Bill Text: MI SB1060 | 2009-2010 | 95th Legislature | Introduced
Bill Title: Environmental protection; funding; payments in lieu of taxes; provide for. Amends secs. 2150, 2154 & 51106 of 1994 PA 451 (MCL 324.2150 et seq.).
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2010-01-14 - Referred To Committee On Appropriations [SB1060 Detail]
Download: Michigan-2009-SB1060-Introduced.html
SENATE BILL No. 1060
January 14, 2010, Introduced by Senators JELINEK and SWITALSKI and referred to the Committee on Appropriations.
A bill to amend 1994 PA 451, entitled
"Natural resources and environmental protection act,"
by amending sections 2150, 2154, and 51106 (MCL 324.2150, 324.2154,
and 324.51106), section 2150 as amended by 1996 PA 585, section
2154 as amended by 2004 PA 513, and section 51106 as amended by
2006 PA 382.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 2150. (1) On December 1 of each year, there shall be paid
into the treasury of each county in which are located tax reverted,
recreation, or forest lands under the control and supervision of
the department, and any other lands held by the department, except
lands purchased after January 1, 1933 for natural resource
purposes,
a tax of $2.50 per acre or major portion of an acre for
years
before December 1, 1994 and $2.00
per acre or major portion
of
an acre for years after November
30, 1994 on all the lands that
belong to this state on December 1 in each year. The tax imposed
under this section shall be in lieu of all other taxes now levied
against the state land under any existing law. State land on which
payments in lieu of taxes are made pursuant to subpart 14 are
exempt from this subpart. The department of treasury shall make a
detailed statement of account between the state and each county in
which the lands are situated, including the descriptions of the
lands, and render the detailed statement of account to the county
treasurer
of the county. The Subject
to subsection (3), the
department of treasury shall cause a warrant to be drawn on the
state treasurer payable for the amount indicated on the detailed
statement of account to be due to the county. The county treasurer
of each county shall immediately make up a detailed statement of
the account between the county and each township and school
district, prorating the amount received by the county according to
the
number of acres of the lands located in each unit. For
disbursements
made before December 1, 1994, the proration shall be
40%
to county general fund, 40% to township general fund, and 20%
to
school operating fund. For disbursements made after November 30,
1994,
the That proration shall be 50% to the county general fund
and 50% to the township general fund. The county treasurer shall
immediately issue his or her warrant to each of the units according
to the detailed statement of account.
(2) The tax on tax reverted, recreation, forest lands, or
other lands under the control of the department on which payments
are made under this subpart shall be paid from the general fund.
(3) If the amount appropriated for payment to all local
assessing districts is less than the amount required for payment to
all local assessing districts under this section, the amount
appropriated for payment to each local assessing district shall be
distributed in the same proportion that the required payment to
that local assessing district is to the total of all required
payments.
Sec.
2154. (1) The treasurer or other officer charged with the
collection
of taxes for an assessing district shall annually
forward
a single statement of the assessment of all property for
which
payment is claimed under this subpart to the Lansing office
of
the department at the same time that statements are mailed for a
winter
property tax levy under section 44 of the general property
tax
act, 1893 PA 206, MCL 211.44. The statement shall include an
itemization
of the valuation and assessment for each individual
parcel
for which payment is claimed under this subpart. The Lansing
office
of the department shall review the statement. Subject to
subsection
(2), if the assessment has been determined according to
this
subpart, authorize the state treasurer to pay the amount of
the
assessment by warrant on the state treasury.
(1) (2)
Beginning in state fiscal year 2005, the The aggregate
amount
for all payments to all assessing districts under subsection
(1)
shall be charged as follows:
(a)
Payments in state fiscal year 2005 shall be charged as
follows:
(i) Not more than 50% from the restricted revenue
sources of
the
department of natural resources.
(ii) The remaining balance after the charge under
subparagraph
(i) from the general fund.
(b)
Payments in state fiscal year 2006 and each state fiscal
year
after 2006 section 2153 shall be charged as follows:
(a) (i) That
portion of the payment that represents an
assessment by a local school district, intermediate school
district, or community college district shall be charged against
the state school aid fund established in section 11 of article IX
of the state constitution of 1963.
(b) (ii) The
balance of any payment remaining after the charge
made
in subparagraph (i) subdivision (a) shall be charged as
follows:
(i) (A)
Not more than 50% from restricted
revenue sources of
the department of natural resources.
(ii) (B)
The remaining balance after the
charge under sub-
subparagraph
(A) subparagraph (i), from the general fund.
(2) (3)
For the 2004 state fiscal year and each state fiscal
year
after 2004, if If the amount available for payment to all
local assessing districts from the general fund or from any
restricted fund is less than the amount required for payment to all
local assessing districts from the general fund or from any
restricted fund, the amount available for payment to each local
assessing district shall be distributed in the same proportion from
the general fund or from any restricted fund that the required
payment to that local assessing district is to the total of all
required payments from the general fund or from any restricted
fund.
Partial payments do not satisfy payments obligated by this
state.
Sec. 51106. (1) On December 1 of each year, the department
shall certify to the state treasurer the number of acres that are
commercial forestlands in each county and the state treasurer,
subject to subsection (3), shall transmit to the treasurer of each
county in which these commercial forests are located a warrant on
the
state treasurer for an amount equal to the following $1.20 per
acre for
commercial forest in the county. :
(a)
Until December 31, 2011, $1.20 per acre.
(b)
Beginning January 1, 2012 and every 5 years after that
date,
the amount of the annual payment under this section shall be
increased
by 5 cents per acre.
(2) From the payments received under subsection (1), the
county treasurer of each county shall distribute an amount equal to
25 cents per acre for each acre of commercial forest in the county
in the same proportions between the various funds as the ad valorem
general property tax is distributed by the township treasurers in
each township. Except as provided by section 51109(2), the county
treasurer of each county shall distribute the remainder of the
funds received under this section in the same manner and in the
same proportion as ad valorem taxes collected under the ad valorem
general property tax.
(3) If the amount appropriated for payment to all local
assessing districts is less than the amount required for payment to
all local assessing districts under this section, the amount
appropriated for payment to each local assessing district shall be
distributed in the same proportion that the required payment to
that local assessing district is to the total of all required
payments.
