§ 388.1601 Short title
§ 388.1602 Meanings of words and phrases
§ 388.1603 Definitions; A to D
§ 388.1604 Definitions; E to H
§ 388.1605 Definitions; I
§ 388.1606 Additional definitions
§ 388.1606a Supplemental pupil count
§ 388.1606b Enrollment of nonresident pupil; counting pupil in membership; adjustment of educating district’s pupil count
§ 388.1607 Expenditures included in costs for school operating purposes
§ 388.1608b Public school academy district code; assignment; cyber school assignment requirements
§ 388.1608c Cyber schools; pupil participation; tracking attendance not required
§ 388.1611 Appropriations
§ 388.1611a School aid stabilization fund; creation; deposit; expenditure; investment; money remaining at close of fiscal year; shortfall; full funding
§ 388.1611f Payments to non-plaintiff districts pursuant to Durant v State of Michigan; payments for fiscal year ending September 30, 2008; submission of waiver resolution; creation of obligation or liability; of
§ 388.1611g Allocation; payments for fiscal year ending September 30, 2015; waiver resolution; offers of settlement and compromise; creation of obligation or liability; payment date; use of funds; reduction in nu
§ 388.1611h Amounts to districts for settlement, compromise, and resolution of claims pursuant to Durant v State of Michigan; section not to be construed as admission of liability or waiver of defense
§ 388.1611i Borrowing money and issuing bonds
§ 388.1611j School loan bond redemption fund; allocation
§ 388.1611k School loan revolving fund; appropriation; definition
§ 388.1611m Fiscal year cash-flow borrowing costs; allocation
§ 388.1611s Services and programs for children residing within cities for which executive proclamation of emergency concerning drinking water issued under MCL 30.401 to 30.421; employment of school nurses, classr
§ 388.1611w Payments for a forced closure as result of pupil violence
§ 388.1611x School consolidation and infrastructure fund
§ 388.1611y Statewide school facilities study
§ 388.1613 Apportionments and limitations of apportionments; basis; counting pupil membership and professionals
§ 388.1614 Defective data; duties of department
§ 388.1615 Apportionment of deficiency; state aid overpayments to districts; deduction or payment due to adjustment as result of audit or information; incorrect payment; adjustments for educator certification vi
§ 388.1617a Withholding payment district or intermediate district entitled to receive; extent; plan for financing outstanding obligation defaulted upon by district or intermediate district; use of amounts withhel
§ 388.1617b Amounts to be distributed in installments to districts; electronic files; payments; warrant; adjustments; grant payments; installment schedule; advance release of funds
§ 388.1617c Grants to districts, intermediate districts, and eligible entities; accessibility; review by state board
§ 388.1618 Applying money received under article; determining reasonableness of expenditures; withholding apportionment for violation; adoption of annual budget; availability of information on website; submissio
§ 388.1618a Grant funds to be expended by end of fiscal year; failure of grant recipient to expend funds; report; return of unexpended funds
§ 388.1618b Property of public school academy to be transferred to this state
§ 388.1618c Contract entered into by public school academy and third party
§ 388.1619 Compliance with state and federal reporting requirements; report of graduation and dropout rates; appeal; educational personnel; limitation; failure to comply with requirements; list of school or dist
§ 388.1619a Reports
§ 388.1619b Reports on efficacy and usefulness of certain programs; “reporting entity” defined
§ 388.1620 Target foundation allowance; minimum foundation allowance; calculations; allocations; pupil membership factor, revenue adjustment factor, and index; reduced foundation allowance or per-pupil payment c
§ 388.1620d Requirements for final determination under MCL 388.1620 and former section 388.1620a
§ 388.1620f Allocations; eligibility for funding; amount; proration of payments
§ 388.1620m Foundation allowance supplemental payments; per-pupil allocation; calculations; “qualifying district” defined
§ 388.1621b Support for pupil attending postsecondary institution
§ 388.1621f Virtual courses; primary district; requirements; denial of enrollment; appeal; rights and access to technology; definitions
§ 388.1621h District assigned to partnership or a community engagement advisory committee to improve student achievement and district financial stability; eligibility for funding; approval of an academic and fina
§ 388.1622a Allocation for school operating purposes; payment to districts and qualifying public school academies; calculations; definitions
§ 388.1622b Allocation from community district education trust fund; discretionary nonmandated payments; duties of district; purchase and support of business function software; payments for litigation costs; clai
§ 388.1622c Per membership pupil payments to eligible districts
§ 388.1622d Supplemental payments to rural districts
§ 388.1622m Integration of local data systems into Michigan data hub network; basis; entity as fiscal agent; coordination of activities; determination of amount of funds; payment schedule; governance model requir
§ 388.1622p Partnership district; partnership agreement; measurable academic outcomes and accountability measures; agreement requirements
§ 388.1623a Dropout recovery program
§ 388.1623f Learning pod pilot program; funding prerequisites; report; definitions
§ 388.1624 Allocation for on-grounds education program; payments for educating students assigned by court or department of health and human services to reside in juvenile detention facility or child caring insti
§ 388.1624a Allocations for education programs; payments to intermediate districts for pupils placed in juvenile justice service facilities
§ 388.1624b Parents or legal guardian residing in different districts; enrollment of child
§ 388.1625e Pupil membership transfer application and pupil transfer process; duties of department; calculation changes; providing information to center and department; pupils enrolled in online courses; report o
§ 388.1625f Payments to strict discipline academies and qualified districts; definitions
§ 388.1625g Pupil counted as more than 1.0 FTE; conditions; payments
§ 388.1626 Receipt or reduction of funds by district or intermediate district
§ 388.1626a Reimbursements to districts and intermediate districts under MCL 125.2692; time of allocations
§ 388.1626b Payments to districts, intermediate districts, and community colleges in lieu of tax obligation under MCL 324.2154; prorated payments
§ 388.1626c Promise zone fund
§ 388.1626d Reimbursement payments to intermediate districts for tax revenues under MCL 125.2665b
§ 388.1627a MI future educator fellowship program
§ 388.1627b Grow your own program
§ 388.1627c MI future educator student teacher stipend program
§ 388.1627d Educator fellowship public provider fund
§ 388.1627e Educator fellowship private provider fund
§ 388.1627f Michigan educational workforce study
§ 388.1628 Existing weighted foundation allowance allocations or additional payments for differential instructional costs
§ 388.1630c Troops-to-teachers initiative
§ 388.1631a Allocations to eligible districts and eligible public school academies; proficiencies; funding eligibility; early literacy and numeracy; multi-tiered system of supports; weighted foundation per-pupil
§ 388.1631c Literacy tutoring services and enrichment programs; eligible vendor; application; requirements; work project; “eligible vendor” defined
§ 388.1631d Reimbursement to districts and other eligible entities providing lunch programs, child nutrition programs, and food distribution programs
§ 388.1631f School breakfast program costs; reimbursement payments; preference to food grown or produced by Michigan businesses
§ 388.1631j Districts and other non-school sponsors; purchase of Michigan-grown fruits and vegetables; competitive grant program; use of funds; matching reimbursement; report
§ 388.1631m School mental health and support services fund; creation; deposit of money; money lapses; expenditures
§ 388.1631n Licensed behavioral health providers for general education pupils; advisory council; application; services by child and adolescent health centers; services to nonpublic students; measurements of outco
§ 388.1631o Payments to eligible districts and intermediate districts for school psychologists, school social workers, school counselors, and school nurses; application; payment schedule and calculations
§ 388.1631p TRAILS program; grants to intermediate districts; work project
§ 388.1631q Discover you program; payments to eligible districts and eligible intermediate districts to provide school staff with tools to help students socially and academically,
§ 388.1631aa Per-pupil mental health payments to districts
§ 388.1631bb Eastern Upper Peninsula Intermediate District Learning Center
§ 388.1631cc Purple star program
§ 388.1631dd Roadmaps Program offered by University of Michigan and Saginaw Valley State University
§ 388.1631ee Urban equestrian center
§ 388.1632d Great start readiness programs; use of funds; eligibility; competitive grant; longitudinal evaluation; comprehensive part-day, school-day, or GSRP/Head Start blended programs; application for funding;
§ 388.1632n Before-school, after-school, before-and-after school and summer school programs; federally funded grants to eligible entities
§ 388.1632p Early childhood funding; local great start collaborative and parent coalition; outcomes; workgroups; home visits to at-risk children and families; report; carrying over unexpended funds
§ 388.1632t Strong Beginnings Program
§ 388.1632u Payments to districts and intermediate districts for BookNook collaboration
§ 388.1635a Professional development; allocations; screening and diagnostic tools for early literacy and early reading skills; early literacy coaches; additional instructional time; report; literacy essentials te
§ 388.1635d Grants for teacher training program for children with dyslexia; program requirements
§ 388.1635f Award to Chaldean Community Foundation; use of funds
§ 388.1635g Competitive grants to eligible districts for innovative community libraries; requirements; ranking of awards
§ 388.1635h Allocation to the Jewish Federation of Metro Detroit; use of funds
§ 388.1639 Receipt of funds under MCL 388.1632d; application; submission of implementation plan for approval; initial allocation; distribution of remaining funds; calculation of percentage of eligible children;
§ 388.1639a Allocation of federal funds for federal programs under the no child left behind act or every student succeeds act; definitions
§ 388.1641 English language learners; English language proficiency assessment; allocation of funds; report; audit; review of per-pupil distribution
§ 388.1641b Allocation to provide English-as-a-second-language services to legal immigrants
§ 388.1651a Allocations for reimbursement to districts and intermediate districts for special education programs, services, and personnel; net tuition payments for Michigan Schools for the Deaf and Blind; program
§ 388.1651b Funding; compliance with rules
§ 388.1651c Reimbursement for percentage of special education and special education transportation costs
§ 388.1651d Federally funded special education programs and services; distribution; payment schedule; “DED-OSERS” defined
§ 388.1651e Special education foundation payment
§ 388.1651g Allocation to association for administrators of special education services; special education learning library; use of funds
§ 388.1652 Special education programs and services; reimbursement; limitation
§ 388.1653a Special education programs and services; reimbursement of total approved costs; limitation; costs of transportation; allocation
§ 388.1654 Intermediate district to receive amount for pupils attending Michigan Schools for the Deaf and Blind
§ 388.1654b Implementation of recommendations of special education reform task force; piloting statewide implementation of MiMTSS Center
§ 388.1654d Early on services program; grant eligibility; use of funds; distribution and allocation; report
§ 388.1655 Conductive education for children and adults with neuromotor disabilities; allocation for Conductive Learning Center; distribution
§ 388.1656 Definitions; reimbursement to intermediate districts levying millage for special education; limitation; distribution plan; computation; payments
§ 388.1658 Special education transportation services; basis; report on certain information
§ 388.1661a Career and technical education programs; added cost; inclusion of participation of students in grade 9; administration and reimbursement; eligible participants under section 107
§ 388.1661b CTE early middle college and career and technical education dual enrollment programs; report by local education agency; career and educational advisory council; regional strategic plan; distribution o
§ 388.1661c Allocation to eligible career education planning districts; equipment upgrades for CTE programs; growth, development, and retention of skilled workforce; report; definitions
§ 388.1661d Career and technical education incentive programs; payments to districts; definitions
§ 388.1661i Career and technical education teacher recruitment and retention
§ 388.1662 Definitions; vocational-technical education; reimbursement for millages; limitation; payments
§ 388.1665 Pre-college engineering K-12 educational program; eligibility
§ 388.1667 College access programs; allocation, use, and administration of funds; “college” defined
§ 388.1667a Industrial and technological education and workforce preparation grants
§ 388.1667c Developer academy at Michigan State University
§ 388.1667d Career and professional development; ProStart or Hospitality Tourism Management programs; grant program
§ 388.1667e Skilled-trades-for-students awareness program
§ 388.1674 Payments to colleges or universities and intermediate districts; school bus driver safety instruction; cost of instruction and driver compensation; nonspecial education auxiliary services transportati
§ 388.1676 Funding for transporting nonpublic school students
§ 388.1677 Transportation costs for nonresident pupils
§ 388.1681 Allocations to intermediate districts; amounts; expanded professional development opportunities for teachers; consolidated, annexed, or attached districts; duties of intermediate district
§ 388.1694 Advanced placement and international baccalaureate programs; college-level examination program (CLEP); requirements
§ 388.1694a Center for educational performance and information; creation; duties
§ 388.1695b Model value-added growth and projection analytics system; statewide training for reporting; availability of information
§ 388.1697 School and student safety grant program; community input requirements
§ 388.1697a Michigan Virtual University; Navigate 360
§ 388.1697b Allocation for school resource officers; application process; department of state police; work project
§ 388.1697c Grants for comprehensive safety and security assessments
§ 388.1697d Payments to implement critical incidence mapping
§ 388.1697e School safety and mental health commission
§ 388.1697f Cross-system intervention pilot program
§ 388.1698 Michigan Virtual University; Michigan Virtual Learning Research Institute; Michigan Virtual School; online and blended educator professional development programs; virtual course offerings; home-school
§ 388.1698a Extended COVID-19 learning plans; inapplicable to cyber schools; report
§ 388.1698b Benchmark assessment reporting
§ 388.1698c Federal funding to eligible districts for learning loss
§ 388.1699h FIRST Robotics program; eligibility; work project
§ 388.1699i Allocation for Michigan council of women in technology foundation and girls-exploring-together-information-technology clubs
§ 388.1699j Square One; STEM learning opportunities
§ 388.1699s MiSTEM programs; MiSTEM council; MiSTEM network regions; funding; duties; audit; report on performance measures; definitions
§ 388.1699t Online algebra tool; requirements
§ 388.1699u Online mathematics tool; targeted literacy instruction program
§ 388.1699x Teach for America; teacher recruitment, training, development, and retention
§ 388.1699aa Project SEARCH; high school students with disabilities
§ 388.1699cc NAF academies; partnership grant program
§ 388.1699dd Allocation for expansion of science center
§ 388.1699ee Allocation to support first-generation Hispanic high school and college students
§ 388.1701 Eligibility to receive state aid; submission of number of pupils enrolled and in regular daily attendance; certification of data; noncompliance; withholding state aid; pupil instruction; minimum numbe
§ 388.1702 Failure to submit deficit elimination plan or deficit elimination plan not approved; authority of department to withhold payments; release of money withheld under subsection (1); consultation; submiss
§ 388.1704 Compliance with state and federal law; inclusion of item analysis in M-STEP results; number of enrolled students; distribution of federal funds; use of external keyboard with table devices; payment sc
§ 388.1704b Michigan merit examination
§ 388.1704c State assessments as condition for receipt of state aid; M-STEP assessments in English language arts and mathematics; summative assessment system; benchmark assessments; interim assessments; “English
§ 388.1704f Assessment digital literacy preparation program for K to 8; requirements
§ 388.1704h Benchmark assessment system for 2022-2023
§ 388.1704i Benchmark assessment system for 2023-2024; K to 8 pupils
§ 388.1705 Counting nonresident pupils in membership; application for enrollment; procedures
§ 388.1705c Enrollment by nonresident applicants residing in district located in a contiguous intermediate district
§ 388.1706 Pupils not counted in membership
§ 388.1707 Adult education programs; eligibility requirements; calculation of payments; definitions
§ 388.1709 Providing appropriate instructional services to pupil requiring hospitalization or confinement at home
§ 388.1711 Tuition rates; computation; uniformity
§ 388.1712 Full-day kindergarten; tuition or fee prohibited
§ 388.1718 Conditions for allotment or payment; failure to pay full amount; remittance; deduction from school aid
§ 388.1721 Valuation of district; adjustments
§ 388.1722 Deducting valuation of property from valuation of district; condition; credit as lien; payment of school aid fund
§ 388.1724 Reducing valuation of district when taxes paid under certain conditions; credits as lien against district; payment to school aid fund; implementation of subsection (2)
§ 388.1747 Allocations to public school employees’ retirement system; contribution rates
§ 388.1747a Payments to participating entities of the Michigan public school employees’ retirement system; use; purpose; “participating district” defined; payments to participating districts and district librarie
§ 388.1747b MPSERS retirement obligation reform reserve fund; creation; investment; interest and earnings
§ 388.1747c Payments to participating entities of MPSERS; reduction of payroll growth assumption; definitions
§ 388.1747e Allocation for participating entities; payments; definitions
§ 388.1751 Statement of taxable value; report by tax tribunal
§ 388.1752 Reports for determination of allocation of funds; information; reports of educational progress
§ 388.1752a Costs related to state-mandated collection, maintenance, and reporting of data; payments
§ 388.1752b Allocation for actual costs incurred by nonpublic schools for compliance with health, safety, and welfare requirements; reimbursement; “actual cost” defined; work project; carrying forward unexpended
§ 388.1760 Request for waiver from requirements of MCL 380.1284b
§ 388.1761 Violation as misdemeanor; penalty
§ 388.1761a False report; court order
§ 388.1762 Failure to file reports; forfeiture of funds
§ 388.1763 Prohibited conduct; employing individuals; misdemeanor; penalty; exception for 2020-2021
§ 388.1763a Enrollment of homeless child; definition
§ 388.1764 Forfeiture of amount equal to expenditure for cars or chauffeurs
§ 388.1764a Receipt by school administrator of monetary payment in lieu of unused vacation or personal leave
§ 388.1764b Payment or reimbursement of board member expenses
§ 388.1764c Purchase of foreign goods or services; preference
§ 388.1764d Adoption, implementation, or issuance of certain policies, practices, or statements; prohibition
§ 388.1764e Student teaching; employment discrimination prohibited
§ 388.1764f Procurement of diesel fuel
§ 388.1764g Legal action initiated by district or intermediate district against state; use of funds prohibited
§ 388.1764h Entry into collective bargaining agreement prohibited
§ 388.1765 Reimbursement by entity in contractual shared time agreement
§ 388.1766 Disciplinary policy for referral of pupil for abortion or assisting pupil in obtaining abortion
§ 388.1766a Instruction in reproductive health or other sex education; requirements; complaint process
§ 388.1766b Minor enrolled in nonpublic school or home school; enrollment in district, public school academy, or intermediate district in certain curricular offering; state school aid; requirements; “eligible oth
§ 388.1766d Cyber school; salary or compensation information; nondisclosure agreement prohibited
§ 388.1766e Construction of new building, or addition to or repair or renovation of existing building; use of competitive bid process
§ 388.1767 Plan for compliance with MCL 380.1177 and 333.9209; report of immunization status; districts subject to subsection (4); failure to comply with section; exception for 2020-2021 fiscal year
§ 388.1767a Plan to reduce expulsions and suspensions that exceed 10 days; implementation
§ 388.1767b School violence tip line; report
§ 388.1768 Access to records; audit
§ 388.1768a Removing or contracting to remove asbestos
§ 388.1769 State aid to public school academies
§ 388.1769a Michigan schools for the deaf, deaf-blind, or hard of hearing; information about residential programs; interference with right or ability prohibited; educational placement options; violation
§ 388.1769b Contract in which board member has conflict of interest; abstention from voting
§ 388.1771 Repeal of MCL 388.1401 to 388.1572; certain references considered references to former act
§ 388.1772 Effective date

Terms Used In Michigan Laws > Chapter 388 > Act 94 of 1979 > Article I - State Aid to Public Schools, Early Childhood, and Adult Education

  • 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
  • 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
  • Additions: means that term as defined in section 34d. See Michigan Laws 211.27a
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • 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
  • 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
  • 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.
  • 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
  • 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
  • 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
  • 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
  • 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.
  • 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 county tax allocation board created by section 5. See Michigan Laws 211.202
  • 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
  • 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.
  • 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
  • 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
  • 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
  • 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 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
  • 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.
  • 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 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.
  • 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.
  • 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
  • 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
  • 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 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
  • 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.
  • 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.
  • Farm products: as used in this act shall mean those products of agriculture which are unprocessed. See Michigan Laws 123.673
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • 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
  • 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.
  • 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
  • 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
  • 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.
  • 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.
  • 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.
  • 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
  • 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.
  • 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 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 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
  • 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 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
  • 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
  • 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
  • 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.
  • 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 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.
  • 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
  • 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 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
  • 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
  • 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
  • Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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.
  • 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.
  • 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