January 18, 2006, Introduced by Reps. Kooiman, Sak, Hildenbrand, Steil, LaJoy, Green, Meyer, Casperson, Pearce and Stahl and referred to the Committee on Transportation.
A bill to amend 1986 PA 196, entitled
"Public transportation authority act,"
by amending section 18 (MCL 124.468).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 18. (1) A public authority formed under this act may levy
a tax on all of the taxable property within the limits of the
public authority for public transportation purposes as authorized
by this act.
(2) The tax authorized in subsection (1) shall not exceed 5
mills of the state equalized valuation on each dollar of assessed
valuation of taxable property within the limits of the applicable
public authority.
(3) The tax authorized under subsection (1) shall not be
levied except upon the approval of a majority of the registered
electors residing in the public authority affected and qualified to
vote and voting on the tax at a general or special election. The
election may be called by resolution of the board of the public
authority. The recording officer of the public authority shall file
a copy of the resolution of the board calling the election with the
clerk of each affected county, city, or township not less than 60
days before the date of the election. The resolution calling the
election shall contain a statement of the proposition to be
submitted to the electors. Each county, city, and township clerk
and all other county, city, and township officials shall undertake
those steps to properly submit the proposition to the electors of
the county, city, and township at the election specified in the
resolutions of the public authority. The election shall be
conducted and canvassed in accordance with the Michigan election
law, Act
No. 116 of the Public Acts of 1954, being sections 168.1
to
168.992 of the Michigan Compiled Laws 1954 PA 116, MCL 168.1 to
168.992, except that if the public authority is located in more
than 1 county, the election shall be canvassed by the state board
of canvassers. The results of the election shall be certified to
the board of the public authority promptly after the date of the
election. Not more than 1 election may be held in a public
authority in a calendar year for approval of the tax authorized
under subsection (1). If the election is a special election, the
public authority in which the election is held shall pay its share
of the costs of the election.
(4) The
Except as otherwise provided
in this subsection, the
taxes authorized by this section may be levied at a rate and for a
period of not more than 5 years as determined by the public
authority
in the resolution calling the election and as shall be
set forth in the proposition submitted to the electors. For a
public authority located in a county that has a population greater
than 500,000 and less than 750,000, taxes may be levied at a rate
and for a period of not more than 25 years as determined by the
public authority in the resolution calling the election and as set
forth in the proposition submitted to the electors if the public
authority seeking the levy is seeking the levy for public transit
services that include a fixed guideway project authorized under 49
USC 5309.
(5) The tax rate authorized by this section shall be levied
and collected as are all ad valorem property taxes in the state and
the recording officer of the public authority shall at the
appropriate times certify to the proper tax assessing or collecting
officers of each tax collecting county, city, and township the
amount of taxes to be levied and collected each year by each
county,
city, and township. Consistent with
the provisions of
subsection (6), the board of the public authority shall determine
on which tax roll, if there be more than 1, of each county, city,
or township that the taxes authorized by this section shall be
collected. Each tax assessing and collecting officer and each
county treasurer shall levy and collect the taxes certified by the
public authority and pay those taxes to the public authority by the
time
provided in section 43 of the general property tax act, Act
No.
206 of the Public Acts of 1893, being section 211.43 of the
Michigan
Compiled Laws 1893 PA 206,
MCL 211.43. The tax rate
authorized by this section may be first levied by the public
authority as a part of the first tax roll of the appropriate
counties, cities, and townships occurring after the election
described in subsection (3). The tax may be levied and collected on
the July or December tax roll next following the date of election,
if the tax is certified to the proper tax assessing officials not
later than May 15 or September 15, respectively, of the year in
which the election is held.
(6) A public authority which is authorized to impose a July
property tax levy and if it determines to do so, it shall negotiate
agreements with the appropriate cities and townships for the
collection of that levy. If a city or township and the public
authority fail to reach an agreement for the collection by the city
or township of the July property tax levy of the public authority,
the public authority then may negotiate, until April 1, a proposed
agreement with the county treasurer to collect its July property
tax levy against property located in that city or township. If the
county treasurer and the public authority fail to reach an
agreement for the collection by the county of the July property tax
levy of the public authority, the July property tax levy shall be
collected with the December property tax levy. Any agreement
negotiated under this subsection shall guarantee the collecting
unit its reasonable expenses. The provisions of this subsection
shall not apply to a city or township which is levying a July
property tax.
(7) If, pursuant to subsection (6), the public authority has
reached a proposed agreement with a county treasurer on the
collection of its July property tax levy against property located
in a city or township with which an agreement to collect this levy
could not be made pursuant to subsection (6), the public authority
shall notify by April 15 that city or township of the terms of that
fact and the city or township shall have 15 days in which to
exercise an option to collect the public authority's July property
tax levy.
(8) Collection of all or part of a public authority's property
tax levy by a treasurer pursuant to subsection (6) or (7) shall
comply with all of the following:
(a) Collection shall be either 1/2 or the total of the
property tax levy against the properties, as specified for that
year in the resolution of the public authority.
(b) The amount the public authority has agreed to pay as
reasonable collection expenses shall be stated in writing and
reported to the state treasurer.
(c) Taxes authorized to be collected shall become a lien
against the property on which assessed, and due from the owner of
that property, on July 1.
(d) Taxes shall be collected on or before September 14 and all
taxes and interest imposed pursuant to subdivision (f) unpaid
before March 1 shall be returned as delinquent on March 1. Taxes
delinquent
under this subdivision shall be collected pursuant to
Act
No. 206 of the Public Acts of 1893 the
general property tax
act, 1893 PA 206, MCL 211.1 to 211.157.
(e) Interest shall be added to taxes collected after September
14
at that rate imposed by section 59 of
Act No. 206 of the Public
Acts
of 1893, being section 211.59 of the Michigan Compiled Laws
the general property tax act, 1893 PA 206, MCL 211.59, on
delinquent property tax levies which became a lien in the same
year.
(f) All or a portion of fees or charges, or both, authorized
under
section 44 of Act No. 206 of the Public Acts of 1893, being
section
211.44 of the Michigan Compiled Laws the general property
tax act, 1893 PA 206, MCL 211.44, may be imposed on taxes paid
before March 1 and shall be retained by the treasurer actually
performing the collection of the July property tax levy of the
public authority, regardless of whether all or part of these fees
or charges, or both, have been waived by the township or city.
(9) An agreement for the collection of a July property tax
levy of a public authority with a county treasurer shall include a
schedule for delivering collections to the public authority.
(10) To the extent applicable and consistent with the
requirements
of this section, the provisions of Act No. 206 of the
Public
Acts of 1893 general
property tax act, 1893 PA 206, MCL
211.1 to 211.157, shall apply to proceedings in relation to the
assessment, spreading, and collection of taxes pursuant to this
section. Additionally, in relation to the assessment, spreading,
and collection of taxes pursuant to this section, the county
treasurer shall have powers and duties similar to those prescribed
by Act
No. 206 of the Public Acts of 1893 the
general property
tax act, 1893 PA 206, MCL 211.1 to 211.157, for township
supervisors, township clerks, and township treasurers. However,
this section shall not be considered to transfer any authority over
the assessment of property.
(11) If a county treasurer collects the July property tax levy
of the public authority, the township or city shall deliver by June
1 a certified copy of the assessment roll containing state
equalized valuations for each parcel of taxable property in the
township or city to the treasurer collecting the July property tax
levy of the public authority. The county treasurer receiving this
certified copy of the assessment roll shall remit the necessary
cost incident to the reproduction of the assessment roll to the
township or city.
(12) A county treasurer collecting taxes pursuant to this
section shall be bonded for tax collection in the same amount and
in the same manner as a township treasurer would be for undertaking
the duties prescribed by this section.
(13) An agreement for the collection of a July property tax
levy between a public authority and a county may cover July
collections for 2 years. If an agreement covers July collections
for 2 years, the notice required by subsection (7) and the option
to reconsider provided by subsection (7) shall not apply for July
collections in the second year.
(14) If collections are made pursuant to this section by a
county treasurer, all payments from a public authority for
collecting its July property tax levy and all revenues generated
from collection fees shall be deposited, when received or
collected, in a fund, which fund shall be used by the county
treasurer to pay for the cost of collecting the public authority's
July property tax levy.