Section 211.7jj - Federally-qualified health center; tax exemption; definitionBeginning December 31, 2004, real and personal property of a federally-qualified health center is exempt from the collection of taxes under this act. As used in this section, "federally-qualified health center" means that term as defined in section 1396d(l)(2)(B) of the social security act, 42 USC 1396d.
Added by 2006, Act 326, s 1, eff. 12/31/2004.2006, Act 326, states, "This amendatory act is retroactive and is effective for taxes levied in December 2004 and each year after December 2004."The Michigan legislature added two sections numbered MCL 211.7jj. Section 7jj as added by 2006, Act 326, s 1, eff. 12/31/2004, is compiled at MCL 211.7jj. Section 7jj as added by 2006, Act 378, s 1, eff. 9/27/2006, is compiled at MCL 211.7jj[1].