HOUSE BILL No. 4706
April 29, 1997, Introduced by Reps. Jaye, Goschka, Gernaat, Whyman and Dobb and referred to the Committee on Tax Policy. A bill to amend 1923 PA 116, entitled "Township and village public improvement and public service act," by amending section 4 (MCL 41.414), as amended by 1989 PA 82. THE PEOPLE OF THE STATE OF MICHIGAN ENACT: 1 Sec. 4. (1) Special FOR A SPECIAL ASSESSMENT LEVIED 2 BEFORE JANUARY 1, 1997 FOR THE COST OF AN IMPROVEMENT OR SERVICE 3 SPECIFIED IN SECTION 1, THE SPECIAL assessment installments for 1 4 year shall not be levied upon ON property in excess of 15% of 5 that property's assessed valuation. for the cost of an improve- 6 ment or service specified in section 1. The FOR A SPECIAL 7 ASSESSMENT LEVIED AFTER DECEMBER 31, 1996 FOR THE COST OF AN 8 IMPROVEMENT OR SERVICE SPECIFIED IN SECTION 1, THE SPECIAL 9 ASSESSMENT INSTALLMENTS FOR 1 YEAR SHALL NOT BE LEVIED ON 10 PROPERTY IN EXCESS OF 15% OF THAT PROPERTY'S TAXABLE VALUE. FOR 11 A SPECIAL ASSESSMENT LEVIED BEFORE JANUARY 1, 1997, THE total 02973'97 f FDD 2 1 assessment installments for a year for a combination of such 2 improvements or services SPECIFIED IN SECTION 1, regardless of 3 the year in which the assessment installments are levied, shall 4 not be in excess of EXCEED 45% of the property's assessed 5 valuation. FOR A SPECIAL ASSESSMENT LEVIED AFTER DECEMBER 31, 6 1996, THE TOTAL ASSESSMENT INSTALLMENTS FOR A YEAR FOR A COMBINA- 7 TION OF IMPROVEMENTS OR SERVICES SPECIFIED IN SECTION 1, REGARD- 8 LESS OF THE YEAR IN WHICH THE ASSESSMENT INSTALLMENTS ARE LEVIED, 9 SHALL NOT EXCEED 45% OF THE PROPERTY'S TAXABLE VALUE. The collec- 10 tion of the special assessments shall be by installments as pro- 11 vided by Act No. 3 of the Public Acts of 1895, being sections 12 61.1 to 74.22 of the Michigan Compiled Laws THE GENERAL LAW VIL- 13 LAGE ACT, 1895 PA 3, MCL 61.1 TO 74.25. However, assessments for 14 paving, for street markers and lampposts, or for a combination of 15 projects authorized by section 1 that includes paving may be 16 divided into a number of annual installments not exceeding 10. 17 Assessments for the construction of filtration plants, for the 18 construction or extension of sanitary sewers or water mains to 19 provide water for fire protection and domestic uses, or for a 20 combination of projects authorized by section 1 that includes the 21 construction or extension of sanitary sewers or water mains to 22 provide water for fire protection and domestic uses may be 23 divided into a number of annual installments not exceeding 20. 24 Assessments for the purchase or construction of waterworks or 25 sewage disposal plants may be divided into a number of annual 26 installments not exceeding 40. 02973'97 f 3 1 (2) An appeal may be taken from the assessment of the 2 supervisor to the board of public service commissioners, which 3 shall act as a board of review and have the same powers and 4 duties and be governed by the same procedures and the same legal 5 consequences as the board of review provided for in the general 6 tax laws of this state PROPERTY TAX ACT, 1893 PA 206, MCL 211.1 7 TO 211.157. 8 (3) If a village or district is served by a waterworks, 9 water reservoir, or aqueduct to a source of water supply estab- 10 lished without expense to the township at large, the works shall 11 not be tapped for the purpose of supplying water outside of the 12 village or district if the tapping would seriously deplete or 13 imperil the water supply or pressure of the village or district. 14 The works shall not be tapped in any case without the consent of 15 the board of public service commissioners. If a village or dis- 16 trict is served by a public improvement or service described in 17 section 1 that has been established and is being operated without 18 expense to the township, no part of a tax or assessment shall be 19 levied by the township upon the village or district for the pur- 20 pose of establishing or operating a similar improvement or facil- 21 ity for other parts of the township. 22 (4) AS USED IN THIS SECTION, "TAXABLE VALUE" MEANS THAT 23 VALUE DETERMINED UNDER SECTION 27A OF THE GENERAL PROPERTY TAX 24 ACT, 1893 PA 206, MCL 211.27A. 02973'97 f Final page. FDD