141.901 Short title. Sec. 1. This act shall be known and may be cited as the “Glenn Steil state revenue sharing act of 1971”. History: 1971, Act 140, Imd. Eff. Sept. 30, 1971 ;– Am. 1998, Act 532, Imd. Eff. Jan. 12, 1999 Constitutionality: Revenue-sharing payments to local units of government are expenditures authorized by […]
141.902 “Intangibles tax,”“sales tax,” and “state income tax” defined. Sec. 2. (1) “Intangibles tax” means the intangibles tax imposed by Act No. 301 of the Public Acts of 1939, as amended, being sections 205.131 to 205.147 of the Compiled Laws of 1948, or any similar act. (2) “Sales tax” means the sales tax imposed by […]
141.903 “Population” and “rate” defined. Sec. 3. (1) “Population” for the purpose of distributing revenues among cities, villages, townships, and counties means population according to the last and each succeeding statewide federal census, or a special statewide census as provided by law, whichever is later. Corrections to the statewide federal census that are published by […]
141.904 “Local property taxes,”“local income and excise taxes,”“local taxes,”“overlapping taxes,” and “special assessments” defined. Sec. 4. (1) “Local property taxes” means ad valorem property taxes levied by a city, village, or township. (2) “Local income and excise taxes” means collections of taxes pursuant to the city income tax act, Act No. 284 of the Public […]
141.905 Definitions. Sec. 5. (1) “Local tax effort rate” for a city, village, or township means its local taxes divided by its taxable value. (2) “Statewide tax effort rate” means the total local taxes in the state divided by the total taxable value. (3) “Relative tax effort rate” means the local tax effort rate for […]
141.906 Additional definitions. Sec. 6. (1) “Local tax burden rate” for a city, village, or township means local taxes of the city, village, or township plus special assessments plus 25% of the overlapping taxes levied in the city, village, or township, which sum is divided by the taxable value of the city, village, or township. […]
141.907 Special census of population; cost; provisions; certification and utilization of results; enumeration date; share of revenues based on increased population. Sec. 7. (1) A city, village, or township may contract with the secretary of state or the United States bureau of the census to have conducted a special census of its population. The entire […]
141.911 Payments to counties from state income tax collections; time and basis; payments to counties based on sales tax collections. Sec. 11. (1) For state fiscal years before the 1996-1997 state fiscal year, the department of management and budget shall cause to be paid during each August, November, February, and May, to counties on a […]
141.911a Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999. Compiler’s Notes: The repealed section pertained to bipartisan revenue sharing task force.
141.912 Payments to cities, villages, and townships from sales tax collections; time and basis. Sec. 12. (1) For state fiscal years before the 1996-1997 state fiscal year, the department of treasury shall cause to be paid to each city, village, and township its share, computed on a per capita basis, during each August, November, February, […]
141.912a Payments to cities, villages, townships, and counties; calculations; interest; payment of proportionate share of reimbursements to eligible authorities; disbursement dates. Sec. 12a. (1) For state fiscal years before the 1998-1999 state fiscal year, the department of treasury shall calculate the amount of payment to be made to a city, village, or township by multiplying […]
141.913 Payments to cities, villages, and townships from state income tax and single business tax; payments based on sales tax collections; population more than or less than 750,000; limitations; distributions; payment dates; annual appropriation by legislature; withholding payments. Sec. 13. (1) This subsection and subsection (2) apply to distributions to cities, villages, and townships during […]
141.913a Census delay adjustment payments; eligibility of city, village, or township; calculation; reservation of additional sum; appropriation; reduction of amounts reserved. Sec. 13a. (1) Following the official certification and publication of the 1980 federal decennial census, the department of management and budget shall calculate for each city, village, and township: (a) The payment of revenues […]
141.913b Payments to include interest; delay in payments; gubernatorial directive; unavoidable delay or set off; disbursement by state treasurer. Sec. 13b. (1) In addition to the amounts required to be paid pursuant to sections 11, 12, and 13, these payments and the respective appropriations from the undedicated proceeds of the tax from which the payment […]
141.913c Reduced rate or collections from local governmental unit’s property, income, or utility tax; use of reduction as basis. Sec. 13c. For state fiscal years after the 1998-1999 state fiscal year, a reduction in the rate of or collections from a local unit of government’s property, income, or utility tax shall not be used as […]
141.913d Distribution periods less than 12 months; annualization of amount. Sec. 13d. The department shall annualize the amount of distributions under sections 11, 12a, and 13 as necessary to reflect distributions for periods of less than 12 months. History: Add. 1998, Act 532, Imd. Eff. Jan. 12, 1999
141.914 Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999. Compiler’s Notes: The repealed section pertained to additional sums for cities, villages, or townships.
141.914a Supplemental payments to cities, villages, or townships; computation; appropriation. Sec. 14a. If a special census of a city, village or township that levied at least 1 mill local property tax in the preceding calendar year is determined to meet the requirements of section 7, the department of management and budget, during July, 1976 and […]
141.915 Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999. Compiler’s Notes: The repealed section pertained to additional sums for cities, villages, or townships.
141.916 Repealed. 1975, Act 245, Imd. Eff. Sept. 4, 1975. Compiler’s Notes: The repealed section pertained to an appropriation.
