Terms Used In Michigan Laws > Chapter 211 > Act 108 of 2023 - Solar Energy Facilities Taxation Act

• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Applicant: means an owner or lessee of a qualified facility. See Michigan Laws 211.1152
• certificate: means a certificate issued under section 6. See Michigan Laws 211.1152
• Commission: means the state tax commission created by 1927 PA 360, MCL 209. See Michigan Laws 211.1152
• Construction in progress: means a facility not yet placed in service but for which on-site delivery of any component described in subdivision (f) has been delivered to the site as of December 31 of that year. See Michigan Laws 211.1152
• Contract: A legal written agreement that becomes binding when signed.
• Department: means the department of treasury. See Michigan Laws 211.1152
• district: means an area in a qualified local governmental unit established as provided in section 3(1). See Michigan Laws 211.1152
• Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. ^{Source: OCC}
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Lien: A claim against real or personal property in satisfaction of a debt.
• month: means a calendar month; the word "year" a calendar year; and the word "year" alone shall be equivalent to the words "year of our Lord". See Michigan Laws 8.3j
• person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
• Personal property: All property that is not real property.
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• qualified facility: means a facility, whether owned or leased, that when constructed and placed in service is located in a solar energy district and that uses or will use solar energy as the sole source for the generation of at least 2 megawatts of nameplate capacity, alternating current, including any solar modules, inverter, racks, tracking, on-site battery storage systems if identified in the application pursuant to section 4(1)(a), controls, electric interface, and all components that are positioned up to, and including, the inversion of the current delivered from the facility. See Michigan Laws 211.1152
• Qualified local governmental unit: means a city, village, or township. See Michigan Laws 211.1152
• specific tax: means the specific tax levied under this act. See Michigan Laws 211.1152
• Taxable value: means the value determined under section 27a of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1152
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Unzoned qualified local governmental unit: means a qualified local governmental unit that has no zoning ordinance within its zoning jurisdiction. See Michigan Laws 211.1152