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 211.7ff – 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 […]
Section 211.7gg – Property Held by Land Bank Fast Track Authority; Exemption From Taxes; “Land Bank Fast Track Authority” Defined.
211.7gg Property held by land bank fast track authority; exemption from taxes; “land bank fast track authority” defined. Sec. 7gg. (1) Property, the title to which is held by a land bank fast track authority under the land bank fast track act, is exempt from the collection of taxes under this act. (2) Except as […]
Section 211.7hh – Qualified Start-Up Business; Exemption From Tax.
211.7hh Qualified start-up business; exemption from tax. Sec. 7hh. (1) Notwithstanding the tax day provided in section 2 and except as limited in subsection (5) and otherwise provided in subsection (7), for taxes levied after December 31, 2004, real and personal property of a qualified start-up business is exempt from taxes levied under this act […]
Section 211.7ii – Tax Exemption for Property Used by Innovations Center in Certified Technology Park.
211.7ii Tax exemption for property used by innovations center in certified technology park. Sec. 7ii. (1) For taxes levied after December 31, 2004, except as otherwise provided in subsection (3), upon application for an exemption under this section by the administration of an innovations center, the governing body of a local tax collecting unit may […]
Section 211.7jj – Federally-Qualified Health Center; Tax Exemption; Definition.
211.7jj Federally-qualified health center; tax exemption; definition. Sec. 7jj. Beginning December 31, 2004, real and personal property of a federally-qualified health center is exempt from the collection of taxes under this act. As used in this section, “federally-qualified health center” means that term as defined in section 1396d(l)(2)(B) of the social security act, 42 USC […]
Section 211.7jj[1] – Qualified Forest Property; Exemption; Limitation; Forest Management Plan; Maintenance and Availability of List of Qualified Foresters; Application; Review of Forest Management Plan, Application, and Supporting Documents by Department; School Tax Affidavit; Denial; Appeal; Claiming Exemption; Collection of Fee by Local Tax Collecting Unit; Removal of Exemption and Recapture of Tax; Filing Appeal; Placement on Tax Roll; Corrected Tax Bill; Notification of Change in Use of Property; Subject to Recapture Tax; Report; Retention of Documents; Disclosure of Information; Exemption From Tax Levied by Local School District for School Operating Purposes; Definitions.
211.7jj[1] Qualified forest property; exemption; limitation; forest management plan; maintenance and availability of list of qualified foresters; application; review of forest management plan, application, and supporting documents by department; school tax affidavit; denial; appeal; claiming exemption; collection of fee by local tax collecting unit; removal of exemption and recapture of tax; filing appeal; placement on […]
Section 211.7kk – Eligible Nonprofit Housing Property; Tax Exemptions; Duration; Definitions.
211.7kk Eligible nonprofit housing property; tax exemptions; duration; definitions. Sec. 7kk. (1) Before December 31, 2014, the governing body of a local tax collecting unit may adopt a resolution to exempt from the collection of taxes under this act eligible nonprofit housing property. The clerk of the local tax collecting unit shall notify in writing […]
Section 211.7mm – Charitable Nonprofit Housing Organization; Real and Personal Property Used for Retail Store; Exemption; Definitions.
211.7mm Charitable nonprofit housing organization; real and personal property used for retail store; exemption; definitions. Sec. 7mm. Beginning December 31, 2009, real and personal property of a charitable nonprofit housing organization that is used for a retail store operated by that charitable nonprofit housing organization and that is engaged exclusively in the sale of donated […]