Section 141.918 – Report on Local Taxes, Special Assessments, Overlapping Taxes, and Taxable Value; Report on Levied Millage Rate; Effect of Failure to Report; Prorating and Allocating Overlapping Taxes; Report on Local Revenues; Summary and Analysis of Reports; Recommendations; Report on Tax Collections Available for Distribution; Distribution in Single Warrant; Reduced Millage Rate Considered to Be 1 Mill.
141.918 Report on local taxes, special assessments, overlapping taxes, and taxable value; report on levied millage rate; effect of failure to report; prorating and allocating overlapping taxes; report on local revenues; summary and analysis of reports; recommendations; report on tax collections available for distribution; distribution in single warrant; reduced millage rate considered to be 1 […]
Section 141.919 – Effective Date.
141.919 Effective date. Sec. 19. This act takes effect August 1, 1971. The distributions of the income tax which were paid in August 1971 which did not conform to the provisions of this act shall be adjusted in future payments under this act to so conform. History: 1971, Act 140, Imd. Eff. Sept. 30, 1971
Section 141.920 – Receipts of Cities, Villages, or Townships Maintaining Local Tax Efforts.
141.920 Receipts of cities, villages, or townships maintaining local tax efforts. Sec. 20. A city, village, or township which maintains its local tax effort rate shall not receive less in the fiscal year ending June 30, 1976, than it received in the fiscal year ending June 30, 1975. History: Add. 1975, Act 245, Imd. Eff. […]
Section 141.921 – Withholding Payments Until Submission of Financial Report or Audit; Filing, Evaluation, Certification, and Institution of Financial Plan to Correct Deficit Condition; Noncompliance; Notification of Legislature; “Deficit Condition” Defined.
141.921 Withholding payments until submission of financial report or audit; filing, evaluation, certification, and institution of financial plan to correct deficit condition; noncompliance; notification of legislature; “deficit condition” defined. Sec. 21. (1) If a city, village, township or county fails to provide an annual financial report or audit which conforms with the minimum procedures and […]
Section 141.903 – “Population” and “Rate” Defined.
141.903 “Population” and “rate” defined. Sec. 3. (1) “Population” for the purpose of distributing revenues among cities, villages, townships, and counties means population according to the last and each succeeding statewide federal census, or a special statewide census as provided by law, whichever is later. Corrections to the statewide federal census that are published by […]
Section 141.915 – Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999.
141.915 Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999. Compiler’s Notes: The repealed section pertained to additional sums for cities, villages, or townships.
Section 141.904 – “Local Property Taxes,”“local Income and Excise Taxes,”“local Taxes,”“overlapping Taxes,” and “Special Assessments” Defined.
141.904 “Local property taxes,”“local income and excise taxes,”“local taxes,”“overlapping taxes,” and “special assessments” defined. Sec. 4. (1) “Local property taxes” means ad valorem property taxes levied by a city, village, or township. (2) “Local income and excise taxes” means collections of taxes pursuant to the city income tax act, Act No. 284 of the Public […]
Section 141.916 – Repealed. 1975, Act 245, Imd. Eff. Sept. 4, 1975.
141.916 Repealed. 1975, Act 245, Imd. Eff. Sept. 4, 1975. Compiler’s Notes: The repealed section pertained to an appropriation.
Section 141.905 – Definitions.
141.905 Definitions. Sec. 5. (1) “Local tax effort rate” for a city, village, or township means its local taxes divided by its taxable value. (2) “Statewide tax effort rate” means the total local taxes in the state divided by the total taxable value. (3) “Relative tax effort rate” means the local tax effort rate for […]
Section 141.917 – Disposition of Payments Made to Cities, Villages, Townships, and Counties.
141.917 Disposition of payments made to cities, villages, townships, and counties. Sec. 17. Unless otherwise assigned, pledged, or required to be withheld, the payments made under this act to a city, village, township, or county shall be paid directly to the treasurer of the city, village, township, or county, shall be credited to the general […]