April 28, 2016, Introduced by Rep. Farrington and referred to the Committee on Tax Policy.
A bill to amend 1966 PA 331, entitled
"Community college act of 1966,"
by amending section 144 (MCL 389.144), as amended by 2003 PA 306.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 144. (1) The board of trustees of each community college
district may levy for the purposes specified as within the power of
the board a tax that does not exceed the rate previously or
subsequently authorized by the qualified electors of the district
or the rate derived through the previous adoption by the electors
of the district of former 1955 PA 188, or the rate that is
allocated to the community college district in accordance with the
property tax limitation act, 1933 PA 62, MCL 211.201 to 211.217a.
The funds may be used for all purposes authorized, except that to
the extent permitted under the revised municipal finance act, 2001
PA 34, MCL 141.2101 to 141.2821, taxes imposed for the payment of
principal and interest on bonds or other evidences of indebtedness
or for the payment of assessments or contract obligations in
anticipation of which bonds are issued may be imposed without
limitation as to rate or amount. This limitation may be increased
to not more than 5 mills if approved by a majority of the qualified
electors voting on the question at a regular or special election of
the community college district.
(2) Except as provided in subsection (3), the board of
trustees shall determine the total taxes required for any year and
shall certify the approved tax rate to be levied and the amount of
taxes to be raised to the proper assessing officer of each city and
township in which the territory of the community college district
is situated on or before September 1 of each year, except that the
board of trustees may provide by resolution that taxes to be raised
against property within any city or township, any portion of which
lies within the community college district boundaries, may be
levied and collected in the same manner and at the same time as the
city or township taxes or in the same manner and at the same time
as school district or intermediate school district taxes are being
collected by the city or township under part 26 of the revised
school code, 1976 PA 451, MCL 380.1611 to 380.1615.
(3) By resolution of its board on or before May 15 of the year
in which it is established, a community college district
established under this act between January 1 and May 1 of any
calendar year may impose a summer property tax levy of either the
total or 1/2 of the community college district property taxes for
that tax year. The board resolution shall also determine the total
taxes required for that tax year and certify the approved tax rate
to be levied and the amount of taxes to be raised to the proper
assessing officer of each city or township in which the territory
of the community college district is situated. Upon receipt of that
board resolution, each city and township in which the community
college district is situated that collects a summer property tax
levy under section 1613 of the revised school code, 1976 PA 451,
MCL 380.1613, shall collect the summer levy for that year. The
reasonable and actual expenses incurred by a city or township in
collecting the community college district property taxes under this
subsection, to the extent these expenses are in addition to the
expense of collecting and assessing any other taxes at the same
time and exceed the amount of any fees imposed for the collection
of the community college property taxes, shall be billed to and
paid by the community college district. For the purposes of this
subsection, reasonable and actual expenses shall not exceed the
current collection agreements negotiated with the largest
intermediate school district within the community college district.
This subsection applies until December 31, 1992.
(4) All money collected by a tax collecting officer from the
tax levied under this section shall be returned to the community
college district as provided by section 43 of the general property
tax act, 1893 PA 206, MCL 211.43, or to the county treasurer who
shall pay the taxes so returned immediately to the community
college district.
(5) The subjects of taxation for the community college
district purposes shall be the same as for state, county, and other
school purposes as provided under the general property tax act,
1893
PA 206, MCL 211.1 to 211.157.211.155.
(6) Notwithstanding any provision of this act to the contrary,
both of the following apply if the board of trustees of a community
college district establishes or operates a baccalaureate degree
program under section 121:
(a) That board of trustees shall not levy any taxes under this
act.
(b) Any taxes previously levied by that board of trustees
under this act shall not be collected for or returned to that
board's community college district.
Enacting section 1. This amendatory act does not take effect
unless all of the following bills of the 98th Legislature are
enacted into law:
(a) Senate Bill No. 98.
(b) Senate Bill No.____ or House Bill No. 5612 (request no.
05793'16 a).