2010 Michigan Compiled Laws
Chapter 211 - TAXATION OF REAL AND PERSONAL PROPERTY
Act 62 of 1933 - PROPERTY TAX LIMITATION ACT (211.201 - 211.217a)

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

• Section 211.201 - Short title; property tax limitation act.
• Section 211.202 - Definitions.
• Section 211.203 - Limitation 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 211.204 - Net 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 211.204a - Separate 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 211.205 - County tax allocation board; creation; membership.
• Section 211.205a - Initiatory petition for separate tax limitation; signatures; filing; violation of MCL 168.1 to 168.992 applicable to petitions; penalties.
• Section 211.205b - Form of petition; warning; circulator of petition; signature and acknowledgment.
• Section 211.205c - Petition by tax allocation board for separate tax limitation.
• Section 211.205d - Sufficiency of petition; order by resolution submitting question to electors; special election.
• Section 211.205e - County tax allocation board; separate tax limitations.
• Section 211.205f - County clerk; transmittal to local clerks for submission of question.
• Section 211.205g - Form of question submitted to electors.
• Section 211.205h - Separate tax limitations; adoption of plan.
• Section 211.205i - Separate tax limitations; effective date.
• Section 211.205j - Separate tax limitations; adoption; abolition of county tax allocation board; re-establishment.
• Section 211.205k - Separate tax limitations; initiatory petition or resolution to alter or extend; procedure; notice; county advisory tax limitation committee; election.
• Section 211.205 - Separate tax limitations; prior voted millage increases; additional millage increases.
• Section 211.205m - Repealed. 1994, Act 190, Imd. Eff. June 21, 1994.
• Section 211.206 - County tax allocation board; term; officers; assistance.
• Section 211.207 - County tax allocation board; compensation and expenses.
• Section 211.208 - County tax allocation board; meetings; examination of local records.
• Section 211.209 - Budgets and statements of local units; preparation; form.
• Section 211.210 - Budgets and statements of local units; filing with county tax allocation board.
• Section 211.211 - County tax allocation board; powers and duties in determining tax rates.
• Section 211.211a - Intercounty intermediate school district; maximum tax rate.
• Section 211.212 - Tax levies; statement in rates; limits; debt service.
• Section 211.214 - District located in more than 1 county; establishment of rate; notice.
• Section 211.214a - District located in more than 1 county; establishment of rates in all counties; proposed budget.
• Section 211.215 - County tax allocation board; maximum tax rate; final hearing; redetermination.
• Section 211.216 - Final order approving maximum tax rate; time; notice; certification of tax levy.
• Section 211.217 - Orders of board; appeal to state tax commission; judicial review.
• Section 211.217a - State tax commission's orders; intercounty intermediate school district; increase or decrease of tax rates.