Section 211.7xx – Public Bridge Facility Exemption; Definitions.
211.7xx Public bridge facility exemption; definitions. Sec. 7xx. All real and personal property constituting a public bridge facility that is subject to a public-private agreement is exempt from the collection of taxes under this act. As used in this section, “public bridge facility” and “public-private agreement” mean those terms as defined in section 5k of […]
Section 211.7ss – New Construction on Development Property; Tax Exemption Under MCL 380.1211; Filing of Affidavit; Determination by Assessor; Rescission of Exemption; Failure to File Rescission; Penalty; Appeal; Denial or Modification of Existing Exemption by Assessor; Erroneous Granting of Exemption; Withdrawal; Issuance of Corrected Tax Bill; Definitions.
211.7ss New construction on development property; tax exemption under MCL 380.1211; filing of affidavit; determination by assessor; rescission of exemption; failure to file rescission; penalty; appeal; denial or modification of existing exemption by assessor; erroneous granting of exemption; withdrawal; issuance of corrected tax bill; definitions. Sec. 7ss. (1) For taxes levied after November 1, 2012 […]
Section 211.7cc – Principal Residence; Exemption From Tax Levied by Local School District for School Operating Purposes; Procedures; 2020 Deadline Extension; Exception for Temporary Absence Due to Damage or Destruction; Definitions.
211.7cc Principal residence; exemption from tax levied by local school district for school operating purposes; procedures; 2020 deadline extension; exception for temporary absence due to damage or destruction; definitions. Sec. 7cc. (1) A principal residence is exempt from the tax levied by a local school district for school operating purposes to the extent provided under […]
Section 211.7tt – Real and Personal Property Owned by Eligible Economic Development Group; Tax Exemption; Adoption of Resolution by Local Tax Collecting Unit; Notification to Assessor and Legislative Body; Determination by State Tax Commission; Approval of Resolution; Election to Withdraw Mills Levied by County; Filing Copy of Resolution; Report; “Eligible Economic Development Group” Defined.
211.7tt Real and personal property owned by eligible economic development group; tax exemption; adoption of resolution by local tax collecting unit; notification to assessor and legislative body; determination by state tax commission; approval of resolution; election to withdraw mills levied by county; filing copy of resolution; report; “eligible economic development group” defined. Sec. 7tt. (1) […]
Section 211.7dd – Definitions.
211.7dd Definitions. Sec. 7dd. As used in sections 7cc and 7ee: (a) “Owner” means any of the following: (i) A person who owns property or who is purchasing property under a land contract. (ii) A person who is a partial owner of property. (iii) A person who owns property as a result of being a […]
Section 211.7uu – Act Inapplicable to Nonprofit Street Railway.
211.7uu Act inapplicable to nonprofit street railway. Sec. 7uu. This act does not apply to real or personal property owned by a nonprofit street railway. History: Add. 2014, Act 488, Imd. Eff. Jan. 13, 2015 Popular Name: Act 206
Section 211.7ee – Qualified Agricultural Property Exemption From Tax Levied by Local School District for School Operating Purposes; Procedures.
211.7ee Qualified agricultural property exemption from tax levied by local school district for school operating purposes; procedures. Sec. 7ee. (1) Qualified agricultural property is exempt from the tax levied by a local school district for school operating purposes to the extent provided under section 1211 of the revised school code, 1976 PA 451, MCL 380.1211, […]
Section 211.7vv – Transitional Qualified Forest Property; Tax Exemption; Property Subject to Tax Under Transitional Qualified Forest Property Specific Tax Act; Definition.
211.7vv Transitional qualified forest property; tax exemption; property subject to tax under transitional qualified forest property specific tax act; definition. Sec. 7vv. (1) Transitional qualified forest property is exempt from the collection of taxes under this act for a period not longer than 5 years. (2) Property exempt from the collection of taxes under subsection […]
Section 211.7ff – Real and Personal Property Located in Renaissance Zone; Applicability to Eligible Data Center Property; Definitions.
211.7ff Real and personal property located in renaissance zone; applicability to eligible data center property; definitions. Sec. 7ff. (1) For taxes levied after 1996, except as otherwise provided in subsections (2) and (3) and except as limited in subsections (4), (5), and (6), real property in a renaissance zone and personal property located in a […]
Section 211.7ww – Aquaculture Production Facility or Hydroponics Production Facility; Tax Exemption; Definitions.
211.7ww Aquaculture production facility or hydroponics production facility; tax exemption; definitions. Sec. 7ww. For taxes levied after December 31, 2014, an eligible aquaculture production facility or an eligible hydroponics production facility is exempt from the collection of taxes under this act. An eligible aquaculture production facility or eligible hydroponics production facility exempt under this section […]