Michigan · Statutes
Act Act-140-of-1971
22 sections
22 sections
- Mich. Comp. Laws § 141.901Short title.
- Mich. Comp. Laws § 141.902“Intangibles tax,”“sales tax,” and “state income tax” defined.
- Mich. Comp. Laws § 141.903“Population” and “rate” defined.
- Mich. Comp. Laws § 141.904“Local property taxes,”“local income and excise taxes,”“local taxes,”“overlapping taxes,” and “special assessments” defined.
- Mich. Comp. Laws § 141.905Definitions.
- Mich. Comp. Laws § 141.906Additional definitions.
- Mich. Comp. Laws § 141.907Special census of population; cost; provisions; certification and utilization of results; enumeration date; share of revenues based on increased population.
- Mich. Comp. Laws § 141.911Payments to counties from state income tax collections; time and basis; payments to counties based on sales tax collections.
- Mich. Comp. Laws § 141.912Payments to cities, villages, and townships from sales tax collections; time and basis.
- Mich. Comp. Laws § 141.912aPayments to cities, villages, townships, and counties; calculations; interest; payment of proportionate share of reimbursements to eligible authorities; disbursement dates.
- Mich. Comp. Laws § 141.913Payments to cities, villages, and townships from state income tax and single business tax; payments based on sales tax collections; population more than or less than 750,000; limitations; distributions; payment dates; annual appropriation by legislature; withholding payments.
- Mich. Comp. Laws § 141.913aCensus delay adjustment payments; eligibility of city, village, or township; calculation; reservation of additional sum; appropriation; reduction of amounts reserved.
- Mich. Comp. Laws § 141.913bPayments to include interest; delay in payments; gubernatorial directive; unavoidable delay or set off; disbursement by state treasurer.
- Mich. Comp. Laws § 141.913cReduced rate or collections from local governmental unit's property, income, or utility tax; use of reduction as basis.
- Mich. Comp. Laws § 141.913dDistribution periods less than 12 months; annualization of amount.
- Mich. Comp. Laws § 141.914aSupplemental payments to cities, villages, or townships; computation; appropriation.
- Mich. Comp. Laws § 141.917Disposition of payments made to cities, villages, townships, and counties.
- Mich. Comp. Laws § 141.917aWithholding amount equivalent to delinquent payments due on emergency municipal loan; withholding payment under act; extent; plan for financing outstanding obligations upon which municipality defaulted; use of amounts withheld; payment of debt service on bonds or notes; agreement assigning or pledging payment; statement; withholding payment to satisfy payment due and owing to state.
- Mich. Comp. Laws § 141.918Report on local taxes, special assessments, overlapping taxes, and taxable value; report on levied millage rate; effect of failure to report; prorating and allocating overlapping taxes; report on local revenues; summary and analysis of reports; recommendations; report on tax collections available for distribution; distribution in single warrant; reduced millage rate considered to be 1 mill.
- Mich. Comp. Laws § 141.919Effective date.
- Mich. Comp. Laws § 141.920Receipts of cities, villages, or townships maintaining local tax efforts.
- Mich. Comp. Laws § 141.921Withholding payments until submission of financial report or audit; filing, evaluation, certification, and institution of financial plan to correct deficit condition; noncompliance; notification of legislature; “deficit condition” defined.