HOUSE BILL No. 5457

 

September 23, 2009, Introduced by Reps. Dean, Lipton, Roy Schmidt, Stanley, Kennedy and Durhal and referred to the Committee on Commerce.

 

     A bill to amend 1996 PA 381, entitled

 

"Brownfield redevelopment financing act,"

 

by amending sections 2 and 13 (MCL 125.2652 and 125.2663), section

 

2 as amended by 2007 PA 204 and section 13 as amended by 2007 PA

 

202.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 2. As used in this act:

 

     (a) "Additional response activities" means response activities

 

identified as part of a brownfield plan that are in addition to

 

baseline environmental assessment activities and due care

 


activities for an eligible property.

 

     (b) "Authority" means a brownfield redevelopment authority

 

created under this act.

 

     (c) "Baseline environmental assessment" means that term as

 

defined in section 20101 of the natural resources and environmental

 

protection act, 1994 PA 451, MCL 324.20101.

 

     (d) "Baseline environmental assessment activities" means those

 

response activities identified as part of a brownfield plan that

 

are necessary to complete a baseline environmental assessment for

 

an eligible property in the brownfield plan.

 

     (e) "Blighted" means property that meets any of the following

 

criteria as determined by the governing body:

 

     (i) Has been declared a public nuisance in accordance with a

 

local housing, building, plumbing, fire, or other related code or

 

ordinance.

 

     (ii) Is an attractive nuisance to children because of physical

 

condition, use, or occupancy.

 

     (iii) Is a fire hazard or is otherwise dangerous to the safety

 

of persons or property.

 

     (iv) Has had the utilities, plumbing, heating, or sewerage

 

permanently disconnected, destroyed, removed, or rendered

 

ineffective so that the property is unfit for its intended use.

 

     (v) Is tax reverted property owned by a qualified local

 

governmental unit, by a county, or by this state. The sale, lease,

 

or transfer of tax reverted property by a qualified local

 

governmental unit, county, or this state after the property's

 

inclusion in a brownfield plan shall not result in the loss to the

 


property of the status as blighted property for purposes of this

 

act.

 

     (vi) Is property owned or under the control of a land bank fast

 

track authority under the land bank fast track act, 2003 PA 258,

 

MCL 124.751 to 124.774, whether or not located within a qualified

 

local governmental unit. Property included within a brownfield plan

 

prior to the date it meets the requirements of this subdivision to

 

be eligible property shall be considered to become eligible

 

property as of the date the property is determined to have been or

 

becomes qualified as, or is combined with, other eligible property.

 

The sale, lease, or transfer of the property by a land bank fast

 

track authority after the property's inclusion in a brownfield plan

 

shall not result in the loss to the property of the status as

 

blighted property for purposes of this act.

 

     (vii) Has substantial subsurface demolition debris buried on

 

site so that the property is unfit for its intended use.

 

     (f) "Board" means the governing body of an authority.

 

     (g) "Brownfield plan" means a plan that meets the requirements

 

of section 13 and is adopted under section 14.

 

     (h) "Captured taxable value" means the amount in 1 year by

 

which the current taxable value of an eligible property subject to

 

a brownfield plan, including the taxable value or assessed value,

 

as appropriate, of the property for which specific taxes are paid

 

in lieu of property taxes, exceeds the initial taxable value of

 

that eligible property. The state tax commission shall prescribe

 

the method for calculating captured taxable value.

 

     (i) "Chief executive officer" means the mayor of a city, the

 


village manager of a village, the township supervisor of a

 

township, or the county executive of a county or, if the county

 

does not have an elected county executive, the chairperson of the

 

county board of commissioners.

 

     (j) "Department" means the department of environmental

 

quality.

 

     (k) "Due care activities" means those response activities

 

identified as part of a brownfield plan that are necessary to allow

 

the owner or operator of an eligible property in the plan to comply

 

with the requirements of section 20107a of the natural resources

 

and environmental protection act, 1994 PA 451, MCL 324.20107a.

 

     (l) "Economic opportunity zone" means 1 or more parcels of

 

property that meet all of the following:

 

     (i) That together are 40 or more acres in size.

 

     (ii) That contain a manufacturing facility that consists of

 

500,000 or more square feet.

 

     (iii) That are located in a municipality that has a population

 

of 30,000 or less and that is contiguous to a qualified local

 

governmental unit.

 

     (m) "Eligible activities" or "eligible activity" means 1 or

 

more of the following:

 

     (i) Baseline environmental assessment activities.

 

     (ii) Due care activities.

 

     (iii) Additional response activities.

 

     (iv) For eligible activities on eligible property that was used

 

or is currently used for commercial, industrial, or residential

 

purposes that is in a qualified local governmental unit, that is

 


owned or under the control of a land bank fast track authority, or

 

that is located in an economic opportunity zone, and is a facility,

 

functionally obsolete, or blighted, and except for purposes of

 

former section 38d of the single business tax act, former 1975 PA

 

228, the following additional activities:

 

     (A) Infrastructure improvements that directly benefit eligible

 

property.

 

     (B) Demolition of structures that is not response activity

 

under section 20101 of the natural resources and environmental

 

protection act, 1994 PA 451, MCL 324.20101.

 

     (C) Lead or asbestos abatement.

 

     (D) Site preparation that is not response activity under

 

section 20101 of the natural resources and environmental protection

 

act, 1994 PA 451, MCL 324.20101.

 

     (E) Assistance to a land bank fast track authority in clearing

 

or quieting title to, or selling or otherwise conveying, property

 

owned or under the control of a land bank fast track authority or

 

the acquisition of property by the land bank fast track authority

 

if the acquisition of the property is for economic development

 

purposes.

 

     (v) Relocation of public buildings or operations for economic

 

development purposes.

 

     (vi) For eligible activities on eligible property that is a

 

qualified facility that is not located in a qualified local

 

governmental unit and that is a facility, functionally obsolete, or

 

blighted, the following additional activities:

 

     (A) Infrastructure improvements that directly benefit eligible

 


property.

 

     (B) Demolition of structures that is not response activity

 

under section 20101 of the natural resources and environmental

 

protection act, 1994 PA 451, MCL 324.20101.

 

     (C) Lead or asbestos abatement.

 

     (D) Site preparation that is not response activity under

 

section 20101 of the natural resources and environmental protection

 

act, 1994 PA 451, MCL 324.20101.

 

     (vii) For eligible activities on eligible property that is not

 

located in a qualified local governmental unit and that is a

 

facility, functionally obsolete, or blighted, the following

 

additional activities:

 

     (A) Demolition of structures that is not response activity

 

under section 20101 of the natural resources and environmental

 

protection act, 1994 PA 451, MCL 324.20101.

 

     (B) Lead or asbestos abatement.

 

     (viii) Reasonable costs of developing and preparing brownfield

 

plans and work plans.

 

     (ix) For property that is not located in a qualified local

 

governmental unit and that is a facility, functionally obsolete, or

 

blighted, that is a former mill that has not been used for

 

industrial purposes for the immediately preceding 2 years, that is

 

located along a river that is a federal superfund site listed under

 

the comprehensive environmental response, compensation, and

 

liability act of 1980, 42 USC 9601 to 9675, and that is located in

 

a city with a population of less than 10,000 persons, the following

 

additional activities:

 


     (A) Infrastructure improvements that directly benefit the

 

property.

 

     (B) Demolition of structures that is not response activity

 

under section 20101 of the natural resources and environmental

 

protection act, 1994 PA 451, MCL 324.20101.

 

     (C) Lead or asbestos abatement.

 

     (D) Site preparation that is not response activity under

 

section 20101 of the natural resources and environmental protection

 

act, 1994 PA 451, MCL 324.20101.

 

     (x) For eligible activities on eligible property that is

 

located north of the 45th parallel, that is a facility,

 

functionally obsolete, or blighted, and the owner or operator of

 

which makes new capital investment of $250,000,000.00 or more in

 

this state, the following additional activities:

 

     (A) Demolition of structures that is not response activity

 

under section 20101 of the natural resources and environmental

 

protection act, 1994 PA 451, MCL 324.20101.

 

     (B) Lead or asbestos abatement.

 

     (xi) Reasonable costs of environmental insurance.

 

     (xii) Relocation of public school buildings, operations, or

 

services for economic development purposes.

 

     (n) Except as otherwise provided in this subdivision,

 

"eligible property" means property for which eligible activities

 

are identified under a brownfield plan that was used or is

 

currently used for commercial, industrial, public, or residential

 

purposes, including personal property located on the property, to

 

the extent included in the brownfield plan, and that is 1 or more

 


of the following:

 

     (i) Is in a qualified local governmental unit and is a

 

facility, functionally obsolete, or blighted and includes parcels

 

that are adjacent or contiguous to that property if the development

 

of the adjacent and contiguous parcels is estimated to increase the

 

captured taxable value of that property.

 

     (ii) Is not in a qualified local governmental unit and is a

 

facility, and includes parcels that are adjacent or contiguous to

 

that property if the development of the adjacent and contiguous

 

parcels is estimated to increase the captured taxable value of that

 

property.

 

     (iii) Is tax reverted property owned or under the control of a

 

land bank fast track authority.

 

     (iv) Is not in a qualified local governmental unit, is a

 

qualified facility, and is a facility, functionally obsolete, or

 

blighted, if the eligible activities on the property are limited to

 

the eligible activities identified in subdivision (m)(vi).

 

     (v) Is not in a qualified local governmental unit and is a

 

facility, functionally obsolete, or blighted, if the eligible

 

activities on the property are limited to the eligible activities

 

identified in subdivision (m)(vii).

 

     (vi) Is not in a qualified local governmental unit and is a

 

facility, functionally obsolete, or blighted, if the eligible

 

activities on the property are limited to the eligible activities

 

identified in subdivision (m)(ix).

 

     (vii) Is located north of the 45th parallel, is a facility,

 

functionally obsolete, or blighted, and the owner or operator makes

 


new capital investment of $250,000,000.00 or more in this state.

 

Eligible property does not include qualified agricultural property

 

exempt under section 7ee of the general property tax act, 1893 PA

 

206, MCL 211.7ee, from the tax levied by a local school district

 

for school operating purposes to the extent provided under section

 

1211 of the revised school code, 1976 PA 451, MCL 380.1211.

 

     (o) "Environmental insurance" means liability insurance for

 

environmental contamination and cleanup that is not otherwise

 

required by state or federal law.

 

     (p) "Facility" means that term as defined in section 20101 of

 

the natural resources and environmental protection act, 1994 PA

 

451, MCL 324.20101.

 

     (q) "Fiscal year" means the fiscal year of the authority.

 

     (r) "Functionally obsolete" means that the property is unable

 

to be used to adequately perform the function for which it was

 

intended due to a substantial loss in value resulting from factors

 

such as overcapacity, changes in technology, deficiencies or

 

superadequacies in design, or other similar factors that affect the

 

property itself or the property's relationship with other

 

surrounding property.

 

     (s) "Governing body" means the elected body having legislative

 

powers of a municipality creating an authority under this act.

 

     (t) "Infrastructure improvements" means a street, road,

 

sidewalk, parking facility, pedestrian mall, alley, bridge, sewer,

 

sewage treatment plant, property designed to reduce, eliminate, or

 

prevent the spread of identified soil or groundwater contamination,

 

drainage system, waterway, waterline, water storage facility, rail

 


line, utility line or pipeline, or other similar or related

 

structure or improvement, together with necessary easements for the

 

structure or improvement, owned or used by a public agency or

 

functionally connected to similar or supporting property owned or

 

used by a public agency, or designed and dedicated to use by, for

 

the benefit of, or for the protection of the health, welfare, or

 

safety of the public generally, whether or not used by a single

 

business entity, provided that any road, street, or bridge shall be

 

continuously open to public access and that other property shall be

 

located in public easements or rights-of-way and sized to

 

accommodate reasonably foreseeable development of eligible property

 

in adjoining areas.

 

     (u) "Initial taxable value" means the taxable value of an

 

eligible property identified in and subject to a brownfield plan at

 

the time the resolution adding that eligible property in the

 

brownfield plan is adopted, as shown either by the most recent

 

assessment roll for which equalization has been completed at the

 

time the resolution is adopted or, if provided by the brownfield

 

plan, by the next assessment roll for which equalization will be

 

completed following the date the resolution adding that eligible

 

property in the brownfield plan is adopted. Property exempt from

 

taxation at the time the initial taxable value is determined shall

 

be included with the initial taxable value of zero. Property for

 

which a specific tax is paid in lieu of property tax shall not be

 

considered exempt from taxation. The state tax commission shall

 

prescribe the method for calculating the initial taxable value of

 

property for which a specific tax was paid in lieu of property tax.

 


     (v) "Land bank fast track authority" means an authority

 

created under the land bank fast track act, 2003 PA 258, MCL

 

124.751 to 124.774.

 

     (w) "Local taxes" means all taxes levied other than taxes

 

levied for school operating purposes.

 

     (x) "Municipality" means all of the following:

 

     (i) A city.

 

     (ii) A village.

 

     (iii) A township in those areas of the township that are outside

 

of a village.

 

     (iv) A township in those areas of the township that are in a

 

village upon the concurrence by resolution of the village in which

 

the zone would be located.

 

     (v) A county.

 

     (y) "Owned or under the control of" means that a land bank

 

fast track authority has 1 or more of the following:

 

     (i) An ownership interest in the property.

 

     (ii) A tax lien on the property.

 

     (iii) A tax deed to the property.

 

     (iv) A contract with this state or a political subdivision of

 

this state to enforce a lien on the property.

 

     (v) A right to collect delinquent taxes, penalties, or

 

interest on the property.

 

     (vi) The ability to exercise its authority over the property.

 

     (z) "Qualified facility" means a landfill facility area of 140

 

or more contiguous acres that is located in a city and that

 

contains a landfill, a material recycling facility, and an asphalt

 


plant that are no longer in operation.

 

     (aa) "Qualified local governmental unit" means that term as

 

defined in the obsolete property rehabilitation act, 2000 PA 146,

 

MCL 125.2781 to 125.2797.

 

     (bb) "Qualified taxpayer" means that term as defined in former

 

sections 38d and 38g of the single business tax act, former 1975 PA

 

228, or section 437 of the Michigan business tax act, 2007 PA 36,

 

MCL 208.1437.

 

     (cc) "Response activity" means that term as defined in section

 

20101 of the natural resources and environmental protection act,

 

1994 PA 451, MCL 324.20101.

 

     (dd) "Specific taxes" means a tax levied under 1974 PA 198,

 

MCL 207.551 to 207.572; the commercial redevelopment act, 1978 PA

 

255, MCL 207.651 to 207.668; the enterprise zone act, 1985 PA 224,

 

MCL 125.2101 to 125.2123; 1953 PA 189, MCL 211.181 to 211.182; the

 

technology park development act, 1984 PA 385, MCL 207.701 to

 

207.718; the obsolete property rehabilitation act, 2000 PA 146, MCL

 

125.2781 to 125.2797; the neighborhood enterprise zone act, 1992 PA

 

147, MCL 207.771 to 207.786; the commercial rehabilitation act,

 

2005 PA 210, MCL 207.841 to 207.856; or that portion of the tax

 

levied under the tax reverted clean title act, 2003 PA 260, MCL

 

211.1021 to 211.1026, that is not required to be distributed to a

 

land bank fast track authority.

 

     (ee) "Tax increment revenues" means the amount of ad valorem

 

property taxes and specific taxes attributable to the application

 

of the levy of all taxing jurisdictions upon the captured taxable

 

value of each parcel of eligible property subject to a brownfield

 


plan and personal property located on that property. Tax increment

 

revenues exclude ad valorem property taxes specifically levied for

 

the payment of principal of and interest on either obligations

 

approved by the electors or obligations pledging the unlimited

 

taxing power of the local governmental unit, and specific taxes

 

attributable to those ad valorem property taxes. Tax increment

 

revenues attributable to eligible property also exclude the amount

 

of ad valorem property taxes or specific taxes captured by a

 

downtown development authority, tax increment finance authority, or

 

local development finance authority if those taxes were captured by

 

these other authorities on the date that eligible property became

 

subject to a brownfield plan under this act.

 

     (ff) "Taxable value" means the value determined under section

 

27a of the general property tax act, 1893 PA 206, MCL 211.27a.

 

     (gg) "Taxes levied for school operating purposes" means all of

 

the following:

 

     (i) The taxes levied by a local school district for operating

 

purposes.

 

     (ii) The taxes levied under the state education tax act, 1993

 

PA 331, MCL 211.901 to 211.906.

 

     (iii) That portion of specific taxes attributable to taxes

 

described under subparagraphs (i) and (ii).

 

     (hh) "Work plan" means a plan that describes each individual

 

activity to be conducted to complete eligible activities and the

 

associated costs of each individual activity.

 

     (ii) "Zone" means, for an authority established before June 6,

 

2000, a brownfield redevelopment zone designated under this act.

 


     Sec. 13. (1) Subject to section 15, the board may implement a

 

brownfield plan. The brownfield plan may apply to 1 or more parcels

 

of eligible property whether or not those parcels of eligible

 

property are contiguous and may be amended to apply to additional

 

parcels of eligible property. Except as otherwise authorized by

 

this act, if more than 1 eligible property is included within the

 

plan, the tax increment revenues under the plan shall be determined

 

individually for each eligible property. Each plan or an amendment

 

to a plan shall be approved by the governing body of the

 

municipality and shall contain all of the following:

 

     (a) A description of the costs of the plan intended to be paid

 

for with the tax increment revenues or, for a plan for eligible

 

properties qualified on the basis that the property is owned or

 

under the control of a land bank fast track authority, a listing of

 

all eligible activities that may be conducted for 1 or more of the

 

eligible properties subject to the plan.

 

     (b) A brief summary of the eligible activities that are

 

proposed for each eligible property or, for a plan for eligible

 

properties qualified on the basis that the property is owned or

 

under the control of a land bank fast track authority, a brief

 

summary of eligible activities conducted for 1 or more of the

 

eligible properties subject to the plan.

 

     (c) An estimate of the captured taxable value and tax

 

increment revenues for each year of the plan from the eligible

 

property. The plan may provide for the use of part or all of the

 

captured taxable value, including deposits in the local site

 

remediation revolving fund, but the portion intended to be used

 


shall be clearly stated in the plan. The plan shall not provide

 

either for an exclusion from captured taxable value of a portion of

 

the captured taxable value or for an exclusion of the tax levy of 1

 

or more taxing jurisdictions unless the tax levy is excluded from

 

tax increment revenues in section 2(dd), or unless the tax levy is

 

excluded from capture under section 15.

 

     (d) The method by which the costs of the plan will be

 

financed, including a description of any advances made or

 

anticipated to be made for the costs of the plan from the

 

municipality.

 

     (e) The maximum amount of note or bonded indebtedness to be

 

incurred, if any.

 

     (f) The duration of the brownfield plan for eligible

 

activities on eligible property which shall not exceed 35 years

 

following the date of the resolution approving the plan amendment

 

related to a particular eligible property. Each plan amendment

 

shall also contain the duration of capture of tax increment

 

revenues including the beginning date of the capture of tax

 

increment revenues, which beginning date shall be identified in the

 

brownfield plan and which beginning date shall not be later than 5

 

years following the date of the resolution approving the plan

 

amendment related to a particular eligible property and which

 

duration shall not exceed the lesser of the period authorized under

 

subsections (4) and (5) or 30 years from the beginning date of the

 

capture of tax increment revenues. The date for the beginning of

 

capture of tax increment revenues may be amended by the authority

 

but not to a date later than 5 years after the date of the

 


resolution adopting the plan. The authority may not amend the date

 

for the beginning of capture of tax increment revenues if the

 

authority has begun to reimburse eligible activities from the

 

capture of tax increment revenues. The authority may not amend the

 

date for the beginning of capture if that amendment would lead to

 

the duration of capture of tax increment revenues being longer than

 

30 years or the period authorized under subsections (4) and (5). If

 

the date for the beginning of capture of tax increment revenues is

 

amended by the authority and that plan includes the capture of tax

 

increment revenues for school operating purposes, then the

 

authority that amended that plan shall notify the department and

 

the Michigan economic growth authority within 30 days of the

 

approval of the amendment.

 

     (g) An estimate of the impact of tax increment financing on

 

the revenues of all taxing jurisdictions in which the eligible

 

property is located.

 

     (h) A legal description of the eligible property to which the

 

plan applies, a map showing the location and dimensions of each

 

eligible property, a statement of the characteristics that qualify

 

the property as eligible property, and a statement of whether

 

personal property is included as part of the eligible property. If

 

the project is on property that is functionally obsolete, the

 

taxpayer shall include, with the application, an affidavit signed

 

by a level 3 or level 4 assessor, that states that it is the

 

assessor's expert opinion that the property is functionally

 

obsolete and the underlying basis for that opinion.

 

     (i) Estimates of the number of persons residing on each

 


eligible property to which the plan applies and the number of

 

families and individuals to be displaced. If occupied residences

 

are designated for acquisition and clearance by the authority, the

 

plan shall include a demographic survey of the persons to be

 

displaced, a statistical description of the housing supply in the

 

community, including the number of private and public units in

 

existence or under construction, the condition of those in

 

existence, the number of owner-occupied and renter-occupied units,

 

the annual rate of turnover of the various types of housing and the

 

range of rents and sale prices, an estimate of the total demand for

 

housing in the community, and the estimated capacity of private and

 

public housing available to displaced families and individuals.

 

     (j) A plan for establishing priority for the relocation of

 

persons displaced by implementation of the plan.

 

     (k) Provision for the costs of relocating persons displaced by

 

implementation of the plan, and financial assistance and

 

reimbursement of expenses, including litigation expenses and

 

expenses incident to the transfer of title, in accordance with the

 

standards and provisions of the uniform relocation assistance and

 

real property acquisition policies act of 1970, Public Law 91-646.

 

     (l) A strategy for compliance with 1972 PA 227, MCL 213.321 to

 

213.332.

 

     (m) A description of proposed use of the local site

 

remediation revolving fund.

 

     (n) Other material that the authority or governing body

 

considers pertinent.

 

     (2) The percentage of all taxes levied on a parcel of eligible

 


property for school operating expenses that is captured and used

 

under a brownfield plan and all tax increment finance plans under

 

1975 PA 197, MCL 125.1651 to 125.1681, the tax increment finance

 

authority act, 1980 PA 450, MCL 125.1801 to 125.1830, or the local

 

development financing act, 1986 PA 281, MCL 125.2151 to 125.2174,

 

shall not be greater than the combination of the plans' percentage

 

capture and use of all local taxes levied for purposes other than

 

for the payment of principal of and interest on either obligations

 

approved by the electors or obligations pledging the unlimited

 

taxing power of the local unit of government. This subsection shall

 

apply only when taxes levied for school operating purposes are

 

subject to capture under section 15.

 

     (3) Except as provided in this subsection and subsections (5),

 

(15), and (16), tax increment revenues related to a brownfield plan

 

shall be used only for costs of eligible activities attributable to

 

the eligible property, the captured taxable value of which produces

 

the tax increment revenues, including the cost of principal of and

 

interest on any obligation issued by the authority to pay the costs

 

of eligible activities attributable to the eligible property, and

 

the reasonable costs of preparing a brownfield plan or a work plan

 

for the eligible property, including the actual cost of the review

 

of the work plan under section 15. For property owned or under the

 

control of a land bank fast track authority, tax increment revenues

 

related to a brownfield plan may be used for eligible activities

 

attributable to any eligible property owned or under the control of

 

the land bank fast track authority, the cost of principal of and

 

interest on any obligation issued by the authority to pay the costs

 


of eligible activities, the reasonable costs of preparing a work

 

plan, and the actual cost of the review of the work plan under

 

section 15. Except as provided in subsection (18), tax increment

 

revenues captured from taxes levied by this state under the state

 

education tax act, 1993 PA 331, MCL 211.901 to 211.906, or taxes

 

levied by a local school district shall not be used for eligible

 

activities described in section 2(m)(iv)(E).

 

     (4) Except as provided in subsection (5), a brownfield plan

 

shall not authorize the capture of tax increment revenue from

 

eligible property after the year in which the total amount of tax

 

increment revenues captured is equal to the sum of the costs

 

permitted to be funded with tax increment revenues under this act.

 

     (5) A brownfield plan may authorize the capture of additional

 

tax increment revenue from an eligible property in excess of the

 

amount authorized under subsection (4) during the time of capture

 

for the purpose of paying the costs permitted under subsection (3),

 

or for not more than 5 years after the time that capture is

 

required for the purpose of paying the costs permitted under

 

subsection (3), or both. Excess revenues captured under this

 

subsection shall be deposited in the local site remediation

 

revolving fund created under section 8 and used for the purposes

 

authorized in section 8. If tax increment revenues attributable to

 

taxes levied for school operating purposes from eligible property

 

are captured by the authority for purposes authorized under

 

subsection (3), the tax increment revenues captured for deposit in

 

the local site remediation revolving fund also may include tax

 

increment revenues attributable to taxes levied for school

 


operating purposes in an amount not greater than the tax increment

 

revenues levied for school operating purposes captured from the

 

eligible property by the authority for the purposes authorized

 

under subsection (3). Excess tax increment revenues from taxes

 

levied for school operating purposes for eligible activities

 

authorized under subsection (15) by the Michigan economic growth

 

authority shall not be captured for deposit in the local site

 

remediation revolving fund.

 

     (6) An authority shall not expend tax increment revenues to

 

acquire or prepare eligible property, unless the acquisition or

 

preparation is an eligible activity.

 

     (7) Costs of eligible activities attributable to eligible

 

property include all costs that are necessary or related to a

 

release from the eligible property, including eligible activities

 

on properties affected by a release from the eligible property. For

 

purposes of this subsection, "release" means that term as defined

 

in section 20101 of the natural resources and environmental

 

protection act, 1994 PA 451, MCL 324.20101.

 

     (8) Costs of a response activity paid with tax increment

 

revenues that are captured pursuant to subsection (3) may be

 

recovered from a person who is liable for the costs of eligible

 

activities at an eligible property. This state or an authority may

 

undertake cost recovery for tax increment revenue captured. Before

 

an authority or this state may institute a cost recovery action, it

 

must provide the other with 120 days' notice. This state or an

 

authority that recovers costs under this subsection shall apply

 

those recovered costs to the following, in the following order of

 


priority:

 

     (a) The reasonable attorney fees and costs incurred by this

 

state or an authority in obtaining the cost recovery.

 

     (b) One of the following:

 

     (i) If an authority undertakes the cost recovery action, the

 

authority shall deposit the remaining recovered funds into the

 

local site remediation fund created pursuant to section 8, if such

 

a fund has been established by the authority. If a local site

 

remediation fund has not been established, the authority shall

 

disburse the remaining recovered funds to the local taxing

 

jurisdictions in the proportion that the local taxing

 

jurisdictions' taxes were captured.

 

     (ii) If this state undertakes a cost recovery action, this

 

state shall deposit the remaining recovered funds into the

 

revitalization revolving loan fund established under section 20108a

 

of the natural resources and environmental protection act, 1994 PA

 

451, MCL 324.20108a.

 

     (iii) If this state and an authority each undertake a cost

 

recovery action, undertake a cost recovery action jointly, or 1 on

 

behalf of the other, the amount of any remaining recovered funds

 

shall be deposited pursuant to subparagraphs (i) and (ii) in the

 

proportion that the tax increment revenues being recovered

 

represent local taxes and taxes levied for school operating

 

purposes, respectively.

 

     (9) Approval of the brownfield plan or an amendment to a

 

brownfield plan shall be in accordance with the notice and approval

 

provisions of this section and section 14.

 


     (10) Before approving a brownfield plan for an eligible

 

property, the governing body shall hold a public hearing on the

 

brownfield plan. By resolution, the governing body may delegate the

 

public hearing process to the authority or to a subcommittee of the

 

governing body subject to final approval by the governing body.

 

Notice of the time and place of the hearing shall be given by

 

publication twice in a newspaper of general circulation designated

 

by the municipality, not less than 10 or more than 40 days before

 

the date set for the hearing.

 

     (11) Notice of the time and place of the hearing on a

 

brownfield plan shall contain all of the following:

 

     (a) A description of the property to which the plan applies in

 

relation to existing or proposed highways, streets, streams, or

 

otherwise.

 

     (b) A statement that maps, plats, and a description of the

 

brownfield plan are available for public inspection at a place

 

designated in the notice and that all aspects of the brownfield

 

plan are open for discussion at the public hearing required by this

 

section.

 

     (c) Any other information that the governing body considers

 

appropriate.

 

     (12) At the time set for the hearing on the brownfield plan

 

required under subsection (10), the governing body shall ensure

 

that interested persons have an opportunity to be heard and that

 

written communications with reference to the brownfield plan are

 

received and considered. The governing body shall ensure that a

 

record of the public hearing is made and preserved, including all

 


data presented at the hearing.

 

     (13) Not less than 10 days before the hearing on the

 

brownfield plan, the governing body shall provide notice of the

 

hearing to the taxing jurisdictions that levy taxes subject to

 

capture under this act. The authority shall fully inform the taxing

 

jurisdictions about the fiscal and economic implications of the

 

proposed brownfield plan. At that hearing, an official from a

 

taxing jurisdiction with millage that would be subject to capture

 

under this act has the right to be heard in regard to the adoption

 

of the brownfield plan. Not less than 10 days before the hearing on

 

the brownfield plan, the governing body shall provide notice of the

 

hearing to the department if the brownfield plan involves the use

 

of taxes levied for school operating purposes to pay for eligible

 

activities that require the approval of a work plan by the

 

department under section 15(1)(a) and the Michigan economic growth

 

authority, or its designee, if the brownfield plan involves the use

 

of taxes levied for school operating purposes to pay for eligible

 

activities subject to subsection (15) or (18).

 

     (14) The authority shall not enter into agreements with the

 

taxing jurisdictions and the governing body of the municipality to

 

share a portion of the captured taxable value of an eligible

 

property. Upon adoption of the plan, the collection and

 

transmission of the amount of tax increment revenues as specified

 

in this act shall be binding on all taxing units levying ad valorem

 

property taxes or specific taxes against property located in the

 

zone.

 

     (15) Except as provided by subsection (18), if a brownfield

 


plan includes the capture of taxes levied for school operating

 

purposes approval of a work plan by the Michigan economic growth

 

authority before January 1, 2013 to use taxes levied for school

 

operating purposes and a development agreement or reimbursement

 

agreement between the municipality or authority and an owner or

 

developer of eligible property are required if the taxes levied for

 

school operating purposes will be used for infrastructure

 

improvements that directly benefit eligible property, demolition of

 

structures that is not response activity under part 201 of the

 

natural resources and environmental protection act, 1994 PA 451,

 

MCL 324.20101 to 324.20142, lead or asbestos abatement, site

 

preparation that is not response activity under section 20101 of

 

the natural resources and environmental protection act, 1994 PA

 

451, MCL 324.20101, relocation of public buildings or operations

 

for economic development purposes, relocation of public school

 

buildings, operations, or services for economic development

 

purposes, or acquisition of property by a land bank fast track

 

authority if acquisition of the property is for economic

 

development purposes. The eligible activities to be conducted

 

described in this subsection shall be consistent with the work plan

 

submitted by the authority to the Michigan economic growth

 

authority. The department's approval is not required for the

 

capture of taxes levied for school operating purposes for eligible

 

activities described in this subsection.

 

     (16) The limitations of section 15(1) upon use of tax

 

increment revenues by an authority shall not apply to the following

 

costs and expenses:

 


     (a) In each fiscal year of the authority, the amount described

 

in subsection (19) for the following purposes for tax increment

 

revenues attributable to local taxes:

 

     (i) Reasonable and actual administrative and operating expenses

 

of the authority.

 

     (ii) Baseline environmental assessments, due care activities,

 

and additional response activities conducted by or on behalf of the

 

authority related directly to work conducted on prospective

 

eligible properties prior to approval of the brownfield plan.

 

     (b) Reasonable costs of preparing a work plan or the cost of

 

the review of a work plan for which tax increment revenues may be

 

used under section 13(3).

 

     (c) For tax increment revenues attributable to local taxes,

 

reasonable costs of site investigations described in section

 

15(1)(a)(i), baseline environmental assessments, and due care

 

activities incurred by a person other than the authority related

 

directly to work conducted on eligible property or prospective

 

eligible properties prior to approval of the brownfield plan, if

 

those costs and the eligible property are included in a brownfield

 

plan approved by the authority.

 

     (17) A brownfield authority may reimburse advances, with or

 

without interest, made by a municipality under section 7(3), a land

 

bank fast track authority, or any other person or entity for costs

 

of eligible activities with any source of revenue available for use

 

of the brownfield authority under this act. If an authority

 

reimburses a person or entity under this section for an advance for

 

the payment or reimbursement of the cost of eligible activities and

 


interest thereon, the authority may capture local taxes for the

 

payment of that interest. If an authority reimburses a person or

 

entity under this section for an advance for the payment or

 

reimbursement of the cost of baseline environmental assessments,

 

due care, and additional response activities and interest thereon

 

included in a work plan approved by the department, the authority

 

may capture taxes levied for school operating purposes and local

 

taxes for the payment of that interest. If an authority reimburses

 

a person or entity under this section for an advance for the

 

payment or reimbursement of the cost of eligible activities that

 

are not baseline environmental assessments, due care, and

 

additional response activities and interest thereon included in a

 

work plan approved by the Michigan economic growth authority, the

 

authority may capture taxes levied for school operating purposes

 

and local taxes for the payment of that interest provided that the

 

Michigan economic growth authority grants an approval for the

 

capture of taxes levied for school operating purposes to pay such

 

interest. An authority may enter into agreements related to these

 

reimbursements and payments. A reimbursement agreement for these

 

purposes and the obligations under that reimbursement agreement

 

shall not be subject to section 12 or the revised municipal finance

 

act, 2001 PA 34, MCL 141.2101 to 141.2821.

 

     (18) If a brownfield plan includes the capture of taxes levied

 

for school operating purposes, approval of a work plan by the

 

Michigan economic growth authority in the manner required under

 

section 15(14) to (16) is required in order to use tax increment

 

revenues attributable to taxes levied for school operating purposes

 


for purposes of eligible activities described in section 2(m)(iv)(E)

 

for 1 or more parcels of eligible property. The work plan to be

 

submitted to the Michigan economic growth authority under this

 

subsection shall be in a form prescribed by the Michigan economic

 

growth authority. The eligible activities to be conducted and

 

described in this subsection shall be consistent with the work plan

 

submitted by the authority to the Michigan economic growth

 

authority. The department's approval is not required for the

 

capture of taxes levied for school operating purposes for eligible

 

activities described in this section.

 

     (19) In each fiscal year of the authority, the amount of tax

 

increment revenues attributable to local taxes that an authority

 

can use for the purposes described in subsection (16)(a) shall be

 

determined as follows:

 

     (a) For authorities that have 5 or fewer active projects,

 

$100,000.00.

 

     (b) For authorities that have 6 or more but fewer than 11

 

active projects, $125,000.00.

 

     (c) For authorities that have 11 or more but fewer than 16

 

active projects, $150,000.00.

 

     (d) For authorities that have 16 or more but fewer than 21

 

active projects, $175,000.00.

 

     (e) For authorities that have 21 or more but fewer than 26

 

active projects, $200,000.00.

 

     (f) For authorities that have 26 or more active projects,

 

$300,000.00.

 

     (20) As used in subsection (19), "active project" means a

 


project in which the authority is currently capturing taxes under

 

this act.