HOUSE BILL No. 4108


     January 28, 1997, Introduced by Rep. Gernaat and referred to the Committee on Tax Policy.


        A bill to amend 1994 PA 451, entitled

   "Natural resources and environmental protection act,"

   by amending section 2150 (MCL 324.2150), as added by 1995 PA 60.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 2150.  (1) On December 1 of each year, there shall be

 2    paid into the treasury of each county in which are located tax

 3    reverted, recreation, or forest lands under the control and

 4    supervision of the department, and any other lands held by the

 5    department, except lands purchased after January 1, 1933 for nat-

 6    ural resource purposes, a tax of $2.50 per acre or major portion

 7    of an acre FOR YEARS BEFORE DECEMBER 1, 1994 AND $2.00 PER ACRE

 8    OR MAJOR PORTION OF AN ACRE FOR YEARS AFTER NOVEMBER 30, 1994 on

 9    all the lands that belong to  the  THIS state on December 1 in

10    each year.  This  THE tax IMPOSED UNDER THIS SECTION shall be in

11    lieu of all other taxes now levied against the state land under


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 1    any existing law.  State land on which payments in lieu of taxes

 2    are made pursuant to subpart 14 are exempt from this subpart.

 3    The department of treasury shall make a detailed statement of

 4    account between the state and each county in which the lands are

 5    situated, including the descriptions of the lands, and render the

 6    DETAILED statement OF ACCOUNT to the county treasurer of the

 7    county.  The department of treasury shall cause a warrant to be

 8    drawn on the state treasurer payable for the amount indicated on

 9    the DETAILED statement of account to be due to the county.  The

10    county treasurer of each county shall immediately make up a

11    detailed statement of the account between the county and each

12    township and school district, prorating the amount received by

13    the county according to the number of acres of the lands located

14    in each unit.  The  FOR DISBURSEMENTS MADE BEFORE DECEMBER 1,

15    1994, THE proration shall be 40% to county general fund, 40% to

16    township general fund, and 20% to school operating fund.  FOR

17    DISBURSEMENTS MADE AFTER NOVEMBER 30, 1994, THE PRORATION SHALL

18    BE 50% TO THE COUNTY GENERAL FUND AND 50% TO THE TOWNSHIP GENERAL

19    FUND. The county treasurer shall immediately issue his or her

20    warrant to each of the units according to the DETAILED statement

21    OF ACCOUNT.

22         (2) The tax on tax reverted, recreation, forest lands, or

23    other lands under the control of the department on which payments

24    are made under this subpart shall be paid from the general fund.









   00028'97          Final page.                            JLB