2006 Michigan Compiled Laws - Act 62 of 1933


PROPERTY TAX LIMITATION ACT

Act 62 of 1933

AN ACT to provide limits on the rate of taxation on property; to provide for a division of the rate of taxation between counties, townships, municipal corporations, intermediate school districts, and other local units; to earmark funds raised by increasing the total tax limitation; to prescribe penalties and provide remedies; and to repeal all acts and parts of acts and charters and parts of charters of municipal corporations inconsistent with or contravening the provisions of this act.


History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;--Am. 1947, Act 293, Eff. Oct. 11, 1947 ;--Am. 1994, Act 190, Imd. Eff. June 21, 1994 ;--Am. 1998, Act 162, Eff. Mar. 23, 1999




The People of the State of Michigan enact:

DocumentDescription
Section 211.201Short title; property tax limitation act.
Section 211.202Definitions.
Section 211.203Limitation on amount of taxes; exception as to debt service tax rates; charter or general law limitation on power to levy taxes; charter tax rates; election to increase tax rate limitation; ballots; filing certified copy of election results; effective date of increase; notice of election; "taxable value" defined.
Section 211.204Net limitation tax rate; notice to county clerks; property tax levied for payment of interest and principal on certain state obligations; allocation for charter county purposes.
Section 211.204aSeparate tax limitation vote; reduction of number of mills allocated; school district allocated less than 6 mills; applicability of subsection (2); expiration of fixed allocation.
Section 211.205County tax allocation board; creation; membership.
Section 211.205aInitiatory petition for separate tax limitation; signatures; filing; violation of §§ 168.1 to 168.992 applicable to petitions; penalties.
Section 211.205bForm of petition; warning; circulator of petition; signature and acknowledgment.
Section 211.205cPetition by tax allocation board for separate tax limitation.
Section 211.205dSufficiency of petition; order by resolution submitting question to electors; special election.
Section 211.205eCounty tax allocation board; separate tax limitations.
Section 211.205fCounty clerk; transmittal to local clerks for submission of question.
Section 211.205gForm of question submitted to electors.
Section 211.205hSeparate tax limitations; adoption of plan.
Section 211.205iSeparate tax limitations; effective date.
Section 211.205jSeparate tax limitations; adoption; abolition of county tax allocation board; re-establishment.
Section 211.205kSeparate tax limitations; initiatory petition or resolution to alter or extend; procedure; notice; county advisory tax limitation committee; election.
Section 211.205lSeparate tax limitations; prior voted millage increases; additional millage increases.
Section 211.205mRepealed. 1994, Act 190, Imd. Eff. June 21, 1994.
Section 211.206County tax allocation board; term; officers; assistance.
Section 211.207County tax allocation board; compensation and expenses.
Section 211.208County tax allocation board; meetings; examination of local records.
Section 211.209Budgets and statements of local units; preparation; form.
Section 211.210Budgets and statements of local units; filing with county tax allocation board.
Section 211.211County tax allocation board; powers and duties in determining tax rates.
Section 211.211aIntercounty intermediate school district; maximum tax rate.
Section 211.212Tax levies; statement in rates; limits; debt service.
Section 211.214District located in more than 1 county; establishment of rate; notice.
Section 211.214aDistrict located in more than 1 county; establishment of rates in all counties; proposed budget.
Section 211.215County tax allocation board; maximum tax rate; final hearing; redetermination.
Section 211.216Final order approving maximum tax rate; time; notice; certification of tax levy.
Section 211.217Orders of board; appeal to state tax commission; judicial review.
Section 211.217aState tax commission's orders; intercounty intermediate school district; increase or decrease of tax rates.

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