November 28, 2018, Introduced by Senator MACGREGOR and referred to the Committee on Finance.
A bill to amend 1951 PA 33, entitled
"An act to provide police and fire protection for townships and for
certain areas in townships, certain incorporated villages, and
certain cities; to authorize contracting for fire and police
protection; to authorize the purchase of fire and police equipment,
and the maintenance and operation of the equipment; to provide for
defraying the cost of the equipment; to authorize the creation of
special assessment districts and the levying and collecting of
special assessments; to authorize the issuance of special
assessment bonds in anticipation of the collection of special
assessments and the advancement of the amount necessary to pay such
bonds, and to provide for reimbursement for such advances by
reassessment if necessary; to authorize the collection of fees for
certain emergency services in townships and other municipalities;
to authorize the creation of administrative boards and to prescribe
their powers and duties; to provide for the appointment of traffic
officers and to prescribe their powers and duties; and to repeal
acts and parts of acts,"
by amending section 1 (MCL 41.801), as amended by 2002 PA 501.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. (1) The township board of a township, or the township
boards of adjoining townships acting jointly, whether or not the
townships are located in the same county, may purchase police and
fire motor vehicles, apparatus, equipment, and housing and for that
purpose may provide by resolution for the appropriation of general
or contingent funds. Before January 1, 1999, the appropriation for
fire motor vehicles, apparatus, equipment, and housing in a 1-year
period
shall must not exceed 10 mills of the assessed valuation of
the area in their respective townships for which fire protection is
to be furnished. After December 31, 1998, the appropriation for
fire motor vehicles, apparatus, equipment, and housing in a 1-year
period
shall must not exceed 10 mills of the taxable value of the
area in their respective townships for which fire protection is to
be furnished. Before January 1, 1999, the appropriation for police
motor vehicles, apparatus, equipment, and housing in a 1-year
period
shall must not exceed 10 mills of the assessed valuation of
the area in their respective townships for which police protection
is to be furnished. After December 31, 1998, the appropriation for
police motor vehicles, apparatus, equipment, and housing in a 1-
year
period shall must not exceed 10 mills of the taxable value of
the area in their respective townships for which police protection
is to be furnished.
(2) The township board of a township, or the township boards
of adjoining townships acting jointly, whether or not the townships
are located in the same county, may provide annually by resolution
for the appropriation of general or contingent funds for
maintenance and operation of police and fire departments.
(3) The township board, or the township boards of adjoining
townships
acting jointly, may provide that the sums prescribed
money appropriated in subsection (1) for the purchase of police or
fire motor vehicles, apparatus, equipment, and housing for that
purpose,
or the money appropriated in subsection
(2) for purchasing
and
housing equipment, for the maintenance and operation of the
equipment,
police and fire departments, or both, may be defrayed by
special assessment on the lands and premises in the township or
townships to be benefited, except, beginning in 2002, lands and
premises exempt from the collection of taxes under the general
property
tax act, 1893 PA 206, MCL 211.1 to 211.157, 211.155, and
may issue bonds in anticipation of the collection of these special
assessments.
The Before January 1,
2019, the question of raising
money by special assessment may be submitted to the electors of the
township or townships by the township board, or township boards
acting jointly, at a general election or special election called
for that purpose by the township board or township boards. The
question
of raising money by special assessment shall must be
submitted by the township board, or township boards acting jointly,
if in the affected township, or in each of the affected townships,
the owners of 10% of the land to be made into a special assessment
district petition the township board or boards.
(4) After December 31, 2018, if a township board seeks, or
township boards acting jointly seek, to create a special assessment
district and impose a special assessment under this section on all
lands and premises in a township other than land and premises
exempt from the collection of taxes under the general property tax
act, 1893 PA 206, MCL 211.1 to 211.155, the question of creating
the special assessment district and imposing the special assessment
on the land and premises shall be submitted to the electors of that
township by the township board of the township at a general
election or special election called for that purpose by the
township board, and the special assessment may only be imposed in
that township if approved by the electors of the township at that
election.
(5) After December 31, 2018, if a township board seeks, or
township boards acting jointly seek, to create a special assessment
district and impose a special assessment under this section on some
but not all lands and premises in a township not exempt from the
collection of taxes under the general property tax act, 1893 PA
206, MCL 211.1 to 211.155, the question of imposing the special
assessment on that land and premises shall be submitted to the
record owners of the land and premises subject to the proposed
assessment, and the special assessment may only be imposed if
approved by 51% or more of the record owners of the land and
premises subject to the proposed special assessment.
(6) If a proposal on the question of imposing, increasing, or
renewing a special assessment is submitted to the electors of a
township under subsection (4) or to record owners under subsection
(5), the question presented must, in addition to any other
requirement provided by law, clearly state all of the following:
(a) A statement of the purpose for the special assessment,
including whether the special assessment will defray the cost of 1
or more of the following:
(i) Purchasing police or fire motor vehicles, apparatus, or
equipment.
(ii) Housing police or fire motor vehicles, apparatus, or
equipment.
(iii) Maintaining and operating police or fire departments.
(b) The estimated cost and expenses of the police and fire
protection.
(c) The estimated amount of revenue that will be collected in
the first year that the special assessment is authorized and
imposed.
(d) The rate of the special assessment.
(e) The duration of the special assessment in years.
(f) For a question submitted to record owners under subsection
(5), the boundaries of the special assessment district.
(7) (4)
If a special assessment district is
proposed under
subsection (3), (4), or (5), the township board, or township boards
acting
jointly, shall estimate the cost and expenses of the police
and
fire motor vehicles, apparatus, equipment, and housing and
police
and fire protection , and
fix a day for a hearing on the
estimate and on the question of creating a special assessment
district and defraying the expenses of the special assessment
district by special assessment on the property to be especially
benefited, except, beginning in 2002, property exempt from the
collection of taxes under the general property tax act, 1893 PA
206,
MCL 211.1 to 211.157. 211.155.
The hearing shall must be
a
public meeting held in compliance with the open meetings act, 1976
PA 267, MCL 15.261 to 15.275. Public notice of the time, date, and
place
of the meeting shall must be given in the manner required by
the open meetings act, 1976 PA 267, MCL 15.261 to 15.275. In
addition, the township board, or township boards acting jointly,
shall publish in a newspaper of general circulation in the proposed
district a notice stating the time, place, and purpose of the
meeting. If there is not a newspaper of general circulation in the
proposed
district, notices shall must
be posted in not less than 3
of the most public places in the proposed district. This notice
shall
must be published or posted not less than 5 days before
the
hearing. After December 31, 2018, a notice under this subsection
also must include the information described in subsection (6). On
the day appointed for the hearing, the township board, or township
boards acting jointly, shall be in session to hear objections that
may
be offered against the estimate, and the creation of the
special assessment district, and the imposition of the special
assessment. Before January 1, 1999, if the township board, or
township boards acting jointly, determine to create a special
assessment district, they shall determine the boundaries by
resolution, determine the amount of the special assessment levy,
and direct the supervisor or supervisors to spread the assessment
levy on all of the lands and premises in the district that are to
be especially benefited by the police and fire protection,
according to benefits received, except, beginning in 2002, lands
and premises exempt from the collection of taxes under the general
property
tax act, 1893 PA 206, MCL 211.1 to 211.157, 211.155, to
defray the expenses of police and fire protection. After December
31, 1998, if the township board, or township boards acting jointly,
determine to create a special assessment district and impose a
special assessment under this section, they shall determine the
boundaries by resolution, determine the amount of the special
assessment levy, and direct the supervisor or supervisors to spread
the assessment levy on the taxable value of all of the lands and
premises in the district that are to be especially benefited by the
police and fire protection, according to benefits received, except,
beginning in 2002, lands and premises exempt from the collection of
taxes under the general property tax act, 1893 PA 206, MCL 211.1 to
211.157,
211.155, to defray the expenses of police and fire
protection, subject to any requirement for approval under
subsection (4) or (5). The township board, or township boards
acting jointly, shall hold a hearing on objections to the
distribution
of the special assessment levy. district or the
special
assessment. This hearing shall must be
held in the same
manner and with the same notice as provided in this section. The
township board, or township boards acting jointly, shall annually
determine the amount to be assessed in the district for police and
fire protection, shall direct the supervisor or supervisors to
distribute the special assessment levy, and shall hold a public
hearing on the estimated costs and expenses of police and fire
protection and on the distribution of the levy. The assessment may
be made either in a special assessment roll or in a column provided
in
the regular tax roll. The assessment shall must be
distributed
and
shall must become due and be collected at the same time as
other
township taxes are assessed, levied, and collected, and shall
must be returned in the same manner for nonpayment. If a township
has a July property tax levy, not more than 2 mills of the
assessment may be collected at the same time and in the same manner
as the July levy. If the collections received from the special
assessment levied to defray the cost or portion intended to be
defrayed for police and fire protection are, at any time,
insufficient to meet the obligations or expenses incurred for the
maintenance
and operation of the police and fire departments,
police and fire protection, the township board of the township, or
township boards acting jointly, may, by resolution, authorize the
transfer or loan of sufficient money from the general fund of the
township or townships, to the special assessment police and fire
department
fund. This money shall must
be repaid to the general
fund of the township or townships out of special assessment funds
when collected.
(8) (5)
The powers granted by this act with
respect to police
and fire protection may be exercised with respect to police
protection alone, fire protection alone, or police and fire
protection in combination.
(9) (6)
After December 31, 1998, an ad
valorem special
assessment
levied under this act shall must
be levied on the
taxable value of the property assessed. After December 31, 2018, if
a special assessment is levied under subsection (4), the special
assessment must be levied on the taxable value of the property
assessed. A special assessment levied under this act must be based
on the special benefit provided to the property assessed and may
not be based on police and fire protection provided in a prior year
to assessed property.
(10) A special assessment imposed under this act must be
levied on all properties within the special assessment district
established pursuant to this act other than properties exempt from
the collection of taxes under the general property tax act, 1893 PA
206, MCL 211.1 TO 211.155.
(11) (7)
As used in this section: ,
"taxable
(a) "Police and fire protection" includes 1 or more of the
following:
(i) Purchasing police or fire motor vehicles, apparatus, or
equipment.
(ii) Housing police or fire motor vehicles, apparatus, or
equipment.
(iii) Maintaining and operating police or fire departments.
(b) "Record owner" means that term as defined in section 1a of
1954 PA 188, MCL 41.721a.
(c) "Taxable value" means that value determined under section
27a of the general property tax act, 1893 PA 206, MCL 211.27a.
(12) (8)
If the levy of an ad valorem
special assessment on
the property's taxable value is found to be invalid by a court of
competent jurisdiction, the levy of the ad valorem special
assessment
shall must be levied on the property's state equalized
value.
(13) (9)
Bonds issued under this act are
subject to the
revised municipal finance act, 2001 PA 34, MCL 141.2101 to
141.2821.
Enacting section 1. This amendatory act takes effect January
1, 2019.