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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 211.204a – 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 a separate tax limitation approved before 1994 shall be reduced by the number of mills levied by the state. For a separate tax limitation vote held after 1993, the number of mills that may be allocated shall be reduced by the number of mills allocated to a local school district for school district operating purposes in 1993 or the number of mills levied by the state, whichever is greater, and mills shall not be allocated to a local school district.

(2) For a township that is located in a county that allocated under a separate tax limitation less than 6 mills for school districts, the amount of allocated mills that township may levy in 1994 is reduced by the difference between 6 mills and the amount allocated to school districts in 1993. This subsection applies only in a year in which the legislature specifically appropriates the amount of revenue lost to the township due to the operation of this subsection. This subsection does not apply after 1996.

(3) A fixed allocation under a separate tax limitation approved before 1994 in a county in which a school district was allocated less than 6 mills expires after the 1996 allocation.

History: Add. 1993, Act 314, Eff. Apr. 30, 1994 ;– Am. 1994, Act 190, Imd. Eff. June 21, 1994