or proven in the
ground and not part of the property of an operating mine shall be
exempt from the taxes collected under this act for a maximum period
of 10 years or until the time it becomes part of the property of an
operating mine or it in itself becomes an operating mine. Metallic
mineral ore newly discovered or proven in the ground and part of
the property of an operating mine shall be exempt from taxes
collected under this act until it, in combination with previously
discovered metallic mineral ore of the operating mine, comes into a
10-year recovery period of the mine as determined by the average
normal annual rate of extraction of the mine.
(3) An operating mine shall be defined to be an operating mine
as of the date of starting of a shaft, stripping of overburden, or
rehabilitation, or an abandoned or idle mine closed for not less
than
2 years. Ore shall not
enjoy be exempt from the collection
of
taxes under this act for more than 10 years'
exemption from
taxation
years. This section does not exempt from the collection
of taxes
collected under
this act ore reserves proven as of April
1, 1947. It is the intent of this act that mineral properties shall
be valued and assessed in the future for ad valorem taxes according
to the formula used in the valuation of mineral properties before
the effective date of this act. It is the intent of this act that
no metallic mineral ore shall be exempt from the collection of
taxes under this act for more than 10 years because of the
application
of this act section
and if at any time it becomes
evident that such is the case, the state tax commission shall
determine
the value of this the
untaxed ore and place this
that
valuation on the proper tax roll. The state geologist shall report
his or her determination of the true cash value of the mineral
properties to the state tax commission on or before February 10 of
each year. The state tax commission shall assess the mineral
properties containing 20% or more of natural iron per ton of ore in
conformity and uniformity with all other property within the
assessing district. The state tax commission shall assess all other
metallic mineral properties at the value certified by the state
geologist. The state tax commission, as early as is practicable
before February 20, shall certify the assessment of the property to
the assessor of the township or city in which the property is
situated, who shall for the mineral properties and mineral rights
that are owned separate from the surface rights on the property
assess each to the owner at the valuation certified to him or her.
However, an adjustment to the value certified by the state tax
commission may be made by the assessor of the township or city to
reflect any general adjustment of assessed valuation from the
immediately preceding year not included in the state tax commission
computation. The assessor shall determine the true cash value of
the surface rights and assess the value of the surface rights to
the owner. The assessment upon the metallic mining properties and
mineral rights may be altered from year to year regardless of
whether any previous assessment has been reviewed by the state tax
commission. The assessor or the owner of any interest in the
property assessed may appeal the assessment and valuation of the
property as determined by the board of review to the state tax
commission, which shall review the assessment and valuation as
provided in section 152.