§ 207.271 Specific taxation of underground beneficiated iron ore; definitions
§ 207.272 Specific taxation of underground beneficiated iron ore; computation formula; following completion of first agglomerating facility
§ 207.273 Specific taxation of underground beneficiated iron ore; computation of tax prior to completion of agglomerating or beneficiating facility
§ 207.274 Minimum tax
§ 207.275 State geologist; determination of tax, apportionment among taxing districts
§ 207.276 Curtailment and resumption of agglomeration or beneficiation
§ 207.277 Separate roll; spread of tax; nonpayment; distribution of collections
§ 207.278 Appeal
§ 207.279 Specific taxes in lieu of ad valorem taxes

Terms Used In Michigan Laws > Chapter 207 > Act 68 of 1963 - Iron Ore Tax

  • Agglomerated ore: means underground ore which has been pelletized, sintered, nodulized, briquetted, extruded or otherwise aggregated in accordance with good engineering and metallurgical practice. See Michigan Laws 207.271
  • Agglomerating facility: means the lands, plants, stockpiles of underground, beneficiated or agglomerated ores, buildings, facilities, equipment, tools and supplies used in connection with the agglomeration and transportation of the ores. See Michigan Laws 207.271
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Beneficiated ore: means underground ore which has been treated, but not agglomerated, in accordance with good engineering and metallurgical practice by any process, other than by simple crushing or simple sizing, which is intended to improve the quality of the underground ore; including but not limited to, drying with the use of fuel, washing, jigging, using heavy media separation, flotation, cyclones or spirals or any combination. See Michigan Laws 207.271
  • Beneficiating facility: means the lands, plants, stockpiles of underground or beneficiated ores, buildings, facilities, equipment, tools and supplies used in connection with the beneficiation and transportation of the ores. See Michigan Laws 207.271
  • Contract: A legal written agreement that becomes binding when signed.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Landscape architect: means a person qualified to engage in the practice of landscape architecture as provided in this article. See Michigan Laws 339.2201
  • Local: when applied to beneficiation or agglomeration, or to a beneficiating facility or agglomerating facility, means within a radius of 100 miles of the point of extraction of the underground ore involved and within this state. See Michigan Laws 207.271
  • Ore property: means the mineral bearing lands of a mine from which underground ore is mined, stockpiles of underground ore, buildings, plants, facilities, equipment, tools and supplies, but exclusive of any lands held primarily for timber purposes, used in connection with the mining and transportation of the underground ore. See Michigan Laws 207.271
  • person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
  • Residential builder: means any of the following:
  (i) A person engaged in the construction of a residential structure that, for a fixed sum, price, fee, percentage, valuable consideration, or other compensation, other than wages for personal labor only, undertakes with another or offers to undertake, or purports to have the capacity to undertake with another, for the erection, construction, replacement, repair, alteration, or addition to, subtraction from, improvement, wrecking of, or demolition of, a residential structure. See Michigan Laws 339.2401
  • Residential maintenance and alteration contractor: means a person that, for a fixed sum, price, fee, percentage, valuable consideration, or other compensation, other than wages for personal labor only, does any of the following:
    •   (i) Undertakes with another for the repair, alteration, or addition to, subtraction from, improvement of, wrecking of, or demolition of a residential structure, or building of a garage, or laying of concrete on residential property. See Michigan Laws 339.2401
  • Residential structure: means 1 or both of the following:
    •   (i) A detached 1- or 2-family dwelling and all related facilities appurtenant to that dwelling, used or intended to be used as an adjunct of residential occupancy. See Michigan Laws 339.2401
  • Salesperson: means an employee or agent, other than a qualifying officer, of a licensed residential builder or residential maintenance and alteration contractor, who for a salary, wage, fee, percentage, commission, or other consideration, sells or attempts to sell, negotiates or attempts to negotiate, solicits for or attempts to solicit for, obtains or attempts to obtain a contract or commitment for, or furnishes or attempts or agrees to furnish, the goods and services of a residential builder or residential maintenance and alteration contractor, except an individual working for a licensed residential builder or residential maintenance and alteration contractor who makes sales that are occasional and incidental to the individual's principal employment. See Michigan Laws 339.2401
  • seal: shall be construed to include any of the following:
    •   (a) The impression of the seal on the paper alone. See Michigan Laws 8.3n
  • Shipments: means deliveries in gross tons of underground ore from an ore property to a beneficiating facility, to an agglomerating facility, or to market, unless otherwise expressly stated. See Michigan Laws 207.271
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
  • Trustee: A person or institution holding and administering property in trust.
  • Underground ore: means iron ore in its natural state which to be mined must be removed through a shaft, incline or adit. See Michigan Laws 207.271
  • United States: shall be construed to include the district and territories. See Michigan Laws 8.3o
  • Wages: means money paid or to be paid on an hourly or daily basis by an owner, lessor, or occupant of a residential structure as consideration for the performance of personal labor on the structure by an individual who does not perform or promise to perform the labor for any other fixed sum, price, fee, percentage, valuable consideration, or other compensation and who does not furnish or agree to furnish the material or supplies required to be used in the performance of the labor or an act described in subdivision (a) or (b). See Michigan Laws 339.2401