February 9, 2010, Introduced by Rep. Slezak and referred to the Committee on Tax Policy.
A bill to amend 2005 PA 210, entitled
"Commercial rehabilitation act,"
by amending section 3 (MCL 207.843).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 3. (1) A qualified local governmental unit, by resolution
of its legislative body, may establish 1 or more qualified
rehabilitation districts that may consist of 1 or more parcels or
tracts of land or a portion of a parcel or tract of land, if at the
time the resolution is adopted, the parcel or tract of land or
portion of a parcel or tract of land within the district is a
qualified facility.
(2) The legislative body of a qualified local governmental
unit may establish a commercial rehabilitation district on its own
initiative or upon a written request filed by the owner or owners
of property comprising at least 50% of all taxable value of the
property located within a proposed commercial rehabilitation
district. The written request must be filed with the clerk of the
qualified local governmental unit.
(3) Before adopting a resolution establishing a commercial
rehabilitation district, the legislative body shall give written
notice by certified mail to the county in which the proposed
district is to be located and the owners of all real property
within the proposed commercial rehabilitation district and shall
afford an opportunity for a hearing on the establishment of the
commercial rehabilitation district at which any of those owners and
any other resident or taxpayer of the qualified local governmental
unit may appear and be heard. The legislative body shall give
public notice of the hearing not less than 10 days or more than 30
days before the date of the hearing.
(4) The legislative body of the qualified local governmental
unit, in its resolution establishing a commercial rehabilitation
district, shall set forth a finding and determination that the
district meets the requirements set forth in subsection (1) and
shall provide a copy of the resolution by certified mail to the
county in which the district is located.
(5) Within 28 days after receiving a copy of the resolution
establishing a commercial rehabilitation district, the county may
reject the establishment of the district by 1 of the following
methods:
(a) If the county has an elected county executive, by written
notification to the qualified local governmental unit.
(b) If the county does not have an elected county executive,
by a resolution of the county board of commissioners provided to
the qualified local governmental unit.
(6) Commercial rehabilitation exemption certificates that take
effect on or after October 1, 2010 shall include written provisions
that provide that if the owner or lessee of a qualified facility to
whom the certificate is issued relocates the qualified facility
outside of this state during the period in which the certificate is
in effect, then both of the following apply:
(a) That owner or lessee is responsible for the payment of a
penalty described in this subsection. The penalty is equal to the
difference between the commercial rehabilitation tax paid under
this act and the general ad valorem tax that would have been levied
if the certificate had not been granted for each year the
certificate was in effect.
(b) That the owner or lessee consents to the jurisdiction of
the courts of this state for the collection and enforcement of a
penalty described in this subsection.