October 1, 2015, Introduced by Senators ANANICH, HANSEN, CASPERSON, BOOHER, EMMONS, YOUNG, JOHNSON, HERTEL, NOFS, MARLEAU, GREGORY, KNEZEK and PROOS and referred to the Committee on Economic Development and International Investment.
A bill to amend 1993 PA 331, entitled
"State education tax act,"
by amending section 5 (MCL 211.905), as amended by 2004 PA 443.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 5. (1) Beginning in 1994 through 2002, the tax levied
under this act shall be collected and distributed by the local tax
collecting unit under the provisions of the general property tax
act at the same time as other taxes levied by the local school
district for school operating purposes. However, in each year after
1993 if a local school district is not going to levy a tax in that
summer but levied a tax in the summer of 1993, and the local tax
collecting unit in which the local school district is located is
collecting a tax for any taxing unit in that summer, the local tax
collecting unit shall collect within that local school district 1/2
of the tax under this act in that summer. The tax levied under this
act that is collected by a city shall become a lien against the
property on which assessed in the same manner and on the same date
as city taxes or, if the city approves the collection of the tax
levied under this act on a date other than the date it collects the
city taxes, on July 1. The tax levied under this act that is
collected with the city taxes shall be subject to the same
penalties, interest, and collection charges as city taxes and,
except as otherwise provided in subsection (3), shall be returned
as delinquent to the county treasurer in the same manner and with
the same interest, penalties, and fees as city taxes, except as
provided in section 89a of the general property tax act, 1893 PA
206, MCL 211.89a.
(2) Beginning in 2003, the tax levied under this act shall be
collected under the provisions of the general property tax act in a
summer levy and shall be distributed as provided in this act.
Except as otherwise provided in subsection (3) and section 5b, the
tax levied under this act shall be collected by each city and
township.
(3) Notwithstanding the provision of a charter of a county
adopted pursuant to 1966 PA 293, MCL 45.501 to 45.521, or the
provisions of the charter of a home rule city, to the contrary, the
city treasurer of a city that does not return delinquent real
property taxes levied by the city to the county treasurer shall
return all uncollected delinquent taxes levied under this act to
the county treasurer as provided by the general property tax act,
1893
PA 206, MCL 211.1 to 211.157, on
the March 1 immediately
following the year in which the taxes are levied. After the
delinquent real property taxes are returned to the county treasurer
for collection under this section, the provisions of the general
property
tax act , 1893 PA 206, MCL 211.1 to 211.157, apply for the
collection of those taxes and for the issuance of notes in
anticipation of the collection of the taxes.
(4) Beginning in 2003, if a school district or intermediate
school district collects taxes in the summer under section 1613 of
the
revised school code, of 1976, 1976 PA 451, MCL 380.1613, the
school district or intermediate school district shall collect the
taxes levied under this act in the summer and shall distribute the
taxes collected as provided in this act.
(5) The state treasurer shall certify the levy of the tax
under this act pursuant to the general property tax act.
(6)
The Except as otherwise
provided by law, the state
treasurer upon receipt shall deposit the collections from the tax
into the state treasury to the credit of the state school aid fund.
Upon request by the local tax collecting unit, if the local tax
collecting unit collects the tax levied under this act, or by the
school district or intermediate school district, if the school
district or intermediate school district collects the tax levied
under this act, the state treasurer shall return to the local tax
collecting unit or to the school district or intermediate school
district an amount erroneously collected or an amount required to
be returned by court order in a bankruptcy proceeding filed after
December 31, 1999.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No. 539
of the 98th Legislature is enacted into law.