SB-1022, As Passed Senate, December 13, 2012
HOUSE SUBSTITUTE FOR
SENATE BILL NO. 1022
A bill to amend 1994 PA 451, entitled
"Natural resources and environmental protection act,"
by amending sections 2154 and 51106 (MCL 324.2154 and 324.51106),
section 2154 as amended by 2011 PA 118 and section 51106 as amended
by 2006 PA 382.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 2154. (1) The treasurer or other officer charged with the
collection of taxes for an assessing district shall annually
forward a single statement of the assessment of all property for
which payment is claimed under this subpart to the respective
county by December 1. The statement shall include an itemization of
the valuation and assessment for each individual parcel for which
payment is claimed under this subpart. The county shall annually
forward the statements received from all affected assessing
districts in the county to the Lansing office of the department by
December 15. The Lansing office of the department shall review each
statement. Subject to subsection (2), if the assessment has been
determined according to this subpart, the department shall
authorize the state treasurer to pay the amount of the assessment
by warrant on the state treasury. Beginning in 2014, if an
assessing district does not submit a statement under this
subsection by January 1, the amount payable to that assessing
district shall be reduced by 5% for each month or portion of a
month after January 1 that the statement is late. The state
treasurer shall annually forward a separate payment in the amount
of the assessment to each affected assessing district in the county
by February 14 for any assessing district that has submitted a
statement as provided in this subsection.
(2) For payments made before 2012, the aggregate amount for
all payments to all assessing districts under section 2153 shall be
charged as follows:
(a) That portion of the payment that represents an assessment
by a local school district, intermediate school district, or
community college district shall be charged against the state
school aid fund established in section 11 of article IX of the
state constitution of 1963.
(b) The balance of any payment remaining after the charge made
in subdivision (a) shall be charged as follows:
(i) Not more than 50% from restricted revenue sources of the
department of natural resources.
(ii) The remaining balance after the charge under subparagraph
(i), from the general fund.
(3) For payments made after 2011, the aggregate amount for all
payments to all assessing districts under section 2153 shall be
charged as follows:
(a) If property for which payment is claimed was not purchased
with funds from the Michigan natural resources trust fund, payments
shall be charged as follows:
(i) That portion of the payment that represents an assessment
by a local school district, intermediate school district, or
community college district shall be charged against the state
school aid fund established in section 11 of article IX of the
state constitution of 1963.
(ii) The balance of any payment remaining after the charge made
in subparagraph (i) shall be charged as follows:
(A) Not more than 50% from restricted revenue sources of the
department of natural resources.
(B) The remaining balance after the charge under sub-
subparagraph (A), from the general fund.
(b) If the property for which payment is claimed was purchased
with funds from the Michigan natural resources trust fund, that
portion of the payment that represents an assessment by a local
school district, intermediate school district, or community college
district shall be charged against the Michigan natural resources
trust fund and the balance of any payment remaining after that
charge shall be charged against the Michigan natural resources
trust fund.
(4)
If Before 2012, if the amount available for payment to all
local assessing districts from the general fund or from any
restricted fund is less than the amount required for payment to all
local assessing districts from the general fund or from any
restricted fund, the amount available for payment to each local
assessing district shall be distributed in the same proportion from
the general fund or from any restricted fund that the required
payment to that local assessing district is to the total of all
required payments from the general fund or from any restricted
fund. Partial payments charged against the Michigan natural
resources trust fund under subsection (3) do not satisfy payments
obligated by this state.
(5) Beginning 2013, this state shall make payment in full to
all local assessing districts under this section. Beginning 2014,
if this state does not make payment in full to all local assessing
districts, the delinquent amount that this state failed to pay is
subject to penalty and interest as for delinquent taxes under the
general property tax act, 1893 PA 206, MCL 211.1 to 211.155.
(6) (5)
As used in this section,
"Michigan natural resources
trust fund" means the Michigan natural resources trust fund
established in section 35 of article IX of the state constitution
of 1963 and provided for in section 1902.
Sec. 51106. (1) On December 1 of each year, the department
shall certify to the state treasurer the number of acres that are
commercial forestlands in each county and the state treasurer shall
transmit to the treasurer of each county in which these commercial
forests are located a warrant on the state treasurer for an amount
equal to the following for commercial forest in the county:
(a) Until December 31, 2011, $1.20 per acre.
(b) Beginning January 1, 2012 and every 5 years after that
date, the amount of the annual payment under this section shall be
increased by 5 cents per acre.
(2) From the payments received under subsection (1), the
county treasurer of each county shall distribute an amount equal to
25 cents per acre for each acre of commercial forest in the county
in the same proportions between the various funds as the ad valorem
general property tax is distributed by the township treasurers in
each township. Except as provided by section 51109(2), the county
treasurer of each county shall distribute the remainder of the
funds received under this section in the same manner and in the
same proportion as ad valorem taxes collected under the ad valorem
general property tax.
(3) This state shall make payment in full to each county under
this section.