HOUSE BILL No. 4816


     May 21, 1997, Introduced by Reps. Lowe, Goschka, Gernaat, Llewellyn, Bobier, Horton, Anthony, Prusi, Birkholz and Bodem 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 amended by 1996 PA

   585.

               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  $2.86 per acre or major

 7    portion of an acre  for years before December 1, 1994 and $2.00

 8     per acre or major portion of an acre for years after November 30,

 9     1994  on all  the  SUCH lands IN THE COUNTY that  belong to  ARE

10    HELD BY this state on December 1 in each year.  THE STATE


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 1    TREASURER SHALL ADJUST THIS FIGURE BY AN AMOUNT DETERMINED BY THE

 2    STATE TREASURER AT THE END OF EACH CALENDAR YEAR TO REFLECT THE

 3    CUMULATIVE ANNUAL PERCENTAGE CHANGE IN THE CONSUMER PRICE INDEX.

 4    AS USED IN THIS SUBSECTION, "CONSUMER PRICE INDEX" MEANS THE MOST

 5    COMPREHENSIVE INDEX OF CONSUMER PRICES AVAILABLE FOR THIS STATE

 6    FROM THE BUREAU OF LABOR STATISTICS OF THE UNITED STATES DEPART-

 7    MENT OF LABOR. The tax imposed under this section shall be in

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

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

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

11    The department of treasury shall make a detailed statement of

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

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

14    detailed statement of account to the county treasurer of the

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

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

17    the detailed statement of account to be due to the county.  The

18    county treasurer of each county shall immediately make up a

19    detailed statement of the account between the county and each

20    township,  and school district,  prorating the amount received by

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

22    in each LOCAL unit.  For disbursements made before December 1,

23     1994, the proration shall be 40% to county general fund, 40% to

24     township general fund, and 20% to school operating fund.  For

25     disbursements made after November 30, 1994, the  THE proration

26    shall be 50% to the county general fund and 50% to the township

27    general fund.  The county treasurer shall immediately issue his



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 1    or her warrant to each of the  units  TOWNSHIPS according to the

 2    detailed statement of account.

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

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

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














































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