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Terms Used In Michigan Laws 207.959

  • certificate: means the certificate issued under section 6. See Michigan Laws 207.952
  • Qualified local governmental unit: means a city, village, or township. See Michigan Laws 207.952
  • Qualified residential facility: means a new residential facility or a rehabilitated residential facility, located in a residential housing district. See Michigan Laws 207.952
  • Taxable value: means the value determined under section 27a of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 207.952
    The assessor of each qualified local governmental unit in which there is a qualified residential facility with respect to which 1 or more certificates have been issued and are in force shall determine annually as of December 31 the taxable value of each qualified residential facility separately, having the benefit of a certificate and upon receipt of notice of the filing of an application for the issuance of a certificate, shall determine and furnish to the local legislative body the taxable value of the property to which the application pertains.