December 3, 2014, Introduced by Rep. Irwin and referred to the Committee on Tax Policy.
A bill to amend 1986 PA 196, entitled
"Public transportation authority act,"
by amending section 18 (MCL 124.468), as amended by 2006 PA 175.
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, 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) 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 10 years as determined by the public authority
in the resolution calling the election and as set forth in the
proposition submitted to the electors. 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 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, 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 that
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 This
subsection
shall does not apply to a city or township which that is
levying a July property tax.
(7)
If, pursuant to under 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 the
levy
could not be made pursuant to under
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 under 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 under subdivision (f) unpaid
before March 1 shall be returned as delinquent on March 1. Taxes
delinquent
under this subdivision shall be collected pursuant to
under the general property tax act, 1893 PA 206, MCL 211.1 to
211.157.211.155.
(e) Interest shall be added to taxes collected after September
14 at that rate imposed by section 59 of the general property tax
act, 1893 PA 206, MCL 211.59, on delinquent property tax levies
which
that became a lien in the same year.
(f) All or a portion of fees or charges, or both, authorized
under section 44 of 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 general property tax act, 1893 PA
206,
MCL 211.1 to 211.157, shall apply 211.155, applies to
proceedings in relation to the assessment, spreading, and
collection
of taxes pursuant to under this section. Additionally,
in relation to the assessment, spreading, and collection of taxes
pursuant
to under this section, the county treasurer shall have
powers and duties similar to those prescribed by the general
property
tax act, 1893 PA 206, MCL 211.1 to 211.157, 211.155, for
township supervisors, township clerks, and township treasurers.
However,
this section shall does 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 under
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 do not
apply for
July collections in the second year.
(14)
If collections are made pursuant to under 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.