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Michigan Compiled Laws Complete Through PA 19 of 2024
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Act 210 of 2005
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Act 210 of 2005

AN ACT to provide for the establishment of commercial rehabilitation districts in certain local governmental units; to provide for the exemption from certain taxes; to levy and collect a specific tax upon the owners of certain qualified facilities; 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 certain local governmental officials; and to provide penalties.

History: 2005, Act 210, Imd. Eff. Nov. 17, 2005

The People of the State of Michigan enact:

Section 207.841SectionShort title.
Section 207.842SectionDefinitions.
Section 207.843SectionCommercial rehabilitation district; establishment by qualified rehabilitation district; adoption of resolution; notice and opportunity for hearing; findings and determination; rejection.
Section 207.844SectionCommercial rehabilitation exemption certificate; filing application by owner of qualified facility; notice and hearing.
Section 207.845SectionCommercial rehabilitation exemption certificate; approval or disapproval of application.
Section 207.846SectionCommercial rehabilitation exemption certificate; issuance; form; contents; effective date; maintenance of record and copies.
Section 207.847SectionExemption of qualified facility from tax; duration of force and effect of certificate; commencement; date of issuance; extension.
Section 207.848SectionSeparate finding; contents; compliance; requirements; applicability; exception.
Section 207.849SectionDetermining value of each qualified facility.
Section 207.850SectionCommercial rehabilitation tax; determination of amount; payment; exemption; qualified retail food establishment; certificate issued before December 31, 2009.
Section 207.851SectionLien.
Section 207.852SectionCommercial rehabilitation exemption certificate; revocation; transfer to subsequent owner.
Section 207.853SectionTransfer and assignment of certificate.
Section 207.854SectionStatus report by local government.
Section 207.855SectionReport to legislature.
Section 207.856SectionExemption not granted after December 31, 2025.
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