HOUSE BILL No. 4705


     April 29, 1997, Introduced by Reps. Jaye, Gernaat, Goschka, Dobb and Whyman and referred to the Committee on Tax Policy.


        A bill to amend 1954 PA 188, entitled

   "An act to provide for the making of certain improvements by
   townships; to provide for paying for the improvements by the
   issuance of bonds; to provide for the levying of taxes; to pro-
   vide for assessing the whole or a part of the cost of improve-
   ments against property benefited; and to provide for the issuance
   of bonds in anticipation of the collection of special assessments
   and for the obligation of the township on the bonds,"

   by amending sections 5 and 15b (MCL 41.725 and 41.735b), section

   5 as amended by 1986 PA 180.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 5.  (1) If, after the hearing provided for in section

 2    4, the township board desires to proceed with the improvement,

 3    the township board shall approve or determine by resolution all

 4    of the following:

 5         (a) The completion of the improvement.

 6         (b) The plans and estimate of cost as originally presented

 7    or as revised, corrected, amended, or changed.


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 1         (c) The sufficiency of the petition for the improvement if a

 2    petition is required.  After this determination, the sufficiency

 3    of the petition is not subject to attack except in an action

 4    brought in a court of competent jurisdiction within 30 days after

 5    the adoption of the resolution determining  such  THE sufficiency

 6    OF THE PETITION.

 7         (d) The special assessment district including the term of

 8    the special assessment district's existence.  If the nature of

 9    the improvement to be made is such that a periodic redetermina-

10    tion of cost will be necessary without a change in the special

11    assessment district boundaries, the township board shall  so 

12    state THAT in the resolution and shall set the dates  upon which

13     such  WHEN THE redeterminations shall be made.  After finally

14    determining the special assessment district, the township board

15    shall direct the supervisor to make a special assessment roll in

16    which are entered and described all the parcels of land to be

17    assessed, with the names of the respective record owners of each

18    parcel, if known, and the total amount to be assessed against

19    each parcel of land.  , which  FOR A SPECIAL ASSESSMENT LEVIED

20    BEFORE JANUARY 1, 1997, THE amount  shall be  ASSESSED AGAINST

21    EACH PARCEL OF LAND IS the  relative portion  PROPORTIONATE

22    AMOUNT of the whole sum to be levied against all parcels of land

23    in the special assessment district as the benefit to the parcel

24    of land bears to the total benefit to all parcels of land in the

25    special assessment district.  FOR A SPECIAL ASSESSMENT LEVIED

26    AFTER DECEMBER 31, 1996, THE AMOUNT ASSESSED AGAINST EACH PARCEL

27    OF LAND IS THE PROPORTIONATE AMOUNT OF THE WHOLE SUM TO BE LEVIED



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 1    AGAINST ALL PARCELS OF LAND IN THE SPECIAL ASSESSMENT DISTRICT AS

 2    THE TAXABLE VALUE OF THE PARCEL OF LAND BEARS TO THE TOTAL TAX-

 3    ABLE VALUE TO ALL PARCELS OF LAND IN THE SPECIAL ASSESSMENT

 4    DISTRICT. When the supervisor completes the assessment roll, the

 5    supervisor shall affix TO THE ROLL his or her certificate  to the

 6     roll which certificate states  STATING that the roll was made

 7    pursuant to a resolution of the township board adopted on a spec-

 8    ified date, and that in making the assessment roll the supervi-

 9    sor, according to his or her best judgment, has conformed in all

10    respects to the directions contained in the resolution and the

11    statutes of this state.

12         (2) AS USED IN THIS SECTION AND SECTION 15B, "TAXABLE VALUE"

13    MEANS THAT VALUE DETERMINED UNDER SECTION 27A OF THE GENERAL

14    PROPERTY TAX ACT, 1893 PA 206, MCL 211.27A.

15         Sec.  15b.  The township board of any township by resolution

16    may create and designate a fund to be known as the township

17    improvement revolving fund.  and thereafter  BEFORE JANUARY 1,

18    1997, THE TOWNSHIP BOARD may transfer to  such  THE TOWNSHIP

19    IMPROVEMENT REVOLVING fund from the general fund of the township

20    in any  one  1 year an amount not exceeding 2 mills of the state

21    equalized valuation of the real and personal property in the

22    township and  thereafter  IN EACH SUBSEQUENT YEAR may  each year 

23    transfer from the general fund to the township improvement

24    revolving fund until  such  THAT fund  shall be equal to  EQUALS

25    5 mills of the state equalized valuation of the real and personal

26    property in the township.  AFTER DECEMBER 31, 1996, THE TOWNSHIP

27    BOARD MAY TRANSFER TO THE TOWNSHIP IMPROVEMENT REVOLVING FUND



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 1    FROM THE GENERAL FUND OF THE TOWNSHIP IN ANY 1 YEAR AN AMOUNT NOT

 2    EXCEEDING 2 MILLS OF THE TAXABLE VALUE OF THE REAL AND PERSONAL

 3    PROPERTY IN THE TOWNSHIP AND IN EACH SUBSEQUENT YEAR MAY TRANSFER

 4    FROM THE GENERAL FUND TO THE TOWNSHIP IMPROVEMENT REVOLVING FUND

 5    UNTIL THAT FUND EQUALS 5 MILLS OF THE TAXABLE VALUE OF THE REAL

 6    AND PERSONAL PROPERTY IN THE TOWNSHIP. All interest charges col-

 7    lected  shall become  ARE a part of  such  THE TOWNSHIP IMPROVE-

 8    MENT REVOLVING fund.  and the  THE township board may transfer

 9    FUNDS from the township improvement revolving fund to the general

10    fund  such sum or sums and at such time or times as  WHEN, in the

11    judgment of the board, FUNDS should be transferred.


































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