December 3, 2003, Introduced by Rep. Ward and referred to the Committee on Conservation and Outdoor Recreation.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
(MCL 211.1 to 211.157) by adding section 7gg.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 7gg. (1) An eligible shooting range is exempt from the
2 collection of taxes under this act.
3 (2) As used in this section:
4 (a) "Eligible shooting range" means real property that is a
5 shooting range used for firearms training that meets all of the
6 following conditions:
7 (i) Law enforcement officers have access to and are permitted
8 to use the shooting range for firearms training purposes free of
9 charge.
10 (ii) The chief of police, county sheriff, post commander, or
11 other commanding officer submits an affidavit to the assessor of
1 the local tax collecting unit in which the shooting range is
2 located attesting to the fact that law enforcement officers have
3 access to and are permitted to use the shooting range for
4 firearms training purposes free of charge.
5 (b) "Law enforcement officer" means a law enforcement or
6 peace officer of the United States, this state, or a political
7 subdivision of this state authorized to carry firearms in the
8 course of his or her duties as a law enforcement officer.