2006 Michigan Compiled Laws - Act 77 of 1951


Act 77 of 1951

AN ACT providing for the specific taxation of low grade iron ore, of low grade iron ore mining property, and of rights to minerals in lands containing low grade iron ores; to provide for the collection and distribution of the specific tax; to make an appropriation; and to prescribe the powers and duties of the state geologist and township supervisors and treasurers with respect to the specific tax.

History: 1951, Act 77, Imd. Eff. May 28, 1951 ;--Am. 1959, Act 147, Eff. Mar. 19, 1960 ;--Am. 1987, Act 277, Imd. Eff. Jan. 6, 1988
Compiler's Notes: Section 2 of Act 277 of 1987 provides: "This act shall be known and cited as the 'James Goulette iron ore recovery act of 1987'."

The People of the State of Michigan enact:

Section 211.621Definitions.
Section 211.622Specific tax on mining property before production of ore or construction of plants.
Section 211.623Specific tax on mining property after production of ore; determination of mine value; "lower lake price" defined.
Section 211.624Minimum specific tax; entering land descriptions on separate roll; spreading and collecting specific tax; return and sale of property for nonpayment of taxes; valuation; property located in more than 1 township; distribution and use of sums collected; specific tax in lieu of ad valorem tax; determining proportion for disbursement and attribution of taxes; payment.
Section 211.625Purpose of act.
Section 211.626Appropriation; purpose.

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