HOUSE BILL No. 4020


     January 26, 1999, Introduced by Rep. Rocca and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 39 (MCL 211.39).

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 39.  (1) The  supervisor of each township or ward, and

 2     the  APPROPRIATE assessing officer  of each city or village, as

 3     provided by law,  IN EACH LOCAL TAX COLLECTING UNIT shall

 4     proceed to  assess the taxes apportioned to  his township, or

 5     assessment district,  THAT LOCAL TAX COLLECTING UNIT according

 6     and in proportion  to the  valuations  TAXABLE VALUES entered

 7     by the board of review  in the assessment roll of  the township,

 8     ward, village, or city  THAT LOCAL TAX COLLECTING UNIT for the

 9    year.  , but if the board of review makes no entry, then on the

10     valuation therein as entered by the supervisor or assessor.  In

11     1974 and each year thereafter personal property assessments shall


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 1    be divided into 2 parts, inventory and personal property other

 2     than inventory and taxes shall be assessed on the 2 separate

 3     items as herein provided.  For the purpose of avoiding 

 4         (2) TO AVOID fractions in computation, the assessor may  add

 5     to the amount of the several taxes to be raised not more than 1/2

 6     of 1%.  The excess shall belong to the contingent fund of the

 7     township, city, or village, except that in a city where, by spe-

 8     cial provision, county taxes are now collected by the county

 9     treasurer, the excess of county taxes shall belong to the contin-

10     gent fund of the county  ROUND DOWN THE TAX RATE TO 3 DECIMAL

11    PLACES.

12         (3) The taxes shall be separately assessed and shall be

13    entered in separate columns, or if authorized by a resolution of

14    the county board of commissioners adopted by a majority of the

15    members  elect thereof  ELECTED AND SERVING, the taxes in the

16    county shall be entered either as 1 total sum  ,  or in separate

17    columns for each taxing unit.  The columns shall be designated

18     ,  AS combined county taxes, combined township taxes, combined

19    city taxes, AND combined school taxes.  If the taxes are entered

20    as 1 total sum  ,  or as combined unit taxes,  there shall be

21     printed  THE LOCAL TAX COLLECTING UNIT SHALL PRINT upon each tax

22    receipt the percentage  ,  or tax rate  which  THAT each  such 

23    tax is of the total sum  ,  or is of each taxing unit sum,  .  In

24     lieu thereof  OR SHALL ATTACH a printed statement showing the tax

25    rate of each separate tax  shall be attached  to the tax receipt

26    at the time of payment.  by the officer collecting the tax. 





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