November 14, 2006, Introduced by Rep. Amos and referred to the Committee on Commerce.
A bill to amend 1974 PA 198, entitled
"An act to provide for the establishment of plant rehabilitation
districts and industrial development districts in local
governmental units; to provide for the exemption from certain
taxes; to levy and collect a specific tax upon the owners of
certain facilities; to impose and provide for the disposition of an
administrative fee; to provide for the disposition of the tax; to
provide for the obtaining and transferring of an exemption
certificate and to prescribe the contents of those certificates; to
prescribe the powers and duties of the state tax commission and
certain officers of local governmental units; and to provide
penalties,"
by amending section 5 (MCL 207.555), as amended by 1996 PA 323.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 5. (1) After the establishment of a district, the owner
or lessee of a facility may file an application for an industrial
facilities exemption certificate with the clerk of the local
governmental unit that established the plant rehabilitation
district or industrial development district. The application shall
be filed in the manner and form prescribed by the commission. The
application shall contain or be accompanied by a general
description of the facility and a general description of the
proposed use of the facility, the general nature and extent of the
restoration, replacement, or construction to be undertaken, a
descriptive list of the equipment that will be a part of the
facility, a time schedule for undertaking and completing the
restoration, replacement, or construction of the facility, and
information relating to the requirements in section 9.
(2) Upon receipt of an application for an industrial
facilities exemption certificate, the clerk of the local
governmental unit shall notify in writing by certified mail the
assessor of the assessing unit in which the facility is located or
to be located, and the legislative body of each taxing unit that
levies ad valorem property taxes in the local governmental unit in
which the facility is located or to be located. Before acting upon
the application, the legislative body of the local governmental
unit shall afford the applicant, the assessor, and a representative
of the affected taxing units an opportunity for a hearing.
(3) The local governmental unit may charge the applicant an
application fee to process an application for an industrial
facilities exemption certificate. The application fee shall not
exceed the actual cost incurred by the local governmental unit in
processing the application or 2% of the total property taxes abated
under this act for the term that the industrial facilities
exemption certificate is in effect, whichever is less. A local
governmental unit shall not charge an applicant any other fee under
this act.