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Home » US Law » 2022 Michigan Compiled Laws » Chapter 211 - Taxation of Real and Personal Property » Act 62 of 1933 - Property Tax Limitation Act (211.201 - 211.217a)

Section 211.202 – Definitions.

211.202 Definitions. Sec. 2. As used in this act: (a) “Local unit” means counties, townships, villages, cities, a first-class school district, community college districts, intermediate school districts, and all other divisions, districts, and organizations of government that are or may be established by law and that have the power to levy taxes against property located […]

Section 211.203 – Limitation on Amount of Taxes; Exception as to Debt Service Tax Rates; Charter or General Law Limitation on Power to Levy Taxes; Charter Tax Rates; Election to Increase Tax Rate Limitation; Ballots; Filing Certified Copy of Election Results; Effective Date of Increase; Notice of Election; “Taxable Value” Defined.

211.203 Limitation on amount of taxes; exception as to debt service tax rates; charter or general law limitation on power to levy taxes; charter tax rates; election to increase tax rate limitation; ballots; filing certified copy of election results; effective date of increase; notice of election; “taxable value” defined. Sec. 3. (1) Except as otherwise […]

Section 211.204 – Net Limitation Tax Rate; Notice to County Clerks; Property Tax Levied for Payment of Interest and Principal on Certain State Obligations; Allocation for Charter County Purposes.

211.204 Net limitation tax rate; notice to county clerks; property tax levied for payment of interest and principal on certain state obligations; allocation for charter county purposes. Sec. 4. (1) The tax rate in mills allocated for charter county purposes pursuant to subsection (3) plus the tax rate in mills that is provided by law […]

Section 211.204a – Separate Tax Limitation Vote; Reduction of Number of Mills Allocated; School District Allocated Less Than 6 Mills; Applicability of Subsection (2); Expiration of Fixed Allocation.

***** 211.204a SUBSECTION (2) DOES NOT APPLY AFTER 1996: See subsection (2) of 211.204a ***** 211.204a Separate tax limitation vote; reduction of number of mills allocated; school district allocated less than 6 mills; applicability of subsection (2); expiration of fixed allocation. Sec. 4a. (1) The number of mills allocated to a local school district under […]

Section 211.205 – County Tax Allocation Board; Creation; Membership.

211.205 County tax allocation board; creation; membership. Sec. 5. A county tax allocation board is created for each county and shall be composed of the following: (a) The county treasurer. (b) The chairperson of the board of county auditors if there is a board, and if not, the chairperson of the finance or ways and […]

Section 211.205a – Initiatory Petition for Separate Tax Limitation; Signatures; Filing; Violation of MCL 168.1 to 168.992 Applicable to Petitions; Penalties.

211.205a Initiatory petition for separate tax limitation; signatures; filing; violation of MCL 168.1 to 168.992 applicable to petitions; penalties. Sec. 5a. (1) A vote on adopting separate tax limitations shall be initiated by petition signed by not less than 4% of the registered electors of each township and city within the county. The petition shall […]

Section 211.205c – Petition by Tax Allocation Board for Separate Tax Limitation.

211.205c Petition by tax allocation board for separate tax limitation. Sec. 5c. A petition to submit separate tax limitations to the electors of the county also may be initiated by a resolution adopted by a majority of the members of a county tax allocation board. The petition shall be in substantially the same form and […]

Section 211.205e – County Tax Allocation Board; Separate Tax Limitations.

211.205e County tax allocation board; separate tax limitations. Sec. 5e. Before adoption of a resolution submitting to a vote a question proposed by the initiatory petition of electors, the county board of supervisors shall request the county tax allocation board to submit to the county board of supervisors the separate tax limitations for the county […]

Section 211.205g – Form of Question Submitted to Electors.

211.205g Form of question submitted to electors. Sec. 5g. The question of adopting separate tax limitations shall be submitted to the registered and qualified electors of the county in substantially the following form: “Shall separate tax limitations be established for a period of …… years or for an indefinite period, or until altered by the […]

Section 211.205h – Separate Tax Limitations; Adoption of Plan.

211.205h Separate tax limitations; adoption of plan. Sec. 5h. At an election upon the question of adopting separate tax limitations, the tax limitations proposed by electors’ initiatory petitions and the tax limitations proposed by the county tax allocation board shall be separately submitted to the voters. If the allocation board has recommended separate tax limitations […]

Section 211.205i – Separate Tax Limitations; Effective Date.

211.205i Separate tax limitations; effective date. Sec. 5i. (1) Except as otherwise provided in this section, upon the filing in the offices of the secretary of state and the county clerk of a copy of the initiatory petition; the separate tax limitations recommended by the county tax allocation board; all resolutions of the board; and […]

Section 211.205k – Separate Tax Limitations; Initiatory Petition or Resolution to Alter or Extend; Procedure; Notice; County Advisory Tax Limitation Committee; Election.

211.205k Separate tax limitations; initiatory petition or resolution to alter or extend; procedure; notice; county advisory tax limitation committee; election. Sec. 5k. When an initiatory petition is received by the county board of commissioners to alter or extend within the 18 mill limitation existing separate tax limitations of the county and the townships and intermediate […]

Section 211.206 – County Tax Allocation Board; Term; Officers; Assistance.

211.206 County tax allocation board; term; officers; assistance. Sec. 6. The members of the board selected by the judge or judges of probate shall be selected on or before the second Monday of April in each year, and shall hold office for a term of 1 year. The board shall select 1 of its members […]