Mich. Comp. Laws § 207.561a

Current through Public Act 148 of the 2024 Legislative Session
Section 207.561a - Facility subject to industrial facilities exemption certificate; exemption for eligible manufacturing personal property; extension; filing combined document; "eligible manufacturing personal property" and "eligible personal property" defined
(1) If a facility was subject to an industrial facilities exemption certificate on or after December 31, 2012, notwithstanding any other provision of this act to the contrary, that portion of the facility that is eligible manufacturing personal property shall remain subject to the industrial facilities tax and shall remain exempt from ad valorem property taxes as provided in section 8 until that eligible manufacturing personal property would otherwise be exempt from the collection of taxes under section 9m, 9n, or 9o of the general property tax act, 1893 PA 206, MCL 211.9m, 211.9n, and 211.9o. The holder of an industrial facilities exemption certificate that has been extended under this subsection shall indicate that portion of a facility that is eligible manufacturing personal property by annually filing the combined document required under section 9m or 9n of the general property tax act, 1893 PA 206, MCL 211.9m and 211.9n, with the assessor of the township or city in which the eligible manufacturing personal property is located by the date required under section 9m or 9n of the general property tax act, 1893 PA 206, MCL 211.9m and 211.9n.
(2) As used in this section:
(a) "Eligible manufacturing personal property" means that term as defined in section 9m of the general property tax act, 1893 PA 206, MCL 211.9m.
(b) "Eligible personal property" means that term as defined in section 3(e)(iii) of the state essential services assessment act, 2014 PA 92, MCL 211.1053.

MCL 207.561a

Amended by 2017, Act 264,s 1, eff. 12/31/2017.
Amended by 2016, Act 110,s 1, eff. 5/6/2016.
Amended by 2015, Act 123,s 1, eff. 7/10/2015.
Added by 2012, Act 397,s 1, eff. 12/20/2012.
See 2012, Act 397, enacting section 1. HB 6026, referred to in enacting section 1, became 2012, Act 408. The conditions in 2012, Act 408, enacting section 1, were not met. The act did not appear on the August 5, 2014 primary ballot.