May 17, 2007, Introduced by Senators ALLEN, SANBORN, BARCIA, RICHARDVILLE and GARCIA and referred to the Committee on Finance.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
(MCL 211.1 to 211.155) by adding section 7nn.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 7nn. (1) Except as otherwise limited in subsection (2),
the governing body of a local tax collecting unit may adopt a
resolution to exempt from the collection of taxes under this act
all real and personal property owned or leased by an eligible food
service establishment located in that local tax collecting unit.
Before acting on the resolution, the clerk of the local tax
collecting unit shall notify in writing the assessor of the local
tax collecting unit and the legislative body of each taxing unit
that levies ad valorem property taxes in the local tax collecting
unit. The governing body of the local tax collecting unit shall
afford the assessor and a representative of the affected taxing
units an opportunity for a hearing on the proposed resolution.
(2) The exemption under this section does not apply to ad
valorem property taxes specifically levied for the payment of
principal and interest of obligations approved by the electors or
obligations pledging the unlimited taxing power of the local
governmental unit.
(3) The exemption under this section is effective on the
December 31 immediately succeeding the adoption of the resolution
by the governing body of the local tax collecting unit and shall
continue in effect for a period specified in the resolution. A copy
of the resolution shall be filed with the state tax commission.
(4) As used in this section:
(a) "Eligible food service establishment" means a food service
establishment that prohibits its patrons from smoking tobacco
products within that food service establishment.
(b) "Food service establishment" means that term as defined in
section 1107 of the food law of 2000, 2000 PA 92, MCL 289.1107.