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 […]
Section 211.7nn – Supporting Housing Property; Tax Exemption; Rescission; “Supportive Housing Property” Defined.
211.7nn Supporting housing property; tax exemption; rescission; “supportive housing property” defined. Sec. 7nn. (1) Beginning December 31, 2008, supportive housing 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, if an […]
Section 211.7oo – Low Grade Iron Ore and Low Grade Iron Ore Mining Property; Tax Exemption.
211.7oo Low grade iron ore and low grade iron ore mining property; tax exemption. Sec. 7oo. Low grade iron ore and low grade iron ore mining property subject to taxation under 1951 PA 77, MCL 211.621 to 211.626, or iron ore or ore property subject to taxation under 1963 PA 68, 207.271 to 207.279, are […]