GLENN STEIL STATE REVENUE SHARING ACT OF 1971
- Section 141.901 - Short title
- Section 141.902 - "Intangibles tax,""sales tax," and "state income tax" defined
- Section 141.903 - "Population" and "rate" defined
- Section 141.904 - "Local property taxes,""local income and excise taxes,""local taxes," "overlapping taxes," and "special assessments" defined
- Section 141.905 - Definitions
- Section 141.906 - Additional definitions
- Section 141.907 - Special census of population; cost; provisions; certification and utilization of results; enumeration date; share of revenues based on increased population
- Section 141.911 - Payments to counties from state income tax collections; time and basis; payments to counties based on sales tax collections
- Section 141.911a - [Repealed]
- Section 141.912 - Payments to cities, villages, and townships from sales tax collections; time and basis
- Section 141.912a - Payments to cities, villages, townships, and counties; calculations; interest; payment of proportionate share of reimbursements to eligible authorities; disbursement dates
- Section 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
- Section 141.913a - Census delay adjustment payments; eligibility of city, village, or township; calculation; reservation of additional sum; appropriation; reduction of amounts reserved
- Section 141.913b - Payments to include interest; delay in payments; gubernatorial directive; unavoidable delay or set off; disbursement by state treasurer
- Section 141.913c - Reduced rate or collections from local governmental unit's property, income, or utility tax; use of reduction as basis
- Section 141.913d - Distribution periods less than 12 months; annualization of amount
- Section 141.914 - [Repealed]
- Section 141.914a - Supplemental payments to cities, villages, or townships; computation; appropriation
- Section 141.915 - [Repealed]
- Section 141.916 - [Repealed]
- Section 141.917 - Disposition of payments made to cities, villages, townships, and counties
- Section 141.917a - Withholding amount equivalent to delinquent payments due on emergency municipal loan; withholding payment under act; extent; plan for financing outstanding obligations upon which municipality defaulted; use of amounts withheld; payment of debt service on bonds or notes; agreement assigning or pledging payment; statement; withholding payment to satisfy payment due and owing to state
- Section 141.918 - Report on local taxes, special assessments, overlapping taxes, and taxable value; report on levied millage rate; effect of failure to report; prorating and allocating overlapping taxes; report on local revenues; summary and analysis of reports; recommendations; report on tax collections available for distribution; distribution in single warrant; reduced millage rate considered to be 1 mill
- Section 141.919 - Effective date
- Section 141.920 - Receipts of cities, villages, or townships maintaining local tax efforts
- Section 141.921 - Withholding payments until submission of financial report or audit; filing, evaluation, certification, and institution of financial plan to correct deficit condition; noncompliance; notification of legislature; "deficit condition" defined