Section 211.203 - Limitation on amount of taxes; exception as to debt service tax rates; charter or general law limitation on power to levy taxes; charter tax rates; election to increase tax rate limi
PROPERTY TAX LIMITATION ACT (EXCERPT)
Act 62 of 1933
211.203 Limitation on amount of taxes; exception as to debt service tax rates; charter or general law limitation on power to levy taxes; charter tax rates; election to increase tax rate limitation; ballots; filing certified copy of election results; effective date of increase; notice of election; “taxable value” defined.
Sec. 3.
(1) Except as otherwise provided in this section, the total amount of taxes levied against property for all purposes in any 1 year shall not exceed the limits provided by or fixed under section 6 of article IX of the state constitution of 1963, except taxes levied for the payment of interest and principal on obligations incurred before December 8, 1932, which shall be known and referred to as debt service tax rates.
(2) If a municipal corporation is limited by a provision in its charter or general law in its power to levy taxes against property for purposes authorized by law to be supported under the municipal budget, the municipal corporation shall levy the taxes under those provisions and those taxes shall be in addition to the taxes that may be levied under the limitation set forth in subsection (1). Taxes levied under this subsection shall be known and referred to as charter tax rates. If any portion of the net limitation tax rate is allocated to the municipal corporation by the board, the allocated tax rate shall be included within the total tax rate levied by the municipal corporation under this subsection.
(3) If any local unit holds an election for the purpose of increasing the total tax rate limitation, as provided for by section 6 of article IX of the state constitution of 1963, the vote at the election shall be taken by ballot and the ballots shall be cast and counted in the manner provided by the general election laws of this state. The ballots shall state the amount in dollars per thousand dollars of taxable value by which it is proposed that the total tax rate limitation on property in the local unit be increased and the number of years for which it is proposed that the increase shall be effective. If a previous increase in the total tax limitation on property is about to expire and a new increase for the identical amount levied in the immediately preceding year or a lesser amount is proposed, the ballot proposal may be presented as a renewal or continuation of the previous increase for a specified number of years. The ballot shall specify the intended purpose of the renewed or new funds. The ballot may also state the purpose for which the funds derived from the voted increase over the constitutional tax rate limitation may be used, and those funds shall not be considered by the board in dividing the net limitation tax rate among the various governmental units under this act. Within 5 days after every election held in any local unit to increase the tax rate limitation, a certified copy of the official declaration of the result of the election shall be filed with the treasurer of the county or counties in which the local unit is located. The voted increase in the tax rate limitation shall be effective in the local unit only when the certified copy of the official declaration of the result of the election is filed. The notice of an election in which an increase in the total tax rate limitation is to be voted upon shall contain a statement by the county treasurer of the county or counties in which the local unit voting on the increase is located of the total of all voted increases in the total tax rate limitation, in any local units, affecting the taxable property in the local unit voting on the increase, and the years the increases are effective.
(4) As used in this section, “taxable value” means that value determined under section 27a of the general property tax act, Act No. 206 of the Public Acts of 1893, being section 211.27a of the Michigan Compiled Laws.
History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- Am. 1947, Act 293, Eff. Oct. 11, 1947 ;-- CL 1948, 211.203 ;-- Am. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1975, Act 136, Imd. Eff. July 3, 1975 ;-- Am. 1996, Act 580, Imd. Eff. Jan. 17, 1997