Article I State Aid to Public Schools, Early Childhood, and Adult Education
Article II State Aid to Community Colleges
Article III State Aid for Universities and Student Financial Aid
Article IV General Provisions

Terms Used In Michigan Laws > Chapter 388 > Act 94 of 1979 - The State School Aid Act of 1979

  • Abandoned property: means tax delinquent property containing a structure that is vacant or dilapidated, is open to entrance or trespass, and has been determined to be abandoned under section 4. See Michigan Laws 211.962
  • Accredited zoological institution: means an institution located in this state that is accredited by the association of zoos and aquariums. See Michigan Laws 123.1163
  • acquired by: means the year the property is first reported on the combined form as prescribed in section 7(8) in the report of the fair market value and year of acquisition by the first owner of qualified new personal property or qualified previously existing personal property. See Michigan Laws 211.1053
  • acquisition cost: means that term as defined in subparagraph (i), as follows:
  (i) "Acquisition cost" means the fair market value of personal property at the time of acquisition by the first owner, including the cost of freight, sales tax, and installation, and other capitalized costs, except capitalized interest. See Michigan Laws 211.1053
  • Acquisition cost: means that term as defined in section 3 of the state essential services assessment act, 2014 PA 92, MCL 211. See Michigan Laws 123.1345
  • Additions: means that term as defined in section 34d. See Michigan Laws 211.27a
  • Adjacent: includes any highway, or portion of a highway, lying within 5 rods of the shore of any lake or the general course of any stream. See Michigan Laws 247.46
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • ADN: means an associate of science degree in nursing, an associate of applied science in nursing, or a similar 2-year degree in nursing. See Michigan Laws 388.1802a
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • affiliated group: means 1 or more corporations connected by stock ownership to a common parent corporation. See Michigan Laws 211.27a
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Agency: means a public agency or private agency. See Michigan Laws 213.51
  • Agreement: means a written agreement between an employer and a community college district concerning a project and any amendments to that agreement. See Michigan Laws 389.161
  • Allegation: something that someone says happened.
  • alternative energy system: means that term as defined in section 2 of the Michigan next energy authority act, 2002 PA 593, MCL 207. See Michigan Laws 211.27
  • Ambulance services: means patient transport services, nontransport prehospital life support services, and advanced life support, paramedic, and medical first-responder services. See Michigan Laws 123.1345
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Ancillary facility: means any revolving credit agreement, agreement establishing a line of credit, or a letter of credit; reimbursement agreement; interest rate exchange or similar agreement; currency exchange agreement; commodity exchange agreement; interest rate floor or cap; option, put, call, or similar agreement to hedge payment, currency, commodity, rate, spread, or similar exposure; investment agreement; float agreement; forward agreement or other investment arrangement; insurance contract; surety bond; commitment to purchase or sell securities; purchase or sale agreement or commitment; or other contract or agreement or other security agreement approved by an authority under this act, including without limitation any arrangement referred to in this act. See Michigan Laws 123.1263
  • annual meeting: when applied to townships, mean the annual meeting required by law to be held on the Saturday immediately preceding the first Monday in April. See Michigan Laws 8.3d
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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.
  • Appraisal: A determination of property value.
  • Appraisal: means an expert opinion of the value of property taken or damaged, or other expert opinion pertaining to the amount of just compensation. See Michigan Laws 213.51
  • Appraiser: means an individual licensed under article 26 of the occupational code, 1980 PA 299, MCL 339. See Michigan Laws 123.311
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Aquaculture: means the commercial husbandry of aquaculture species, including, but not limited to, culturing, producing, growing, propagating, and harvesting aquaculture products under any applicable permits or registration. See Michigan Laws 211.982
  • area vocational-technical education program: means the geographical territory of the district, and any territory outside of the district that is designated as the service area of the district by the superintendent of public instruction. See Michigan Laws 389.105
  • Arrest: Taking physical custody of a person by lawful authority.
  • Art institute: means an encyclopedic art museum whose primary art collection and facility, at the date an authority is established, are owned by a municipality located in this state. See Michigan Laws 123.1203
  • Art institute services: means the operation or support of an art institute. See Michigan Laws 123.1203
  • Art institute services provider: means a nonprofit entity qualified under section 501(c)(3) of the internal revenue code, 26 USC 501(c)(3), that, as its primary purpose, provides art institute services to an art institute. See Michigan Laws 123.1203
  • Articles: means the articles of incorporation of an authority. See Michigan Laws 123.1061
  • Articles: means the articles of incorporation of an authority. See Michigan Laws 123.1133
  • Articles: means the articles of incorporation of an authority. See Michigan Laws 123.1163
  • Articles: means the articles of incorporation of an authority. See Michigan Laws 123.1203
  • Assessment: means the state essential services assessment levied under section 5. See Michigan Laws 211.1053
  • Assessment year: means the year in which the state essential services assessment levied under section 5 is due. See Michigan Laws 211.1053
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Authority: means a land bank fast track authority created under the land bank fast track act. See Michigan Laws 211.1022
  • Authority: means an authority incorporated under this act. See Michigan Laws 123.311
  • Authority: means a community swimming pool authority created under section 3. See Michigan Laws 123.1061
  • Authority: means a recreational authority established under section 5. See Michigan Laws 123.1133
  • Authority: means a zoological authority established under section 5. See Michigan Laws 123.1163
  • Authority: means an art institute authority established under section 5. See Michigan Laws 123.1203
  • Authority: means a lighting authority incorporated under this act. See Michigan Laws 123.1263
  • Authority: means the local community stabilization authority, a metropolitan authority established under section 7. See Michigan Laws 123.1345
  • Authorized vendor: means an individual or entity that a local government or law enforcement agency designates through contract, permit, practice, or license to have authority to remove or store motor vehicles at the request of the local government or law enforcement agency. See Michigan Laws 123.1401
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • bargain purchase option: means the right to purchase the property at the termination of the lease for not more than 80% of the property's projected true cash value at the termination of the lease. See Michigan Laws 211.27a
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Beneficial use: means the right to possession, use, and enjoyment of property, limited only by encumbrances, easements, and restrictions of record. See Michigan Laws 211.27a
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Beneficiation: means milling, processing, grinding, separating, concentrating, pelletizing, and other processes necessary to prepare nonferrous metallic mineral ore for sale or transfer. See Michigan Laws 211.782
  • Benefit period: means the period in years between the date of the first exempt transfer and the conversion by a change in use, not to exceed the 7 years immediately preceding the year in which the qualified agricultural property is converted by a change in use. See Michigan Laws 211.1002
  • Benefit period: means the period in years between the date of the first exempt transfer and the conversion by a change in use, not to exceed the 10 years immediately preceding the year in which the qualified forest property is converted by a change in use. See Michigan Laws 211.1032
  • Benefit received on that property: means the sum of the number of mills levied in the local tax collecting unit on the qualified agricultural property in each year of the benefit period, multiplied by the difference in each year of the benefit period between the true cash taxable value of the property and the property's taxable value as determined under section 27a of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1002
  • Benefit received on that property: means the sum of the number of mills levied in the local tax collecting unit on the qualified forest property in each year of the benefit period, multiplied by the difference in each year of the benefit period between the true cash taxable value of the property and the property's taxable value as determined under section 27a of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1032
  • Bequest: Property gifted by will.
  • Best value: means a contract and procurement process to be followed by an authority that encourages and considers bids from locally headquartered companies and that considers use of the local workforce. See Michigan Laws 123.1263
  • Billing address: means the location indicated in the books and records of the financial institution on the first day of the tax year or on a later date in the tax year when the customer relationship began as the address where any notice, statement, or bill relating to a customer's account is mailed. See Michigan Laws 208.1261
  • Blender: means and includes any person who produces blended motor fuel outside of the bulk transfer/terminal system. See Michigan Laws 207.1002
  • Board: means the board of directors of the authority. See Michigan Laws 123.1061
  • Board: means the board of directors of the authority. See Michigan Laws 123.1133
  • Board: means the board of directors of the authority. See Michigan Laws 123.1163
  • Board: means the board of directors of the authority. See Michigan Laws 123.1203
  • Board: means the board of directors of an authority. See Michigan Laws 123.1263
  • Board: means the county tax allocation board created by section 5. See Michigan Laws 211.202
  • bonds: means bonds, notes, or other debt issued by a community college district under this chapter. See Michigan Laws 389.161
  • BSN: means a bachelor of science degree in nursing. See Michigan Laws 388.1802a
  • Bulk end user: means a person who receives into the person's own storage facilities by transport truck or tank wagon motor fuel for the person's own consumption. See Michigan Laws 207.1002
  • Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be withdrawn by a tank wagon, a transport truck, or a marine vessel. See Michigan Laws 207.1002
  • Bulk transfer: means a transfer of motor fuel from 1 location to another by pipeline tender or marine delivery within the bulk transfer/terminal system, including, but not limited to, all of the following transfers:
  •   (i) A marine vessel movement of motor fuel from a refinery or terminal to a terminal. See Michigan Laws 207.1002
  • Business: means a lawful activity, except farming operations, conducted primarily for the purchase, sale, lease or rental of real or personal property, for the manufacture, processing or marketing of products, commodities or other personal property, the sale of services to the public or outdoor advertising and includes nonprofit organizations. See Michigan Laws 213.321
  • Captured value: means 1 or more of the following:
  •   (i) For a tax increment finance authority under the brownfield redevelopment financing act, 1996 PA 381, MCL 125. See Michigan Laws 123.1345
  • Carrier: means an operator of a pipeline or marine vessel engaged in the business of transporting motor fuel above the terminal rack. See Michigan Laws 207.1002
  • Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
  • Center: means the center for educational performance and information created in section 94a. See Michigan Laws 388.1802a
  • Center: means the center for educational performance and information created in section 94a. See Michigan Laws 388.1837b
  • Certified abandoned property: means abandoned property certified by a local unit of government as abandoned under section 6. See Michigan Laws 211.962
  • certified abandoned property: means property that has been returned as delinquent to the county treasurer on March 1 of each tax year and is certified as certified abandoned property under the certification of abandoned property for accelerated forfeiture act. See Michigan Laws 211.79
  • Chambers: A judge's office.
  • Charitable nonprofit housing organization: means a charitable nonprofit organization the primary purpose of which is the construction or renovation of residential housing for conveyance to a low-income person. See Michigan Laws 211.27
  • Chief executive officer: means the mayor of the city. See Michigan Laws 123.1263
  • College level equivalent course: means a course offered in high school, for which a pupil receives high school credit, that is taught at a postsecondary instruction level and is designed to prepare a pupil for a college level equivalent credit examination in a particular subject area, and includes, but is not limited to, advanced placement and international baccalaureate courses. See Michigan Laws 380.1471
  • College level equivalent credit examination: means an examination that is administered by an independent testing service and that is used by colleges and universities generally to award postsecondary credit for achievement of a particular score and includes, but is not limited to, advanced placement, DSST, and college-level examination program (CLEP) examinations. See Michigan Laws 380.1471
  • College level equivalent credit examination: means an examination that is administered by an independent testing service and that is used by colleges and universities generally to award postsecondary credit for achievement of a particular score, and includes, but is not limited to, advanced placement examinations, the DANTES Subject Standardized Test (DSST), and college-level examination program (CLEP) examinations. See Michigan Laws 388.1802a
  • College level equivalent credit examination: means an examination that is administered by an independent testing service and that is used by colleges and universities generally to award postsecondary credit for achievement of a particular score, and includes, but is not limited to, advanced placement examinations, the DANTES Subject Standardized Test (DSST), and college-level examination program (CLEP) examinations. See Michigan Laws 388.1837b
  • Commercial domicile: means the headquarters of the trade or business, that is the place from which the trade or business is principally managed and directed, or if a financial institution is organized under the laws of a foreign country, of the commonwealth of Puerto Rico, or any territory or possession of the United States, such financial institution's commercial domicile shall be deemed for the purposes of this chapter to be the state of the United States or the District of Columbia from which such financial institution's trade or business in the United States is principally managed and directed. See Michigan Laws 208.1261
  • Commercial personal property: means , except as otherwise provided in subparagraph (iii), all of the following:
  •   (i) Personal property classified as commercial personal property under section 34c of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 123.1345
  • Commercial purpose: means used in connection with any business or other undertaking intended for profit, but does not include the rental of residential real property for a period of less than 15 days in a calendar year. See Michigan Laws 211.27a
  • Commission: means the state tax commission created by 1927 PA 360, MCL 209. See Michigan Laws 211.1022
  • Commission: means the state tax commission created by 1927 PA 360, MCL 209. See Michigan Laws 211.1092
  • Commission: means the state boundary commission. See Michigan Laws 123.1001
  • Community college: means an educational institution providing collegiate and noncollegiate level education primarily to individuals above the twelfth grade age level within commuting distance. See Michigan Laws 389.105
  • community college: includes a junior college established prior to June 14, 1955. See Michigan Laws 380.1601
  • Community foundation: means an organization that meets all of the following requirements:
  •   (i) Has been in existence for at least 10 years. See Michigan Laws 123.903
  • Community swimming pool: means an artificial body of water owned or operated by an authority or a district that is used collectively by a number of individuals primarily for the purpose of swimming, wading, recreation, or instruction and includes related equipment, structures, areas, and enclosures intended for the use of individuals using or operating the swimming pool such as equipment, dressing, locker, shower, and toilet rooms. See Michigan Laws 123.1061
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Component fund: means a component part of a community trust as described in 26 C. See Michigan Laws 123.903
  • Conservation district: means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1092
  • conservation easement: means that term as defined in section 2140 of the natural resources and environmental protection act, 1994 PA 451, MCL 324. See Michigan Laws 211.27a
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Converted by a change in use: means 1 or more of the following:
  •   (i) That due to a change in use the property is no longer qualified agricultural property as determined by the assessor of the local tax collecting unit. See Michigan Laws 211.1002
  • Converted by a change in use: means that due to a change in use the property is no longer eligible for an exemption as qualified forest property under section 7jj of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1032
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Corrective action: means that term as defined in section 11502 of the natural resources and environmental protection act, 1994 PA 451, MCL 324. See Michigan Laws 123.311
  • Council: means the council established for the authority under section 9. See Michigan Laws 123.1345
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • Credit card: means a credit, travel, or entertainment card. See Michigan Laws 208.1261
  • credit card holder is located in this state: means a borrower, other than a credit card holder, that is engaged in a trade or business which maintains its commercial domicile in this state, or a borrower that is not engaged in a trade or business or a credit card holder whose billing address is in this state. See Michigan Laws 208.1261
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Debt loss: means , for a municipality that is not a local school district, intermediate school district, or tax increment finance authority, the amount of ad valorem property taxes and any specific tax levied for the payment of principal and interest of obligations either approved by the voters before January 1, 2013 or incurred before January 1, 2013 pledging the unlimited or limited taxing power of the municipality that are lost as a result of the exemption of industrial personal property and commercial personal property under sections 9m, 9n, and 9o of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 123.1345
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the department of treasury. See Michigan Laws 211.1053
  • Department: means the department of agriculture and rural development. See Michigan Laws 211.1092
  • Department: means the department of treasury. See Michigan Laws 211.1123
  • Department: means the department of treasury or its designee. See Michigan Laws 207.1002
  • Department: means the department of treasury. See Michigan Laws 123.1345
  • department: means the department of natural resources. See Michigan Laws 211.371
  • Department: means the department of treasury. See Michigan Laws 211.761
  • Department: means the department of treasury. See Michigan Laws 211.782
  • Dependent: A person dependent for support upon another.
  • Destination state: means a state, Canadian province or territory, or foreign country to which motor fuel is directed for export. See Michigan Laws 207.1002
  • Devise: To gift property by will.
  • Diesel fuel: means any liquid other than gasoline that is capable of use as a fuel or a component of a fuel in a motor vehicle that is propelled by a diesel-powered engine or in a diesel-powered train. See Michigan Laws 207.1002
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Displaced person: means a person who vacates real property or removes his personal property therefrom pursuant to a program undertaken by a state agency which results in the acquisition of the real property in whole or in part, or in an order to vacate the real property. See Michigan Laws 213.321
  • District: means a school district that serves a municipality whose population is not less than 15,000 and whose territory is located in not less than 2 counties, each of which has at least 15% of the municipality's population. See Michigan Laws 123.1061
  • District: means a portion of a municipality having boundaries coterminous with those of a precinct used for general elections. See Michigan Laws 123.1133
  • Docket: A log containing brief entries of court proceedings.
  • Donor: The person who makes a gift.
  • Driveway: means a driveway, lane, road or any other way providing vehicular access to or from the highway from or to property adjoining the highway but does not mean a city or village street or other highway covered by the provisions of Act No. See Michigan Laws 247.321
  • Dyed diesel fuel: means diesel fuel that is dyed in accordance with internal revenue service rules or pursuant to any other internal revenue service requirements, including any invisible marker requirements. See Michigan Laws 207.1002
  • Educational institution: means any of the following:
  •   (i) A school district, an intermediate school district, or a public school academy as those terms are defined in section 4 to 6 of the revised school code, 1976 PA 451, MCL 380. See Michigan Laws 123.1043
  • Educational institution: means any of the following:
  •   (i) A school district, an intermediate school district, or a public school academy as those terms are defined in section 4 to 6 of the revised school code, 1976 PA 451, MCL 380. See Michigan Laws 123.1383
  • Electors of the authority: means the qualified and registered electors of the participating municipalities who reside within the territory of the authority. See Michigan Laws 123.1133
  • Electors of the authority: means the qualified and registered electors of the county. See Michigan Laws 123.1203
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Eligible claimant: means a person that claims an exemption for eligible personal property. See Michigan Laws 211.1053
  • Eligible hydroponics production facility: means a hydroponics production facility that has a production area of not less than 1 acre. See Michigan Laws 211.982
  • Eligible nonprofit housing property: means property owned by a charitable nonprofit housing organization, the ownership of which the charitable nonprofit housing organization intends to transfer to a low-income person after construction or renovation of the property is completed. See Michigan Laws 211.27
  • Eligible personal property: means all of the following:
  •   (i) Personal property exempt under section 9m or 9n of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1053
  • Eligible personal property: means personal property described in section 3(e)(i), (iii), and (iv) of the state essential services assessment act, 2014 PA 92, MCL 211. See Michigan Laws 123.1345
  • Eligible tax reverted property: means property that is exempt under section 7gg of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1022
  • Eligible tax reverted property specific tax: means the specific tax levied under this act. See Michigan Laws 211.1022
  • Employee: means a person employed in this state by an employer. See Michigan Laws 123.1383
  • Employer: means a person that is engaged in business and has employees in this state. See Michigan Laws 389.161
  • Employer: means a person or entity engaging in or intending to engage in a commercial activity, enterprise, or business in this state, but excludes a local governmental body or an educational institution. See Michigan Laws 123.1383
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Environmental liabilities: means the costs of landfill closure and postclosure obligations, the costs of corrective action, response activity costs, and fines, penalties, or damages required or assessed by the state under the natural resources and environmental protection act, 1994 PA 451, MCL 324. See Michigan Laws 123.311
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Equity of the authority: means the total fund equity of the authority excluding contributions of capital attributed to the clean Michigan initiative bond fund as set forth in an audit conducted for this purpose except that liabilities shall be reduced by any estimated liabilities that were included in determining total fund equity. See Michigan Laws 123.311
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Essential services: means all of the following:
  •   (i) Ambulance services. See Michigan Laws 123.1345
  • 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.
  • Ex officio: Literally, by virtue of one's office.
  • Excluded liquid: means that term as defined in 26 C. See Michigan Laws 207.1002
  • Executor: A male person named in a will to carry out the decedent
  • Exempt transfer: means a conveyance of property that is not a transfer of ownership pursuant to section 27a(7)(n) of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1002
  • Exempt transfer: means a conveyance of property that is not a transfer of ownership pursuant to section 27a(7)(o) of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1032
  • Export: means to obtain motor fuel in this state for sale or other distribution outside of this state. See Michigan Laws 207.1002
  • Exporter: means a person who exports motor fuel. See Michigan Laws 207.1002
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Family: means 2 or more persons who are living together in the same quarters. See Michigan Laws 213.351
  • Farm products: as used in this act shall mean those products of agriculture which are unprocessed. See Michigan Laws 123.673
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • Film: means single media or multimedia entertainment content for distribution or exhibition to the general public by any means and media in any digital media format, film, or videotape, including, but not limited to, a motion picture, documentary, a television series, a television miniseries, a television special, interstitial television programming, long-form television, interactive television, music videos, interactive games, video games, commercials, internet programming, an internet video, a sound recording, a video, digital animation, or an interactive website. See Michigan Laws 123.1193
  • film office: means the office created under chapter 2A of the Michigan strategic fund act, 1984 PA 270, MCL 125. See Michigan Laws 123.1193
  • Financial institution: means any of the following:
  •   (i) A bank holding company, a national bank, a state chartered bank, an office of thrift supervision chartered bank or thrift institution, a savings and loan holding company other than a diversified savings and loan holding company as defined in 12 USC 1467a(a)(F), or a federally chartered farm credit system institution. See Michigan Laws 208.1261
  • Fire services: means services in the prevention and suppression of fire, homeland security response, hazardous materials response, rescue, fire marshal, and medical first-responder services. See Michigan Laws 123.1345
  • firearm: except as otherwise specifically defined in statute, includes any weapon which will, is designed to, or may readily be converted to expel a projectile by action of an explosive. See Michigan Laws 8.3t
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fiscal year: means either an annual period that begins on October 1 and ends on September 30 or the fiscal year for the authority established by the council. See Michigan Laws 123.1345
  • Food products: as used in this act shall mean those foods which have been processed. See Michigan Laws 123.673
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Forest management plan: means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1092
  • Forest practice: means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1092
  • Forest products: means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1032
  • Former member: means a member that has withdrawn from a qualified authority under this section or a prior member of a qualified authority that has been dissolved under this section. See Michigan Laws 123.311
  • Fraud: Intentional deception resulting in injury to another.
  • 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
  • Fuel transportation vehicle: means a vehicle designed or used to transport motor fuel on the public roads or highways. See Michigan Laws 207.1003
  • Fund: means the qualified heavy equipment rental personal property exemption reimbursement fund created in section 9(1). See Michigan Laws 211.1123
  • Fund board: means the board of directors of the Michigan strategic fund created under the Michigan strategic fund act, 1984 PA 270, MCL 125. See Michigan Laws 211.1053
  • Gallon: means a unit of liquid measure as customarily used in the United States containing 231 cubic inches, or 4 quarts, or its metric equivalent expressed in liters. See Michigan Laws 207.1003
  • garbage: means any putrescible and nonputrescible solid wastes, except body wastes, and includes ashes, incinerator ash, incinerator residue, street cleanings, solid market wastes, solid industrial wastes, and also rubbish including such items as paper, cardboard, tin cans, yard clippings, wood, glass, bedding, crockery, and litter of any kind. See Michigan Laws 123.261
  • garbage disposal equipment: whenever used in this act , except when otherwise indicated by the context, shall be construed to mean all equipment or machinery of any nature whatsoever and all appurtenances thereto used or useful in treating and reducing garbage and similar waste materials prior to introduction into the sewer system of the city or village, including but not limited to garbage grinders: Provided, That when garbage grinders are installed for such disposal, the city or village shall have a sanitary sewage disposal plant into which the refuse from such garbage grinders is deposited for treatment. See Michigan Laws 123.362
  • Gasoline: means gasoline, alcohol, gasohol, casing head or natural gasoline, benzol, benzine, naphtha, and any blendstock additive, or other product including methanol that is sold for blending with gasoline or for use on the road other than products typically sold in containers of less than 5 gallons. See Michigan Laws 207.1003
  • General property tax act: means the general property tax act, Act No. See Michigan Laws 211.902
  • General property tax act: means the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.962
  • general state election: means the term general election as defined in section 2 of the Michigan election law, MCL 168. See Michigan Laws 389.105
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • grantee: may be construed as including every person to whom any such interest or estate passes in like manner. See Michigan Laws 8.3e
  • Gross business: means the sum of the following less transactions between those entities included in a unitary business group:
  •   (i) Fees, commissions, or other compensation for financial services. See Michigan Laws 208.1261
  • Gross gallons: means the total measured product, exclusive of any temperature or pressure adjustments, considerations, or deductions, in gallons. See Michigan Laws 207.1003
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. 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.
  • Harvest: means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1092
  • Highway: includes , where applicable, local roads or streets. See Michigan Laws 247.46
  • Highway: means a state trunk line highway or a county road including the entire right of way. See Michigan Laws 247.321
  • Highway authority: means the department of state highways in the case of state trunk line highways, and the board of county road commissioners in the case of county roads. See Michigan Laws 247.321
  • highways: as used in this act shall include without limitation all state, county and township highways and roads and all highways, streets, avenues, boulevards and alleys in cities and villages, and any place wheresoever situated in this state which is dedicated to the use of public vehicular traffic. See Michigan Laws 247.311
  • Homestead: means a dwelling or a unit in a multiple-unit dwelling, owned and occupied as a home by the owner thereof, including all contiguous unoccupied real property owned by the person. See Michigan Laws 211.761
  • Hydroponics: means a system in which water-soluble nutrients are placed in intimate contact with a plant's root system, being grown in an inert supportive medium, which inert supportive medium itself does all of the following:
  •   (i) Supplies physical support for the roots. See Michigan Laws 211.982
  • Import: means to bring motor fuel into this state by motor vehicle, marine vessel, pipeline, or any other means. See Michigan Laws 207.1003
  • Import verification number: means the number assigned by the department to an individual delivery of motor fuel by a transport truck, tank wagon, marine vessel, or rail car in response to a request for a number from an importer or transporter carrying motor fuel into this state for the account of an importer. See Michigan Laws 207.1003
  • Importer: means a person who imports motor fuel into this state. See Michigan Laws 207.1003
  • In this state: means the area within the borders of this state, including all territories within the borders owned by, held in trust by, or added to the United States of America. See Michigan Laws 207.1003
  • in writing: shall be construed to include printing, engraving, and lithographing; except that if the written signature of a person is required by law, the signature shall be the proper handwriting of the person or, if the person is unable to write, the person's proper mark, which may be, unless otherwise expressly prohibited by law, a clear and classifiable fingerprint of the person made with ink or another substance. See Michigan Laws 8.3q
  • incorporating unit: as used in this act shall be deemed to mean a county, city, village, township, intermediate school district or other school district incorporating an authority or joining in such incorporation. See Michigan Laws 123.953
  • Increased captured value: means the anticipated increase in captured value for all industrial personal property and commercial personal property in a tax increment finance authority that would have occurred as a result of either the addition of personal property as part of a specific project or the expiration of an exemption under section 7k, 7ff, or 9f of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 123.1345
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Industrial personal property: means , except as otherwise provided in subparagraph (iii), all of the following:
  •   (i) Personal property classified as industrial personal property under section 34c of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 123.1345
  • Inflation rate: means that term as defined in section 34d. See Michigan Laws 211.27a
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • insurer: as used in this chapter , includes a person that files the security as provided in this section. See Michigan Laws 500.3101
  • Intangible personal property: means incorporeal personal property including, but not limited to, cash, proceeds of the sale of real or personal property, deposits in banks or other financial institutions, negotiable instruments, mortgages, debts, receivables, shares of stock, bonds, notes, credits, evidences of an interest in property, evidences of debt, and choses in action generally. See Michigan Laws 123.903
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Intestate: Dying without leaving a will.
  • Jail operations: means all of the following:
  •   (i) The operation of a jail, holding cell, holding center, or lockup as those terms are defined in section 62 of the corrections code of 1953, 1953 PA 232, MCL 791. See Michigan Laws 123.1345
  • 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.
  • Joint meeting: An occasion, often ceremonial, when the House and Senate each adopt a unanimous consent agreement
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
  • 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.
  • Juror: A person who is on the jury.
  • Kerosene: means all grades of kerosene, including, but not limited to, the 2 grades of kerosene, No. See Michigan Laws 207.1004
  • Largest county: means , of those counties in which a participating municipality is located, the county having the greatest population. See Michigan Laws 123.1133
  • Law enforcement agency: means the department of state police, the department of natural resources, or a law enforcement agency of a county, township, city, village, or airport authority, that is responsible for the prevention and detection of crime and enforcement of the criminal laws of this state. See Michigan Laws 123.1401
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Leaded racing fuel: is a fuel other than diesel fuel that is leaded and at least 100 octane and is used in vehicles on a racetrack. See Michigan Laws 207.1004
  • 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
  • Legal interest: means a person holding a title interest in the property or a mortgage holder as it appears on the records of the treasurer of the county in which the abandoned property is located or the records of the assessor of the local unit of government in which the abandoned property is located. See Michigan Laws 211.962
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Licensing: means any training, education, or fee required for an individual to perform work in a specific occupation in a political subdivision, in this state, or in any other governmental unit in this state. See Michigan Laws 123.1423
  • Licensing authority: means an agency, examining board, credentialing board, or other office of a political subdivision or other governmental unit that has the authority to impose fees or other licensing requirements on an individual as a condition to performing work in a specific occupation in that governmental unit. See Michigan Laws 123.1423
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Liquid: means any substance that is liquid in excess of 60 degrees Fahrenheit and a pressure of 14. See Michigan Laws 207.1004
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Loan: means any extension of credit resulting from direct negotiations between the financial institution and its customer, or the purchase, in whole or in part, of such extension of credit from another. See Michigan Laws 208.1261
  • Loan secured by real property: means that 50% or more of the aggregate value of the collateral used to secure a loan or other obligation, when valued at fair market value as of the time the original loan or obligation was incurred, was real property. See Michigan Laws 208.1261
  • Local authority: means any authority, excluding an authority created under this act or a tax increment finance authority. See Michigan Laws 123.1345
  • Local community stabilization share: means that portion of the use tax levied by the authority and authorized under the use tax act, 1937 PA 94, MCL 205. See Michigan Laws 123.1345
  • Local government: means a city with a population of more than 600,000. See Michigan Laws 123.1263
  • Local government: means a county, city, village, township, or an authority established by law. See Michigan Laws 123.1401
  • Local governmental body: means any local government or its subdivision, including, but not limited to, a city, village, township, county, or educational institution; a local public authority, agency, board, commission, or other local governmental, quasi-governmental, or quasi-public body; or a public body that acts or purports to act in a commercial, business, economic development, or similar capacity for a local government or its subdivision. See Michigan Laws 123.1043
  • Local governmental body: means any local government or its subdivision, including, but not limited to, a city, village, township, county, or educational institution; a local public authority, agency, board, commission, or other local governmental, quasi-governmental, or quasi-public body; or a public body that acts or purports to act in a commercial, business, economic development, or similar capacity for a local government or its subdivision. See Michigan Laws 123.1383
  • Local tax collecting unit: means a township or city that assesses and collects property taxes pursuant to the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1123
  • Local unit: means counties, townships, villages, cities, a first-class school district, community college districts, intermediate school districts, and all other divisions, districts, and organizations of government that are or may be established by law and that have the power to levy taxes against property located within their respective areas, except villages and cities for which there are provisions in their charters or general law fixing maximum limits on the power to levy taxes against property for purposes as authorized by law to be supported under the municipal budget and school districts. See Michigan Laws 211.202
  • Local unit of government: means a city, village, or township. See Michigan Laws 211.962
  • local unit of government: means a city, village, township, or county. See Michigan Laws 123.1115
  • Local unit of government: means a political subdivision of this state, including, but not limited to, a county, city, village, township, district, local authority, intergovernmental authority, or intergovernmental entity. See Michigan Laws 123.1193
  • Losses: means that term as defined in section 34d. See Michigan Laws 211.27a
  • Low grade iron ore: means iron-bearing rock, also known as iron formation, jasper, ferruginous chert, or ferruginous slate, that is not merchantable as ore in its natural state and from which a merchantable product can be produced only by beneficiation or treatment involving fine grinding. See Michigan Laws 211.621
  • Low grade iron ore mining property: means mineral bearing land from which low grade iron ore is mined, and includes the beneficiation or treatment plants, and other necessary land, buildings, facilities, equipment, tools, and supplies used in connection with the mining, transportation, and beneficiation or treatment of the low grade iron ore in producing merchantable iron ore pellets or other concentrated or agglomerated products. See Michigan Laws 211.621
  • Low-income person: means a person with a family income of not more than 80% of the statewide median gross income who is eligible to participate in the charitable nonprofit housing organization's program based on criteria established by the charitable nonprofit housing organization. See Michigan Laws 211.27
  • Majority leader: see Floor Leaders
  • Member: means a municipality that incorporated a qualified authority under section 1 or that became part of a qualified authority under section 7 and that has not withdrawn from the authority under this section. See Michigan Laws 123.311
  • Michigan economic development corporation: means the Michigan economic development corporation, the public body corporate created under section 28 of article VII of the state constitution of 1963 and the urban cooperation act of 1967, 1967 (Ex Sess) PA 7, MCL 124. See Michigan Laws 211.1053
  • Michigan election law: means the Michigan election law, 1954 PA 116, MCL 168. See Michigan Laws 389.105
  • Michigan obligations: means a bond, note, or other obligation issued by a governmental unit described in section 3 of the shared credit rating act, 1985 PA 227, MCL 141. See Michigan Laws 208.1261
  • Mineral: means a naturally occurring solid substance that is extracted from the earth in this state primarily for its nonferrous metallic mineral content for commercial, industrial, or construction purposes. See Michigan Laws 211.782
  • Mineral-producing property: means real and personal property in this state that is part of a producing mine or utilized directly in association with a producing mine on a parcel on which the shaft, incline, or adit is located, or a parcel contiguous or appurtenant to a parcel on which the shaft, incline, or adit is located. See Michigan Laws 211.782
  • Minority leader: See Floor Leaders
  • 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
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Motor fuel: means gasoline, diesel fuel, kerosene, a mixture of gasoline, diesel fuel, or kerosene, or a mixture of gasoline, diesel fuel, or kerosene and any other substance. See Michigan Laws 207.1004
  • Motor vehicle: means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's mobile use on the public roads or highways of this state. See Michigan Laws 207.1004
  • Motor vehicle: means that term as defined in section 33 of the Michigan vehicle code, 1949 PA 300, MCL 257. See Michigan Laws 123.1401
  • Motor vehicle storage facility: means a facility operated to hold motor vehicles that have been taken into custody for safekeeping. See Michigan Laws 123.1401
  • Moving expense: means the cost of dismantling, disconnecting, crating, loading, insuring, temporary storing, transporting, unloading, reassembling, reconnecting and reinstalling of personal property, exclusive of trade fixtures and exclusive of the cost of any improvements, alterations or any other changes in or to any structure in effecting such reinstallation. See Michigan Laws 213.351
  • municipal corporation: includes a public transportation corporation. See Michigan Laws 124.1
  • Municipal corporation: means villages and cities. See Michigan Laws 211.202
  • municipal corporation: shall mean a township, county, village or city;
  •   (b) The term "commission" shall mean the county tax commission created by the property tax limitation act, being Act No. See Michigan Laws 211.251
  • municipalities: means any city, village, township, chartered township or other incorporated political subdivision of this state. See Michigan Laws 123.631
  • Municipality: means a county, city, township, village, or metropolitan district. See Michigan Laws 123.161
  • Municipality: means a city, village, township, county, or a subdivision or instrumentality of any of these entities. See Michigan Laws 123.903
  • Municipality: means an incorporated city or village. See Michigan Laws 123.1001
  • Municipality: means a city, village, or township. See Michigan Laws 123.1061
  • Municipality: means a city, county, village, township, or school district. See Michigan Laws 123.1133
  • Municipality: includes , but is not limited to, the following:
  •   (i) Counties. See Michigan Laws 123.1345
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Net gallons: means the remaining product, after all considerations and deductions have been made, measured in gallons, corrected to a temperature of 60 degrees Fahrenheit, 13 degrees Celsius, and a pressure of 14. See Michigan Laws 207.1004
  • net limitation tax rate: shall mean the net limitation tax rate as determined according to the provisions of the aforesaid property tax limitation act. See Michigan Laws 211.251
  • New jobs credit from withholding: means the credit described in section 163. See Michigan Laws 389.161
  • Oath: A promise to tell the truth.
  • oath: shall be construed to include the word "affirmation" in all cases where by law an affirmation may be substituted for an oath; and in like cases the word "sworn" shall be construed to include the word "affirmed". See Michigan Laws 8.3k
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Obscene matter or an obscene performance: means matter described in 1984 PA 343, MCL 752. See Michigan Laws 123.1193
  • Occupant: means an individual, family, business, including the operation of a farm, or a nonprofit organization, required by a public agency to vacate real property because of a public improvement project. See Michigan Laws 213.351
  • Open mine: means a mine at which a shaft, incline, or adit has been started or overburden has been stripped. See Michigan Laws 211.782
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Owner: means a person, fiduciary, partnership, association, corporation, or a governmental unit or agency having an estate, title, or interest, including beneficial, possessory, and security interest, in a property sought to be condemned. See Michigan Laws 213.51
  • Owner: includes a person eligible for the exemption specified in this act, who is purchasing a homestead under a mortgage or land contract or who owns a dwelling situated on the leased lands of another or is a tenant-stockholder of a cooperative housing corporation. See Michigan Laws 211.761
  • Parcel: means an identifiable unit of land, whether physically contiguous or not, having substantially common beneficial ownership, all or part of which is being acquired, and treated as separate for valuation purposes. See Michigan Laws 213.51
  • Park: means an area of land or water, or both, dedicated to 1 or more of the following uses:
  •   (i) Recreational purposes, including, but not limited to, landscaped tracts; picnic grounds; playgrounds; athletic fields; camps; campgrounds; zoological and botanical gardens; living historical farms; boating, hunting, fishing, and birding areas; swimming areas; and foot, bicycle, and bridle paths. See Michigan Laws 123.1133
  • Participating college: means a community college that is a reporting unit of the retirement system and that reports employees to the retirement system for the state fiscal year. See Michigan Laws 388.1802a
  • Participating municipality: means a municipality that has adopted a resolution providing for the establishment of and the municipality's participation in an authority. See Michigan Laws 123.1061
  • Participating municipality: means a municipality or district that is named in articles of incorporation or proposed articles of incorporation as joining in the original establishment of an authority, or a municipality or district that joins an existing authority and is added to the articles of incorporation, and that has not withdrawn from the authority. See Michigan Laws 123.1133
  • Participation: means an extension of credit in which an undivided ownership interest is held on a pro rata basis in a single loan or pool of loans and related collateral. See Michigan Laws 208.1261
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Percentage of recent waste delivery: means the amount of municipal solid waste, recyclable materials, and yard waste generated within a particular member's territory and disposed of by the authority during the latest full calendar year for which the authority disposed of such materials or waste generated within the territory of that member, divided by the sum of such amounts for all members, as determined, in the event of a dispute, by independent arbitration. See Michigan Laws 123.311
  • Permissive supplier: means a person who may not be subject to the taxing jurisdiction of this state but who does meet both of the following requirements:
  •   (i) Is a position holder in a federally registered terminal located outside of this state, or a person who acquires from a position holder motor fuel in an out-of-state terminal in a transaction that otherwise qualifies as a 2-party exchange under this act. See Michigan Laws 207.1004
  • Person: means an individual, partnership, corporation, limited liability company, association, governmental entity, or other legal entity. See Michigan Laws 211.1002
  • Person: means and includes an individual, cooperative, partnership, firm, association, limited liability company, limited liability partnership, joint stock company, syndicate, and corporation, both private and municipal, and any receiver, trustee, conservator, or any other officer having jurisdiction and control of property by law or by appointment of a court other than units of government. See Michigan Laws 207.1004
  • person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
  • Person: means an individual, firm, limited partnership, limited liability partnership, copartnership, partnership, joint venture, corporation, association, subchapter S corporation, limited liability company, receiver, estate, trust, or any other legal entity or combination of legal entities acting as a unit. See Michigan Laws 211.782
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Police services: means law enforcement services for the prevention and detection of crime, the enforcement of laws and ordinances, homeland security response, and medical first-responder services. See Michigan Laws 123.1345
  • Political subdivision: means a city, township, village, or county of this state. See Michigan Laws 123.1423
  • Position holder: means a person who has a contract with a terminal operator for the use of storage facilities and other terminal services for motor fuel at the terminal, as reflected in the records of the terminal operator. See Michigan Laws 207.1004
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • present economic income: means for leased or rented property the ordinary, general, and usual economic return realized from the lease or rental of property negotiated under current, contemporary conditions between parties equally knowledgeable and familiar with real estate values. See Michigan Laws 211.27
  • Principal residence: means that term as defined in section 7dd of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1022
  • Private agency: means a person, partnership, association, corporation, or entity, other than a public agency, authorized by law to condemn property. See Michigan Laws 213.51
  • Private school: means a private, denominational, or parochial school as described in section 2 of 1921 PA 302, MCL 388. See Michigan Laws 123.1043
  • Probate: Proving a will
  • Producing mine: means a mineral mine in this state at which a taxpayer is producing 1 or more minerals. See Michigan Laws 211.782
  • program: means the project or projects established by a community college district for the creation of jobs by providing education and training or retraining of workers for new jobs. See Michigan Laws 389.161
  • Program costs: means all necessary and incidental costs of providing program services. See Michigan Laws 389.161
  • Project: means a training arrangement that is the subject of an agreement entered into between the community college district and an employer to provide program services. See Michigan Laws 389.161
  • Property: means land, buildings, structures, tenements, hereditaments, easements, tangible and intangible property, and property rights whether real, personal, or mixed, including fluid mineral and gas rights. See Michigan Laws 213.51
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public historic farm: means a parcel of public land and its buildings that are accessible to the public, and provides, but is not limited to, agricultural and historical programs, farming activities and animal husbandry, community recreation activities and events, programs held in common areas, meeting rooms, and community gardens, and access to surrounding parkland. See Michigan Laws 123.1133
  • Public hospital: means a hospital whose property, or any portion of whose property, is exempt from taxation under the provisions of Act No. See Michigan Laws 213.301
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Public library: means a board of education, library commission, or other public corporation empowered to maintain a public library. See Michigan Laws 123.903
  • Public roads or highways: means a road, street, or place maintained by this state or a political subdivision of this state and generally open to use by the public as a matter of right for the purpose of vehicular travel, notwithstanding that they may be temporarily closed or travel is restricted for the purpose of construction, maintenance, repair, or reconstruction. See Michigan Laws 207.1004
  • purchase price: means the total consideration agreed to in an arms-length transaction and not at a forced sale paid by the purchaser of the property, stated in dollars, whether or not paid in dollars. See Michigan Laws 211.27
  • Qualified agricultural property: means that term as defined in section 7dd of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1002
  • Qualified agricultural property: means that term as defined in section 7dd. See Michigan Laws 211.27a
  • Qualified authority: means an authority that as of the effective date of this section or thereafter is composed of 10 or more members and has a population residing within its territory of 250,000 or more. See Michigan Laws 123.311
  • Qualified forest property: means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1032
  • Qualified forest property: means that term as defined in section 7jj[1]. See Michigan Laws 211.27a
  • Qualified loss: means the amounts calculated under section 14(1) that are not distributed to the municipality under section 17(4)(a). See Michigan Laws 123.1345
  • Qualified obligation: means a written promise to pay by a tax increment finance authority, whether evidenced by a contract, agreement, lease, sublease, bond, resolution promising repayment of an advance, or note, or a requirement to pay imposed by law. See Michigan Laws 123.1345
  • Quorum: The number of legislators that must be present to do business.
  • Rack: means a mechanism for delivering motor fuel from a refinery, a terminal, or a marine vessel into a railroad tank car, a transport truck, a tank wagon, the fuel supply tank of a marine vessel, or other means of transfer outside of the bulk transfer/terminal system. See Michigan Laws 207.1005
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recapture tax: means the agricultural property recapture tax imposed under this act. See Michigan Laws 211.1002
  • Recapture tax: means the qualified forest property recapture tax imposed under this act. See Michigan Laws 211.1032
  • Refinery: means a facility used to produce motor fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which motor fuel may be removed by pipeline, by marine vessel, or at a rack. See Michigan Laws 207.1005
  • Registration: means an authorization to use a designated title while performing work in a specific occupation in a political subdivision, in this state, or in any other governmental unit in this state. See Michigan Laws 123.1423
  • Regular election: means that term as defined in section 3 of the Michigan election law, MCL 168. See Michigan Laws 389.105
  • Regular place of business: means an office at which the financial institution carries on its business in a regular and systematic manner and which is continuously maintained, occupied, and used by employees of the financial institution. See Michigan Laws 208.1261
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • removed: means a physical transfer other than by evaporation, loss, or destruction of motor fuel from a terminal, manufacturing plant, customs custody, pipeline, marine vessel, or refinery that stores motor fuel. See Michigan Laws 207.1005
  • Reporting periods: means the quarterly periods ending on March 31, June 30, September 30, and December 31 for which a qualified renter must report and remit the tax collected under this act. See Michigan Laws 211.1123
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Residential real property: means real property classified as residential real property under section 34c. See Michigan Laws 211.27a
  • Response activity costs: means that term as defined in section 20101 of the natural resources and environmental protection act, 1994 PA 451, MCL 324. See Michigan Laws 123.311
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retail diesel dealer: means a person who sells or distributes diesel fuel to an end user in this state. See Michigan Laws 207.1005
  • Retail marine diesel dealer: means a person who sells or distributes diesel fuel to an end user in this state for use in boats or other marine vessels. See Michigan Laws 207.1005
  • Retirement system: means the Michigan public school employees' retirement system under the public school employees retirement act of 1979, 1980 PA 300, MCL 38. See Michigan Laws 388.1802a
  • Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
  • Revolving credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or open-end credit.) Source: OCC
  • Rolling stock: means railroad freight or passenger cars, locomotives, or other rail cars. See Michigan Laws 208.1261
  • Rural development fund: means the rural development fund created in section 5 of the rural development fund act. See Michigan Laws 211.782
  • School district: means a school district, a local act school district, or an intermediate school district, as those terms are defined in the revised school code, 1976 PA 451, MCL 380. See Michigan Laws 389.105
  • School district filing official: means the school district election coordinator as defined in section 4 of the Michigan election law, MCL 168. See Michigan Laws 389.105
  • School operating loss not reimbursed by the school aid fund: means the amount of revenue lost from ad valorem property taxes levied under section 1211 of the revised school code, 1976 PA 451, MCL 380. See Michigan Laws 123.1345
  • 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
  • Secretary: means the executive secretary of the commission. See Michigan Laws 123.1001
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • severance tax: means the specific tax levied under section 4. See Michigan Laws 211.782
  • Sewage system: means a sewage disposal system, including sanitary sewers, combined sanitary and storm sewers, plants, works, instrumentalities, and properties used or useful in connection with the collection, treatment, or disposal of sewage or industrial wastes. See Michigan Laws 123.161
  • shall not apply: means that the pertinent provision is not operative as to certain persons or things or in conjunction with a particular date or dates. See Michigan Laws 8.4c
  • Small taxpayer exemption loss: means 1 of the following:
  •   (i) For a municipality, the 2013 taxable value of commercial personal property and industrial personal property minus the 2014 taxable value of commercial personal property and industrial personal property. See Michigan Laws 123.1345
  • Source state: means the state, Canadian province or territory, or foreign country from which motor fuel is imported. See Michigan Laws 207.1005
  • Special assessment: means an assessment against real property calculated on a benefit or ad valorem basis for curb and gutter, sidewalk, sewer, water, or street paving; a drain; a connection fee or similar charge for a sewer or water system; or the land contract on a parcel of property acquired under the circumstances set forth in section 3(2). See Michigan Laws 211.761
  • Special election: means that term as defined in section 4 of the Michigan election law, MCL 168. See Michigan Laws 389.105
  • Specific tax: means a tax levied under 1974 PA 198, MCL 207. See Michigan Laws 123.1345
  • standard tool: means that term as defined in section 9b. See Michigan Laws 211.27
  • 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
  • State agency: means any department, agency or instrumentality of the state or of a political subdivision of the state; a combination thereof or a corporation within the state which has the power of eminent domain. See Michigan Laws 213.321
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Superintendent: means the superintendent of the board of education of a district. See Michigan Laws 123.1061
  • Swimming pool: includes equipment, structures, areas, and enclosures intended for the use of individuals using or operating a swimming pool, such as equipment, dressing, locker, shower, and toilet rooms. See Michigan Laws 123.1133
  • system: means plants, works, instrumentalities, and properties used or useful in connection with providing lighting and necessary resources and appurtenances for the system. See Michigan Laws 123.1263
  • take: means to secure transfer of ownership of property to an agency by involuntary expropriation. See Michigan Laws 213.51
  • taking: means the transfer of ownership of property to an agency by involuntary expropriation. See Michigan Laws 213.51
  • Tank wagon: means a straight truck having 1 or more compartments other than the fuel supply tank designed or used to carry motor fuel. See Michigan Laws 207.1006
  • Tax: means the state education tax authorized under section 3. See Michigan Laws 211.902
  • Tax: means a tax, interest, or penalty levied under this act. See Michigan Laws 207.1006
  • Tax increment finance authority: means an authority created under 1 or both of the following:
  •   (i) The brownfield redevelopment financing act, 1996 PA 381, MCL 125. See Michigan Laws 123.1345
  • Tax increment small taxpayer loss: means the amount of revenue lost by a municipality that is a tax increment finance authority due to the exemption provided by section 9o of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 123.1345
  • Taxable mineral: means the first marketable mineral or mineral product sold or transferred by the taxpayer that is taxable under this act. See Michigan Laws 211.782
  • Taxable mineral value: means the total value received by a taxpayer for the sale or transfer of taxable minerals, whether or not in a beneficiated state, including premiums, bonuses, subsidies, or noncash consideration, with no deductions. See Michigan Laws 211.782
  • Taxable value: means the taxable value as determined under section 27a of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1092
  • Taxable value: means all of the following:
  •   (i) Except as otherwise provided in subparagraph (ii), that value determined under section 27a of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 123.1345
  • Taxpayer: means a person subject to a specific tax levied under this act. See Michigan Laws 211.782
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
  • Terminal: means a motor fuel storage and distribution facility that meets all of the following requirements:
  •   (i) Is registered as a qualified terminal by the internal revenue service. See Michigan Laws 207.1006
  • Terminal operator: means a person who owns, operates, or otherwise controls a terminal. See Michigan Laws 207.1006
  • Territory of the authority: means the combined territory of the participating municipalities that is served by an authority. See Michigan Laws 123.1133
  • Testate: To die leaving a will.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Total qualified loss: means the total amount of qualified losses of all municipalities, as determined by the department. See Michigan Laws 123.1345
  • Towing operation: means the moving or removing of motor vehicles by providing wrecker, towing, or other recovery services. See Michigan Laws 123.1401
  • 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.
  • Transfer: means an in-kind exchange or other disposition of an interest in minerals, whether or not beneficiated, other than through a sale. See Michigan Laws 211.782
  • transfer of ownership: means the conveyance of title to or a present interest in property, including the beneficial use of the property, the value of which is substantially equal to the value of the fee interest. See Michigan Laws 211.27a
  • Transitional qualified forest property: means forestland that meets all of the following:
  •   (i) The forestland is classified as commercial forest under part 511 of the natural resources and environmental protection act, 1994 PA 451, MCL 324. See Michigan Laws 211.1092
  • Transitional qualified forest property specific tax: means the specific tax levied under section 6. See Michigan Laws 211.1092
  • Transport truck: means a semitrailer combination rig designed or used for the purpose of transporting motor fuel over the public roads or highways. See Michigan Laws 207.1006
  • Transportation property: means vehicles and vessels capable of moving under their own power, such as aircraft, trains, water vessels, and motor vehicles, as well as any equipment or containers attached to such property, such as rolling stock, barges, or trailers. See Michigan Laws 208.1261
  • Transporter: means an operator of a railroad or rail car, tank wagon, transport truck, or other fuel transportation vehicle engaged in the business of transporting motor fuel below the terminal rack. See Michigan Laws 207.1006
  • Treasurer: means the state treasurer. See Michigan Laws 211.1002
  • Treasurer: means the state treasurer. See Michigan Laws 211.1032
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • True cash taxable value: means the taxable value the property would have had if section 27a(7)(n) of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1002
  • True cash taxable value: means the taxable value the property would have had if section 27a(7)(o) of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 211.1032
  • true cash value: means the usual selling price at the place where the property to which the term is applied is at the time of assessment, being the price that could be obtained for the property at private sale, and not at auction sale except as otherwise provided in this section, or at forced sale. See Michigan Laws 211.27
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • United States: shall be construed to include the district and territories. See Michigan Laws 8.3o
  • United States obligations: means all obligations of the United States exempt from taxation under 31 USC 3124(a) or exempt under the United States constitution or any federal statute, including the obligations of any instrumentality or agency of the United States that are exempt from state or local taxation under the United States constitution or any statute of the United States. See Michigan Laws 208.1261
  • Uphold: The decision of an appellate court not to reverse a lower court decision.
  • Utility personal property: means that term as described in section 34c of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 123.1345
  • Venue: The geographical location in which a case is tried.
  • Verdict: The decision of a petit jury or a judge.
  • Victim advocate: work with prosecutors and assist the victims of a crime.
  • water supply and transmission system: means plants, works, instrumentalities and properties used or useful in connection with obtaining a water supply and the treatment thereof, and necessary transmission mains and appurtenances for the distribution of the water to the cities, villages and townships within the territorial limits of the authority. See Michigan Laws 121.1
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Zoological services: means the operation of an accredited zoological institution that is open to the general public. See Michigan Laws 123.1163