SB-0478, As Passed Senate, December 2, 2004                                 

    SUBSTITUTE FOR

    SENATE BILL NO. 478

(As amended, December 2, 2004)                                              

                                                                             A bill to amend 1893 PA 206, entitled                                             

"The general property tax act,"                                             

by amending section 2a (MCL 211.2a), as amended by 1982 PA 539.             

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1       Sec. 2a.  (1) For purposes of section 2, a mobile home                      

2   which that is not  covered by section 41 of Act No. 243 of the            

3   Public Acts of 1959, being section 125.1041 of the Michigan                 

4   Compiled Laws, and while subject to the specific tax levied                

5   under section 41 of 1959 PA 243, MCL 125.1041, before January 1,            

6   <<2007>>, or the Michigan manufactured housing specific tax, which is       

7   a state specific tax levied under the Michigan manufactured                 

8   housing specific tax act, after December 31, <<2006>>, that is

9   located on  land otherwise assessable as  real property not                 

10  exempt from the collection of taxes under this act,  and  whether           

11  or not permanently affixed to  the soil, shall be that real                

1   property, is considered real property and shall be assessed as              

2   part of the real property  upon on which the mobile home is                

3   located.                                                                    

4       (2) As used in this section, "mobile home" does not include a               

5   travel trailer or camping trailer  which that is either parked             

6   in a campground licensed by this state for not more than 180 days           

7   in any calendar year, or parked  upon on private property,                 

8   including a designated storage area of a licensed campground, for           

9   the sole purpose of storage.                                                

10      (3) As used in this section, "mobile home" does not include a               

11  truck camper  which is  parked in a campground licensed by this             

12  state  which that is a portable structure, designed and                    

13  constructed to be loaded onto  ,  or affixed to  ,  the bed or              

14  chassis of a truck, and  which that is used to provide temporary           

15  living quarters for recreational camping or travel.                         

16      (4)  For purposes of As used in this section:  , the                       

17  following definitions shall apply:

18      (a)  A travel trailer is "Travel trailer" means a vehicular                

19  portable structure mounted on wheels  and of that is a size and            

20  weight  as that does not  to  require special highway movement             

21  permits  when if drawn by a stock passenger automobile or  when

22  if drawn with a fifth wheel hitch mounted on a motor vehicle, and           

23  that is primarily designed, constructed, and used to provide                

24  temporary living quarters for recreational camping or travel.               

25      (b)  A camping trailer is "Camping trailer" means a                        

26  vehicular portable temporary living quarters used for                       

27  recreational camping or travel and  of that is a size and weight           

Senate Bill No. 478 as amended December 2, 2004                             

1   as that does not  to  require special highway movement permits            

2   when if drawn by a motor vehicle.                                         

3       Enacting section 1.  This amendatory act takes effect                       

4   December 31, <<2006>>.                                                      

5       Enacting section 2.  This amendatory act does not take                      

6   effect unless House Bill No. 4880 of the 92nd Legislature is                

7   enacted into law.