Michigan Compiled Laws Act 140 Of 1971 Glenn Steil State Revenue Sharing Act Of 1971 (141.901 - 141.921)

AN ACT to provide for the distribution of certain state revenues to cities, villages, townships, and counties; to impose certain duties and confer certain powers on this state, political subdivisions of this state, and the officers of both; to create reserve funds; and to establish a revenue sharing task force and provide for its powers and duties.

History: 1971, Act 140, Imd. Eff. Sept. 30, 1971 ;-- Am. 1983, Act 236, Imd. Eff. Dec. 1, 1983 ;-- Am. 1996, Act 342, Imd. Eff. June 27, 1996

Section 141.901 Short Title.
This act shall be known and may be cited as the “Glenn Steil state revenue sharing act of 1971”. History: 1971, Act 140, Imd....
Section 141.902 “intangibles Tax,”“sales Tax,” And “state Income Tax” Defined.
(1) “Intangibles tax” means the intangibles tax imposed by Act No. 301 of the Public Acts of 1939, as amended, being sections 205.131 to...
Section 141.903 “population” And “rate” Defined.
(1) “Population” for the purpose of distributing revenues among cities, villages, townships, and counties means population according to the last and each succeeding statewide...
Section 141.904 “local Property Taxes,”“local Income And Excise Taxes,”“local Taxes,”“overlapping Taxes,” And “special Assessments” Defined.
(1) “Local property taxes” means ad valorem property taxes levied by a city, village, or township. (2) “Local income and excise taxes” means collections...
Section 141.905 Definitions.
(1) “Local tax effort rate” for a city, village, or township means its local taxes divided by its taxable value. (2) “Statewide tax effort...
Section 141.906 Additional Definitions.
(1) “Local tax burden rate” for a city, village, or township means local taxes of the city, village, or township plus special assessments plus...
Section 141.907 Special Census Of Population; Cost; Provisions; Certification And Utilization Of Results; Enumeration Date; Share Of Revenues Based On Increased Population.
(1) A city, village, or township may contract with the secretary of state or the United States bureau of the census to have conducted...
Section 141.911 Payments To Counties From State Income Tax Collections; Time And Basis; Payments To Counties Based On Sales Tax Collections.
(1) For state fiscal years before the 1996-1997 state fiscal year, the department of management and budget shall cause to be paid during each...
Section 141.911a Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999.
Compiler's Notes: The repealed section pertained to bipartisan revenue sharing task force.
Section 141.912 Payments To Cities, Villages, And Townships From Sales Tax Collections; Time And Basis.
(1) For state fiscal years before the 1996-1997 state fiscal year, the department of treasury shall cause to be paid to each city, village,...
Section 141.912a Payments To Cities, Villages, Townships, And Counties; Calculations; Interest; Payment Of Proportionate Share Of Reimbursements To Eligible Authorities; Disbursement Dates.
(1) For state fiscal years before the 1998-1999 state fiscal year, the department of treasury shall calculate the amount of payment to be made...
Section 141.913 Payments 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.
(1) This subsection and subsection (2) apply to distributions to cities, villages, and townships during the state fiscal years before the 1996-1997 state fiscal...
Section 141.913a Census Delay Adjustment Payments; Eligibility Of City, Village, Or Township; Calculation; Reservation Of Additional Sum; Appropriation; Reduction Of Amounts Reserved.
(1) Following the official certification and publication of the 1980 federal decennial census, the department of management and budget shall calculate for each city,...
Section 141.913b Payments To Include Interest; Delay In Payments; Gubernatorial Directive; Unavoidable Delay Or Set Off; Disbursement By State Treasurer.
(1) In addition to the amounts required to be paid pursuant to sections 11, 12, and 13, these payments and the respective appropriations from...
Section 141.913c Reduced Rate Or Collections From Local Governmental Unit's Property, Income, Or Utility Tax; Use Of Reduction As Basis.
For state fiscal years after the 1998-1999 state fiscal year, a reduction in the rate of or collections from a local unit of government's...
Section 141.913d Distribution Periods Less Than 12 Months; Annualization Of Amount.
The department shall annualize the amount of distributions under sections 11, 12a, and 13 as necessary to reflect distributions for periods of less than...
Section 141.914 Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999.
Compiler's Notes: The repealed section pertained to additional sums for cities, villages, or townships.
Section 141.914a Supplemental Payments To Cities, Villages, Or Townships; Computation; Appropriation.
If a special census of a city, village or township that levied at least 1 mill local property tax in the preceding calendar year...
Section 141.915 Repealed. 1998, Act 532, Imd. Eff. Jan. 12, 1999.
Compiler's Notes: The repealed section pertained to additional sums for cities, villages, or townships.
Section 141.916 Repealed. 1975, Act 245, Eff. Dec. 1, 1975.
Compiler's Notes: The repealed section pertained to an appropriation.
Section 141.917 Disposition Of Payments Made To Cities, Villages, Townships, And Counties.
Unless otherwise assigned, pledged, or required to be withheld, the payments made under this act to a city, village, township, or county shall be...
Section 141.917a Withholding 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.
(1) To the extent required by the emergency municipal loan act, 1980 PA 243, MCL 141.931 to 141.942, a municipality granted a loan pursuant...
Section 141.918 Report 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.
(1) Each city, village, or township shall report its local taxes and special assessments and cities and townships shall report their overlapping taxes to...
Section 141.919 Effective Date.
This act takes effect August 1, 1971. The distributions of the income tax which were paid in August 1971 which did not conform to...
Section 141.920 Receipts Of Cities, Villages, Or Townships Maintaining Local Tax Efforts.
A city, village, or township which maintains its local tax effort rate shall not receive less in the fiscal year ending June 30, 1976,...
Section 141.921 Withholding 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.
(1) If a city, village, township or county fails to provide an annual financial report or audit which conforms with the minimum procedures and...

Last modified: October 10, 2016