February 12, 2003, Introduced by Rep. Jamnick and referred to the Committee on Tax Policy.
A bill to amend 1993 PA 331, entitled
"State education tax act,"
by amending sections 3 and 5 (MCL 211.903 and 211.905), as amended
by 2002 PA 244; and to repeal acts and parts of acts.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 3. (1) Beginning
in 1994, except as otherwise
2 provided in subsection
(2), there is levied a state
education
3 tax on all property not exempt by law from ad valorem property
4 taxes or not subject to a tax under 1905 PA 282, MCL 207.1 to
5 207.21, at a rate of 6 mills.
6 (2) In 2003 only,
there is levied a state education tax on
7 all property not
exempt by law from ad valorem property taxes or
8 not subject to a tax
under 1905 PA 282, MCL 207.1 to 207.21, at
9 the rate of 5 mills.
10 Sec. 5. (1) Beginning
in 1994 through 2002, the The tax
1 levied under this act shall be collected and distributed by the
2 local tax collecting unit under the provisions of the general
3 property tax act at the same time as other taxes levied by the
4 local school district for school operating purposes. However, in
5 each year after 1993 if a local school district is not going to
6 levy a tax in that summer but levied a tax in the summer of 1993,
7 and the local tax collecting unit in which the local school
8 district is located is collecting a tax for any taxing unit in
9 that summer, the local tax collecting unit shall collect within
10 that local school district 1/2 of the tax under this act in that
11 summer. The tax
levied under this act that is collected by a
12 city shall become a
lien against the property on which assessed
13 in the same manner and
on the same date as city taxes or, if the
14 city approves the
collection of the tax levied under this act on
15 a date other than the
date it collects the city taxes, on
16 July 1. The tax
levied under this act that is collected with the
17 city taxes shall be
subject to the same penalties, interest, and
18 collection charges as
city taxes and, except as otherwise
19 provided in subsection
(3), shall be returned as delinquent to
20 the county treasurer in
the same manner and with the same
21 interest, penalties,
and fees as city taxes, except as provided
22 in section 89a of the
general property tax act, 1893 PA 206, MCL
23 211.89a.
24 (2) Beginning in
2003, the tax levied under this act shall be
25 collected under the
provisions of the general property tax act in
26 a summer levy and
shall be distributed as provided in this act.
27 Except as otherwise
provided in subsection (3) and section 5b,
1 the tax levied under
this act shall be collected by each city and
2 township.
3 (3)
Notwithstanding the provision of a charter of a county
4 adopted pursuant to
1966 PA 293, MCL 45.501 to 45.521, or the
5 provisions of the
charter of a home rule city, to the contrary,
6 the city treasurer of
a city that does not return delinquent real
7 property taxes levied
by the city to the county treasurer shall
8 return all uncollected
delinquent taxes levied under this act to
9 the county treasurer
as provided by the general property tax act,
10 1893 PA 206, MCL 211.1
to 211.157, on the March 1 immediately
11 following the year in
which the taxes are levied. After the
12 delinquent real property
taxes are returned to the county
13 treasurer for
collection under this section, the provisions of
14 the general property
tax act, 1893 PA 206, MCL 211.1 to 211.157,
15 apply for the
collection of those taxes and for the issuance of
16 notes in anticipation
of the collection of the taxes.
17 (4) Beginning in
2003, if a school district or intermediate
18 school district
collects taxes in the summer under section 1613
19 of the revised school
code of 1976, 1976 PA 451, MCL 380.1613,
20 the school district or
intermediate school district shall collect
21 the taxes levied under
this act in the summer and shall
22 distribute the taxes
collected as provided in this act.
23 (2) (5) The
state treasurer shall certify the levy of the
24 tax under this act pursuant to the general property tax act.
25 (3) (6) The
state treasurer upon receipt shall deposit the
26 collections from the tax into the state treasury to the credit of
27 the state school aid fund.
1 Enacting section 1. Section 5b of the state education tax
2 act, 1993 PA 331, MCL 211.905b, is repealed.
3 Enacting section 2. Section 44d of the general property tax
4 act, 1893 PA 206, MCL 211.44d, is repealed.