Michigan

141.11 County sinking fund commissioners.

141.12 County sinking fund commissioners; handling of fund, investment.

141.13 County sinking fund commissioners; control of fund, application.

141.14 Board of sinking fund commissioners; annual meeting; transaction of business; rules; quorum; payment of outstanding debt; investment of money; presiding officer; c

141.15 County treasurer; duties as custodian, bond.

141.16 Condition reports to supervisors; tax recommendations.

141.17 Tax levy; bond sale proceeds, interest, deposit.

141.18 Per diem; expenses; county charge.

141.19 Commissioner's rules.

141.20 Approval of act by supervisors.

141.31 Bond issues; requisite sinking funds.

141.32 Sinking fund commissioners.

141.33 Sinking fund commissioners; control of fund, application; payment, manner.

141.34 Sinking fund commissioners; handling of funds, investment; bonded debt.

141.35 Sinking fund commissioners; annual meeting, procedure; rules; authorizing vote; clerk, records.

141.36 Sinking fund commissioners; condition reports to board; tax recommendations.

141.37 Bond sale; interest, credit; expenses of commissioners.

141.38 Suit on securities.

141.39 Saving clause; construction of act.

141.40 Violation of MCL 168.1 to 168.992 applicable to petitions; penalties.

141.51 Creation of sinking fund for public buildings and sites; tax referendum.

141.52 Tax referendum procedure.

141.53 Requisite notices.

141.54 Ballots; form, contents, distribution, counting; authorizing vote; levy.

141.55 Sinking fund control.

141.61 Borrowing money for permanent improvements; issuance, sale, and payment of bonds.

141.61a Constructing, equipping, or making alterations in public buildings; authorization of expenditures.

141.62 Board's resolution; contents; referendum.

141.63 Board's resolution; required notices; election procedure; construed.

141.64 Election returns; certificate, recording; authorized acts.

141.65 Provisions cumulative; election.

141.66 Validation clause.

141.71 Tax for sites, construction, or repair of public buildings or bridges; limitations; bonds subject to revised municipal finance act.

141.72 Board of supervisors; excess sums; referendum, procedure.

141.73 Notice of election; posting.

141.74 Ballots; form, distribution, counting; authorizing vote, effect.

141.91 Cities and villages, prohibited taxes.

141.101 Short title; revenue bond act of 1933.

141.102 Construction of act.

141.103 Definitions.

141.104 Municipal public improvements; limitations; bonds; acquiring utility for supplying light, heat or power; referendum; powers exercised.

141.105 Estimate of cost and period of usefulness.

141.106 Ordinances; adoption; purpose; approval or disapproval; veto; effective date; referendum; record; authentication; publication.

141.107 Bonds; issuance; form; term; interest; exclusion from net bonded indebtedness; registration; pledge of funds; statutory first lien.

141.107a Powers of public corporation in determining to issue bonds; terms of payment; interest; sale or remarketing; tender of bonds by holders; determining aggregate au

141.107b Delinquent tax revolving fund; continuation under MCL 211.87b; borrowing money and issuing revenue notes; order; delinquent tax revenue as security; segregated f

141.108 Lien on revenue in favor of bondholders.

141.109 Statutory lien on net revenues; duration; enforcement.

141.110 Receiverships for public improvements.

141.111 Bonds; application of other laws and charters.

141.112 Bonds; discount; sale price; interest; competitive or negotiated sale; notice; publication.

141.112a Bonds subject to revised municipal finance act.

141.112b Bulletins; issuance by department of treasury.

141.113 Bonds; statement on face of bond or on face of interest coupon.

141.114 Bonds; qualities of negotiable instruments.

141.115 Bonds; deposit and investment of sale proceeds.

141.116 Bonds; use of sale proceeds; cancellation of bonds acquired by purchase; payment of capitalized interest.

141.117 Bonds; validity of signatures.

141.118 Charges for services; providing medical care without charge or at reduced rates; free service to land bank fast track authority.

141.119 Additional bonds.

141.120 Revenue refunding bonds.

141.120a Combined public improvements; bonds; revenues pledged; retirement.

141.120b Issuance of revenue bonds to retire outstanding bonds for public improvements; revenue refunding bonds; noncallable unmatured bonds.

141.120c Parking revenue bonds; special assessments on benefited properties.

141.121 Rates for services; sufficiency; fixing and revising; pledge for payment of bonds; charges for services as lien on premises; certification of delinquent charges;

141.121a Issuance of notes; requirement that delinquent tax revenues be fixed and sufficient; statutory lien.

141.122 Accounting of revenues; order of priority; disposition of surplus.

141.122a Delinquent tax revenues; statutory lien; commingling; designation of note and interest redemption account; set aside of reasonable excess amount; reserve; transf

141.123 Appropriation and use of revenues for payment of operation and maintenance expenses; appropriation and use of moneys raised by tax levy.

141.124 Money in several accounts of public improvement; separate deposit account; investment.

141.124a Deposit accounts.

141.125 Fixing dates of operating year for public improvement.

141.126 Receiving fund surplus; deposit.

141.127 Issuance of bonds by public corporation; applicable laws.

141.128 Effect of approval permitting issuance of bonds.

141.129 Service rates not subject to supervision by state agency.

141.130 Books of record and account; annual audit report.

141.131 Redemption of bonds before maturity.

141.132 Breach of contract not authorized; pledging of revenues; disconnection of lands not to affect liability under bond issue.

141.133 Issuance of bonds without submitting proposition to voters for approval; notice of intent to issue bonds; petition requesting referendum; special election; verifi

141.133a Validation of bonds heretofore issued.

141.133b Violation of MCL 168.1 to 168.992 applicable to petitions; penalties.

141.134 Liberal construction of act.

141.136 Immediate necessity.

141.137 Condemnation of property.

141.138 Trustee; appointment; powers and duties; pledging of trust funds.

141.139 Water pollution; prevention or abatement; public corporation may accept grants or aid from U.S. government.

***** 141.140 SUBSECTION (1) SHALL NOT APPLY AFTER DECEMBER 31, 1988: See (4) of 141.140 *****

141.151 Definitions.

141.152 Maximum interest rate on certain bonds and evidences of indebtedness.

141.153 Maximum interest rate on assessments or certain contract obligations; adjustment.

141.161 Short title.

141.162 Definitions.

141.163 Purpose.

141.164 Unlimited tax pledges for payment of tax obligations; resolution submitting question to vote of electors; election; approval; binding unlimited tax pledges; tax l

141.165 Different tax obligations as single ballot proposition; contents of ballot question and notice of election; new authority not granted.

141.166 Time of making unlimited tax pledge in support of tax obligation.

141.167 Validation of prior elections.

141.168 Liberal construction.

141.171 Automobile parking facilities; leasing space, limitation.

141.172 Automobile parking facilities; leasing of ground and basement floor space by township for purposes other than parking of automobiles.

141.173 Scope of act.

141.211 Defaulted municipal bonds.

141.212 Defaulted municipal bonds; call for tenders.

141.213 Defaulted municipal bonds; tenders, acceptance or rejection.

141.214 Defaulted municipal bonds; payment of accepted tenders.

141.221 Definitions.

141.222 Municipal borrowing; bus and street railway transportation or water supply utility purposes.

141.223 Notes subject to MCL 141.2101 to 141.2821.

141.224 Municipal borrowing for utility purposes; limitations.

141.225 Repealed.

141.226 Municipal borrowing for utility purposes; liability of municipality; construction of act.

141.251 Borrowing money and issuing notes for county road purposes; resolution.

141.252 Notes; issuance; provisions.

141.253 Repealed.

141.254 Saving clause; pledging allocated revenues prohibited.

141.261 Funds for public improvements or buildings.

141.262 Funds for public improvements or buildings; transfer or encumbrance.

141.263 Funds for public improvements or buildings; allocation of miscellaneous revenues; sale of lands.

141.264 Tax limitation.

141.265 Additional powers; political subdivision construction.

141.311 Municipal electric plant; purchase of equipment on conditional sales contract, validation; negotiability of revenue obligations.

141.312 Definitions.

141.321 Definitions.

141.322 Acquisition or improvement of parks; financing; establishment of special assessment district; petition; acquisition by condemnation prohibited; scope of powers.

141.323 Condemnation prohibited.

141.324 Additional powers not limited.

141.351 Transfer of unexpended balances by townships or municipalities to county.

141.352 Transfer of unexpended balances; submission to electors; conduct of election.

141.371 Definitions.

141.372 Local improvement revolving fund; establishment.

141.373 Sources of funds.

141.374 Local improvement revolving fund; repayment of advances.

141.375 Authority given by act.

141.381 Issuance of bonds and notes; resolution; purpose; pledges; use of proceeds; debt limitation; general obligations.

141.382 Form and execution of bonds or notes; principal and interest; maximum due in one year; due dates; tax exemptions.

141.383 Bonds or notes subject to MCL 141.2101 to 141.2821.

141.401 Metropolitan district bonds; assumption by cities; refunding bonds.

141.411 Local unit of government; definition.

141.412 Local unit of government; public hearing on proposed budget; notice.

141.413 Local unit of government; final adoption of budget; hearing; exception.

141.414 Local unit of government; changes in budget.

141.415 Local unit of government; public hearing on budget, charter, statute.

141.421 Uniform charts of accounts for local units; design; conformity to uniform standards; maintenance of local unit accounts; publication of standard operating procedu

141.421a Short title.

141.422 Meanings of words and phrases.

141.422a Definitions; A, B.

141.422b Definitions; B to D.

141.422c Definitions; E to G.

141.422d Definitions; D to S.

141.423 Publication; hearings.

141.424 Annual financial report; contents; filing; extension; unauthorized investments prohibited; “pension” defined.

141.424a Failure of local unit to report investments in derivative instruments or products.

141.424b Schedule of derivative instruments and products; filing copies; Library of Michigan and depository libraries as depositories; retention of annual report by local

141.425 Local units; audits.

141.426 Certified public accountants; cost.

141.427 Minimum auditing procedures and standards; form for report of auditing procedures; filing audit report and report of auditing procedures; time for filing; extensi

141.428 Contents of audit report.

141.429 Public inspection of audit reports.

141.430 Orders and subpoenas.

141.431 Violations of act.

141.432 Verification of transactions.

141.433 Scope of examiner's authority; production of records; divulging confidential information.

141.433a Energy conservation improvements.

141.434 Budget; preparation, presentation, and control of expenditures; information; transmitting recommended budget to legislative body; suggested general appropriations

141.435 Recommended budget; contents; limitation on total estimated expenditures.

141.436 General appropriations act; requirements; line items not mandated; taxation; limitation on estimated total expenditure; presumption; suit against county legislati

141.437 General appropriations act; amendment; reports; recommendations.

141.438 Incurring debts or obligations; dividing appropriations into allotments; expenditures; application or diversion of money; restrictions on delegation of duties; en

141.439 Expenditure of funds; transfers within appropriations.

141.440 Violation; filing; report; review and action by attorney general; civil action for recovery of funds and public property.

141.440a Manuals, forms, and operating procedures; training and educational programs.

141.441 Definitions.

141.442 Budget stabilization fund; creation.

141.443 Budget stabilization fund; appropriation; additional taxes prohibited; limitation; investments; disposition of excess money.

141.444 Budget stabilization fund; purposes; sufficiency of municipality's revenue.

141.445 Budget stabilization fund; prohibitions.

141.451 Fire trucks, fire fighting apparatus and equipment; purchase by municipalities; title retaining contract; chattel mortgage.

141.471 Short title.

141.472 Definitions.

141.473 Health and safety fund; creation; deposits.

141.474 Distribution from fund generally.

141.475 Distribution from fund; amounts.

141.476 Distribution under MCL 141.475(b)(ii) and 141.475(c).

141.477 Withholding or assignment of distribution.

141.478 Appropriations.

141.479 Conditional effective date.

141.501 City income tax act; short title.

141.502 Income tax; prohibited to villages; uniform city income tax ordinance; prior ordinance.

141.502a Imposition of excise tax; condition.

141.503 Excise tax on income; levy, assessment, and collection; rates; deposit of amount by city forming lighting authority into city's police department budget; adoption

141.503a Specific rates to be levied by city; establishment; limitations; increase in tax rate; approval; resolution; financial management consultant; duties; monitoring

141.503b Amending ordinance to increase tax; duration of increase; approval of amendment; applicability of section.

141.503c Amendment to city income tax ordinance.

141.503d Violation of MCL 168.1 to 168.992 applicable to petitions; penalties.

141.504 Rules governing form and manner of appeal from final determination; time for appeal; hearing; evidence; notice of hearing; order; copy of order and opinion.

141.505 Right of appeal from decision or order; establishment of city income tax trust fund; payment of recoveries as result of appeal; compliance with final order.

141.505d Charge or collection of city income tax by department of treasury; limitation.

141.506 Uniform city income tax ordinance; application; voluntary registration to withhold.

141.507 Uniform city income tax ordinance; form.

141.508 Imposition of city income tax within renaissance zone; amendment of city income tax ordinance.

141.509 Administration, enforcement, and collection of city income tax by department of treasury; agreement; disposition of amounts collected; provisions.

141.601 Uniform city income tax ordinance; short title.

141.602 Uniform city income tax ordinance; rules of construction, definitions.

141.603 Definitions; A to D.

141.604 Definitions; C.

141.605 Definitions; D.

141.606 Definitions; E, F.

141.607 Definitions; F to N.

141.608 Definitions; N to P.

141.609 Definitions; R to T.

141.611 Excise tax on incomes; rates.

141.611a Ordinance, resolution, or agreement to dedicate and transfer funds; purposes; commencement; amount; definitions.

141.611b City as qualified local unit of government; dedication and transfer of funds; purposes; use of federal data facility fund; amount; definitions.

141.612 Excise tax on incomes; application to resident individuals.

141.613 Types of nonresident income to which tax applicable; extent and basis of tax.

141.614 Excise tax on incomes; taxable net profits of a corporation, definition.

141.615 Excise tax on incomes; unincorporated business, profession; sole proprietorship, partnership.

141.616 Unincorporated business, profession, or activity; return.

141.617 Unincorporated business, profession, or activity; election to pay tax.

141.618 Partial business activity in city; apportionment of net profit.

141.619 Partial business activity in city; separate accounting method.

141.620 Partial business activity in city; business allocation percentage method.

141.621 Partial business activity in city; percentage of average net book value; gross rental value of real property.

141.622 Partial business activity in city; percentage of compensation paid employees.

141.623 Partial business activity in city; percentage of gross revenue.

141.624 Partial business activity in city; business allocation percentage.

141.625 Partial business activity in city; substitute methods.

141.626 Capital gains and losses; determination.

141.627 Estates or trusts, deemed nonresidents; definitions.

141.628 Income from estates and trusts.

141.631 Exemptions.

141.632 Payments and benefits not subject to tax.

141.633 Deductible expenses generally.

141.634 Deductible expenses; alimony, separate maintenance payments and principal sums payable in installments, moving expenses, and payments to retirement plan or accoun

141.635 Qualified taxpayer within renaissance zone; determination of deductions claimed.

141.640 Extension for filing annual return.

141.641 Annual return; joint return.

141.642 Returns; contents.

141.643 Payment of tax; refund; interest; allocation of payment; notice; nonobligated spouse; form; filing; release of liability; definitions.

141.644 Federal income tax return; eliminations.

141.645 Net profits; consolidated returns.

141.646 Amended return; change of method of accounting.

141.651 Withholding of tax by employer; voluntary withholding by certain employers; employer as trustee; failure or refusal to deduct and withhold tax; liability; dischar

141.652 Tax withheld; payments or persons excepted.

141.653 Tax withheld; payment by employee or employer.

141.654 Tax withheld; exemptions claimed; percentage of work done at predominant place of employment; qualified taxpayer within renaissance zone.

141.655 Tax withheld; revised form; time for filing; qualified taxpayer within renaissance zone.

141.656 Refusal by employee to furnish withholding certificate; withholding by employer; report.

141.657 Tax withheld; withholding tables; first compensation taxable.

141.658 Tax withheld; overwithheld tax, refund.

141.659 Tax withheld; correction of error, refund.

141.660 Tax withheld; payment by employer; return; electronic funds transfer.

141.661 Tax withheld; employer's reconciliation of quarterly returns; deficiency; refund; information return; cessation of business.

141.662 Declaration of estimated tax; filing; form; time; exceptions.

141.663 Declaration of estimated tax not withheld; computation; payment; installments.

141.664 Annual return; filing; extension of time; failure to file; penalty.

141.664a Sale of business or stock of goods or quitting business; liability for tax; escrow by purchaser; release to purchaser of known tax liability; failure to comply w

141.665 Credit for city income tax paid another city.

141.666 Fractional part of a cent or dollar.

141.671 Rules and regulations; adoption; enforcement; forms; collection of tax.

141.672 Special ruling; appeal to income tax board of review.

141.673 Examination of books and records; witnesses; additional provisions relating to dispute resolution.

141.674 Information confidential; divulgence, penalty, discharge from employment.

141.680 Waiver of interest or penalties during extension.

141.681 Repealed.

141.682 Payment of tax; interest; “adjusted prime rate” defined; penalty for delay; waiver of penalty for reasonable cause.

141.683 Additional tax assessment; when interest and penalty not imposed.

141.684 Due and unpaid assessment; determination; proposed assessment; written protest or request for informal conference; frivolous protest; penalty.

141.685 Final assessment.

141.686 Failure to pay tax; demand; recovery; prosecution.

141.686a Authority to impose a lien for taxes.

141.686b Demand for payment; warrant; levy on property; refusal or failure to surrender property; personal liability; effect of levy on salary or wages; service of warran

141.686c Recording release of a lien; conditions for filing; release of levy; conditions for service; reimbursement of fee; certificate of withdrawal; release of levy.

141.687 Jeopardy assessment; procedure.

141.688 Statute of limitations; waiver; payment of tax.

141.689 Statute of limitations; refund.

141.691 Income tax board of review; appointment of city residents; selection of officers; adoption, filing, inspection, and copies of rules of procedure; quorum; conflict

141.692 Income tax board of review; notice of appeal; transcript; hearing; confidential tax data; payment of deficiency or refund.

141.692a Appeal of final assessment, decision, or order for collection of city income tax to tax tribunal; procedure.

141.693 Appeal of rule to department; appeal of final assessment, decision, or order to tax tribunal; procedure.

141.694 Appeal to court of appeals or supreme court; procedure.

141.695 Payment to taxpayer from city general fund or city income tax trust fund.

141.699 Violations; misdemeanor; penalties.

141.701 Alternative provisions; adoption.

141.760 Tax withheld; return; payment; electronic funds transfer.

141.761 Tax withheld; reconciliation of quarterly returns; deficiencies; refunds; information returns; cessation of business.

141.787 Jeopardy assessment; procedure.

141.861 Definitions.

141.862 County excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt accommodations; amendm

141.862a Local unit of government excise tax on persons engaged in business of providing rooms for dwelling, lodging, or sleeping purposes to transient guests; exempt acc

141.863 Mandatory provisions of ordinance.

141.864 Discretionary provisions of ordinance.

141.865 Effective date of ordinance.

141.866 Excise taxes cumulative.

141.867 Deposit and use of revenues.

141.871 Short title.

141.871a Legislative findings.

141.872 Definitions.

141.873 Marketing program and assessment district; establishment; marketing program notice; filing; contents; exclusion; excise or other tax; copies of notice; list of ow

141.873a Marketing program; approval or disapproval; referendum; effective date of marketing program and assessment; filing and serving another marketing program notice.

141.874 Marketing program; contents.

141.875 Transient facility; assessment; computation; payment; reimbursement; agreement to accept payment of assessments; forwarding money; withholding portion of assessme

141.876 Assessment revenues not state funds; deposit and disbursement; financial statements; audit; report; copies; failure of bureau to provide copies; penalty.

141.877 Repealed.

141.877a Biannual formal meeting; review marketing plan.

141.877b Master plan; annual meeting; disapproval.

141.878 Discontinuance of assessment; referendum; proposing new marketing program notice; failure to adopt resolution discontinuing assessment; further referendum.

141.879 Building or combination of buildings with less than 10 rooms; agreement to be subject to assessment; participation in marketing program; duration of assessment.

141.880 Existing assessment district and marketing program.

141.881 Short title.

141.881a Legislative findings.

141.882 Definitions.

141.883 Marketing program notice; contents; assessment; mailing copy of notice to owner of transient facility; referendum.

141.884 Marketing program; contents.

141.885 Assessment; payment; statement of room charges; reimbursement from room charges; verification and audit of owner's assessment payments; state use tax returns; unp

141.886 Assessment revenues not state funds; deposit and disbursement; financial statements; audit; report; copies.

141.887 Advisory committee; election and terms of members; formal meetings; review of proposed marketing program; approval or rejection; recommendations; board of directo

141.887a Biannual formal meeting; review marketing plan.

141.887b Master plan; annual meeting; disapproval.

141.888 Discontinuance of assessment; referendum; proposing new marketing program notice; failure to adopt resolution discontinuing assessment; further referendum.

141.889 Effective date.

141.891 Short title.

141.891a Legislative findings.

141.892 Definitions.

141.893 Tourism marketing program notice; filing; contents; copies; list of transient facilities.

141.894 Tourism marketing program; approval or disapproval; written referendum; effective date; failure of referendum.

141.895 Tourism marketing program; scope.

141.896 Assessments generally.

141.897 Disposition of assessment revenues; financial statements; certified report; copies.

141.897a Board meeting; annual marketing plan.

141.897b Master plan; travel bureau; disapproval of annual marketing plan.

141.898 Discontinuance of assessment; referendum.

141.899 Building or combination of buildings; agreement to be subject to tourism marketing program; assessment.

141.900 Effect of assessment or tax based on room charge.

141.901 Short title.

141.902 “Intangibles tax,”“sales tax,” and “state income tax” defined.

141.903 “Population” and “rate” defined.

141.904 “Local property taxes,”“local income and excise taxes,”“local taxes,”“overlapping taxes,” and “special assessments” defined.

141.905 Definitions.

141.906 Additional definitions.

141.907 Special census of population; cost; provisions; certification and utilization of results; enumeration date; share of revenues based on increased population.

141.911 Payments to counties from state income tax collections; time and basis; payments to counties based on sales tax collections.

141.911a Repealed.

141.912 Payments to cities, villages, and townships from sales tax collections; time and basis.

141.912a Payments to cities, villages, townships, and counties; calculations; interest; payment of proportionate share of reimbursements to eligible authorities; disburse

141.913 Payments to cities, villages, and townships from state income tax and single business tax; payments based on sales tax collections; population more than or less t

141.913a Census delay adjustment payments; eligibility of city, village, or township; calculation; reservation of additional sum; appropriation; reduction of amounts rese

141.913b Payments to include interest; delay in payments; gubernatorial directive; unavoidable delay or set off; disbursement by state treasurer.

141.913c Reduced rate or collections from local governmental unit's property, income, or utility tax; use of reduction as basis.

141.913d Distribution periods less than 12 months; annualization of amount.

141.914 Repealed.

141.914a Supplemental payments to cities, villages, or townships; computation; appropriation.

141.915 Repealed.

141.916 Repealed.

141.917 Disposition of payments made to cities, villages, townships, and counties.

141.917a Withholding amount equivalent to delinquent payments due on emergency municipal loan; withholding payment under act; extent; plan for financing outstanding oblig

141.918 Report on local taxes, special assessments, overlapping taxes, and taxable value; report on levied millage rate; effect of failure to report; prorating and alloca

141.919 Effective date.

141.920 Receipts of cities, villages, or townships maintaining local tax efforts.

141.921 Withholding payments until submission of financial report or audit; filing, evaluation, certification, and institution of financial plan to correct deficit condit

141.931 Definitions.

141.932 Local emergency financial assistance loan board; creation; membership; powers and duties; approval of actions; conducting business at public meeting; staff servic

141.933 Maximum amount of loans in fiscal year; limitations; conditions; maintaining loan proceeds in separate account; monitoring expenditures; loan proceeds subject to

141.933a Proceeds of a loan; special assessment.

141.934 Application for loan by municipality; resolution; certification of information and conditions; inspection, copying, or auditing of books and records; applicabilit

141.935 Repealed.

141.936 Annual rate or rates of interest; fixed rate; rate calculated upon formula; limitation; payment of interest and principal; delinquency; repayment at earlier date

141.936a State treasurer selling or transferring loan; security; interest rate; terms; notice.

141.937 Duties of municipality receiving loan; failure to comply with subsection (1) and 5-year plan; definitions; exception.

141.938 Repealed.

141.939 Annual report; evaluation of loan program; recommendations.

141.940 Repealed.

141.941 Short title.

141.942 Conditional effective date.

141.951 Definitions.

141.952 Payments to municipalities with state-owned facilities; plan; report; date of valuation; consultations; furnishing local assessor and state tax commission with co

141.953 Submission of data by municipality; form; review of data; certification of amount; warrant.

141.954 Determination of amount due municipality; conditions precluding payment.

141.955 State facility not prohibited from entering contract pursuant to MCL 17.71 et seq.

141.956 Prorating amount appropriated to each municipality.

141.1001 Short title.

141.1002 State administrative board; powers and duties; actions of board.

141.1003 Cities or counties authorized to borrow money and issue general obligation bonds or obligations to fund operating deficit.

141.1004 Application for order approving bonds or obligations; resolution; determination of accumulated operating deficit; conditions and determinations; statement; issua

141.1005 Bonds or obligations; amounts included.

141.1006 Bonds or obligations; terms and conditions.

141.1007 Levy of property taxes for payment of principal and interest on bonds or obligations.

141.1008 Issuing bonds or obligations as limited tax bonds or obligations; resolution without vote of electors and publication of notice; submitting question to electors;

141.1009 Bonds or obligations issued before April 11, 1988; bonds or obligations issued after April 11, 1988 and before January 1, 2010; powers of legislative body; agree

141.1010 Action to enforce compliance with act.

141.1011 Conditional effective date.

141.1051 Legislative findings and declarations.

141.1052 Short title.

141.1053 Definitions.

141.1054 Michigan municipal bond authority; created; powers; funds.

141.1055 Board of trustees; appointment, qualifications, and terms of members; duties; oath; vacancy; organization; rules of procedure; conducting business at public meet

141.1056 Chairperson; employment, qualifications, duties, and compensation of personnel; delegation of powers and duties; exercise of powers, duties, and functions; budge

141.1057 Powers of board generally.

141.1058 Purchase of municipal obligations by authority; bonds or notes of authority; expenses; preferential treatment in rate of interest; forgiving or relinquishing int

141.1059 Bonds or notes of authority; purposes; payment; security; authorization; requirements; validity of signature; sale; revised municipal finance act inapplicable; i

141.1060 Retirement, funding, or refunding of notes.

141.1061 Bonds or notes to refund bonds or notes.

141.1062 Security transactions; authorization and approval.

141.1063 Authority of member, executive director, or other personnel as to notes, bonds, and investments.

141.1064 Powers constituting covenants by authority and contracts with holders of bond or note.

141.1065 Pledge of revenues or other money; lien of pledge; payment assigned or pledged to authority to be held in trust for payment of principal and interest; payment su

141.1065a Repealed.

141.1066 Reserve funds.

141.1066a State water pollution control revolving fund; establishment; compliance; funding; assistance to governmental unit; loan agreement; determination of eligible pro

141.1066b State drinking water revolving fund.

141.1066c School loan revolving fund.

141.1066d Grant agreements entered under MCL 324.5204a.

141.1067 Default or noncompliance by authority.

141.1068 Liability on bonds or notes.

141.1069 Purchasing, holding, canceling, or reselling bonds or notes of authority.

141.1070 State pledge to and agreement with holders of bonds or notes.

141.1071 Investment of sinking fund, money, or other fund by banking business, insurance business, or fiduciary in bonds or notes; bonds or notes as security for public d

141.1072 Property and income of authority; public property; public purpose; exemptions from taxes and special assessments.

141.1073 Municipal obligations generally.

141.1074 Agreement by governmental unit upon sale or issuance of municipal obligations; additional powers of authority.

141.1075 Construction of act.

141.1076 Severability.

141.1077 Repealed.

141.1078 Repealed.

141.1151 Short title.

141.1152 Uniform city utility users tax ordinance; contract with lighting authority; adoption; rescission; amendment; notice; report; placement of revenue in police depar

141.1153 Uniform rules governing appeal.

141.1154 Compliance with order; grievance; appeal; recovery; payment.

141.1155 Applicability; exemption; qualified start-up business.

141.1156 Ordinance set forth in chapter 2.

141.1157 Retroactive application.

141.1158 Legislative intent.

141.1158a Contract with lighting authority.

141.1158b Amount held in trust.

141.1161 Short title.

141.1162 Definitions.

141.1163 Imposition of city utility users tax; rate; measurement.

141.1164 Billing; tax as debt; delinquency; remittance; filing annual return.

141.1165 Rules relating to administration and enforcement; adoption, amendment, and repeal; collection and disposition of taxes and payments; special ruling; examination

141.1166 Confidentiality; violation; penalties.

141.1167 Examinations and investigation; furnishing means, facilities, and opportunity; ordering personal appearance for examination; refuse to submit to examination or i

141.1168 Delinquent tax amounts; interest and penalties.

141.1169 Failure to remit tax moneys received from users; issuance and service of proposed assessment; proof of mailing; written protest.

141.1170 Hearing; final assessment; proof of mailing; effect of not filing protest.

141.1171 Refusal to pay tax due; obligation to rebill; issuance of proposed or final assessment; demand for payment; recovery in court; prosecution.

141.1172 Additional assessment.

141.1173 Claim for refund; time; denial; appeal; payment of tax deficiency.

141.1174 Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund.

141.1175 Grievance; judicial determination.

141.1176 Payment of recovery from general fund.

141.1177 Violations; penalties.

141.1301 Definitions.

141.1302 Redistribution of federal payments; purposes; ratio; apportionment of money among local school districts and townships.

141.1303 Expenditure of money received under county payment act; distribution; notification; election to receive full payment or 25% payment amount; redistribution; dutie

141.1304 Repeal of MCL 388.831 to 388.833.

141.1321 Short title.

141.1321a Legislative findings.

141.1322 Definitions.

141.1323 Marketing program notice; filing; contents; assessment; limitation; mailing; form; effectiveness; referendum; effective date of assessment.

141.1324 Marketing program; provisions.

141.1325 Payment by owner of transient facility in assessment district; copies of use tax returns; forwarding to certified public accountants; interest; liability for pay

141.1326 State funds prohibited; disposition of money; disbursement; financial statements; audit; mailing.

141.1327 Advisory committee.

141.1327a Board meeting; annual marketing plan.

141.1327b Master plan; travel bureau; disapproval of annual marketing plan.

141.1328 Discontinuance of assessment; referendum; resolution; further referendum.

141.1351 Short title.

141.1353 Legislative findings.

141.1355 Definitions.

141.1357 Qualified metropolitan area; creation of authority; authority as municipal public body corporate and politic; powers, duties, and jurisdictions; name; transfer o

141.1359 Board of directors; membership; qualifications; "local government" defined; terms; vacancy; filing of appointment; oath; compensation; individuals prohibited fro

141.1361 Board; meeting; election of chairperson and officers; actions requiring unanimous consent; business conducted at public meeting; availability of records and docu

141.1363 Chief executive officer; appointment; compensation; duties; responsibilities; service; powers; bond; certain conduct prohibited.

141.1365 Board member or officer, appointee, or employee of authority; discharge of duties; nonpartisan; reliance on certain opinions, reports, or statements; adoption of

141.1367 Authority; powers and duties; levy of tax.

141.1369 Transfer of qualified convention facility to authority; resolution disapproving transfer; leasing of qualified convention facility to authority; lease requiremen

141.1371 Transfer of employees to authority; reassignment of employees within local government; representation; rights and benefits; effect of transfer on pension benefit

141.1373 Revenue sources; establishment of regional convention facility operating trust fund; expenditures; financial obligation.

141.1375 Bonds or municipal securities; issuance; interest rate exchange or swap, hedge, or similar agreements; creation of reserve fund; pledge; filing; issuance and del

141.1377 Evidences of indebtedness or liability as contract; assumption and performance of obligations.

141.1379 Applicability of restrictions standards or prerequisites of local government; additional powers; construction of act.

141.1401 Short title.

141.1402 Legislative findings.

141.1403 Definitions.

141.1404 Establishment of authority by county and city; resolution; organization.

141.1405 Board of directors; powers, duties, and functions; membership; terms; oath of office; vacancy; eligibility of legislative member or city official.

141.1406 Board of directors; discharge of duties; actions; meetings; compensation.

141.1407 Conduct of business at public meetings; disclosure requirements.

141.1408 Powers of authority; tax levy prohibited.

141.1409 Employment of staff; audits; budget.

141.1410 Convention facility authority fund; creation; disposition of money.

141.1411 Payment of costs from certain revenues.

141.1412 Issuance of negotiable revenue bonds; limitations.

141.1413 Property of authority.

141.1414 Use of funds received pursuant to section 301 of 1999 PA 137.

141.1431 Short title.

141.1431a Legislative findings.

141.1432 Definitions.

141.1433 Marketing program notice; filing; contents; mailing to owners of transient facility owners; right of referendum; assessment contained in notice; effectiveness; w

141.1434 Marketing program; provisions.

141.1435 Assessment payments; computation; statement of room charges; forwarding copies of use tax returns; use by certified public accountants; interest; delinquency cha

141.1436 Assessment revenues; deposit; disbursement; mailing audited financial statements and report; failure of bureau to provide copies within certain time limit; penal

141.1436a Board meeting; annual marketing plan.

141.1436b Master plan; travel bureau; disapproval of annual marketing plan.

141.1437 Referendum to discontinue assessment.

141.1441 Short title.

141.1442 Definitions.

141.1443 Event center financing program; assessment; ordinance; form; written referendum.

141.1444 Payment of assessment; reimbursement; audit; interest; notice required.

141.1445 Disposition of revenue.

141.1451 Short title.

141.1452 Definitions.

141.1453 Notes or bonds; issuance; use; limitation; sale to Michigan municipal bond authority.

141.1454 Notes or bonds; issuance; authorization by resolution; provisions.

141.1455 Construction of act; purpose; restriction.

141.1501-141.1531 Act 4 of 2011 was rejected by a majority of the electors at the November 2012 general election.

141.1541 Short title.

141.1542 Definitions.

141.1543 Findings; declarations.

141.1544 Determination of probable financial stress; preliminary review; conditions; school district; notification to local government; interim report of findings; final

141.1545 Review team; powers; meeting with local government; report; posting on department of treasury's website; contents; appointment of individual or firm to carry out

141.1546 Determination by governor; opportunity for local government to submit statement; determination of financial emergency; notification; hearing; findings of fact by

141.1547 Local government options; approval of resolution by mayor or school board; failure of local governing body to pass resolution; limitation.

141.1547a School district subject to enhanced deficit elimination plan; determination by state treasurer; declaration of financial emergency; appointment of emergency man

141.1548 Consent agreement; negotiation and signature; provisions; continuing operations plan; form; amendment of budget adopted by municipal government or school distric

141.1549 Emergency manager; appointment by governor; powers; qualifications; compensation; private funds; additional staff and assistance; quarterly reports; service; rem

141.1550 Orders.

141.1551 Financial and operating plan for local government; development and amendment by emergency manager; objectives; submission; modification; form; conduct of public

141.1552 Additional actions by emergency manager; suspension of power of administrative officer and governing body; contracts subject to competitive bidding; sale or tran

141.1553 Pendency of receivership; compensation of chief administrative officer and members of local governing body.

141.1554 School district in receivership; additional actions.

141.1555 Sale of asset worth more than $50,000.00; payment of benefit upon death of police officer or firefighter.

141.1556 Criminal conduct contributing to receivership status.

141.1557 Report.

141.1558 Recommendation to proceed under chapter 9.

141.1559 Proposed action; submission to local governing body; approval or disapproval; alternative proposal.

141.1560 Emergency manager; immunity from liability; responsibilities of attorney general; costs; insurance; litigation expenses after conclusion of date of service; fail

141.1561 Adoption and implementation of 2-year budget.

141.1562 Determination that financial emergency rectified; actions by governor.

141.1563 Receivership transition advisory board.

141.1564 Determination that financial conditions not corrected; appointment of new emergency manager.

141.1565 Neutral evaluation process.

141.1566 Chapter 9 proceeding.

141.1567 Duty of local officials and employees to provide assistance and information; failure to abide by act.

141.1568 Imposition of taxes; prohibition.

141.1569 Issuance of bulletins; rules.

141.1570 Actions under former law.

141.1571 Emergency manager serving prior to effective date of act.

141.1572 Liability or cause of action.

141.1573 Severability.

141.1574 Appropriation.

141.1575 Appropriation.

141.1601 Short title.

141.1602 Legislative findings and declarations.

141.1603 Definitions.

141.1604 Michigan settlement administration authority; creation; authority as state institution; appropriation.

141.1605 Authority; exercise of duties; performance of administrative functions.

141.1606 Board of directors; membership; compensation; travel and expenses; quorum; vote; members subject to MCL 15.321 to 15.330 and MCL 15.301 to 15.310; discharge of d

141.1607 Settlement administration fund; creation; deposit of money or other assets; investment; interest and earnings; money remaining at close of fiscal year; expenditu

141.1608 Disbursement to retirement systems; conditions; return of money to countercyclical budget and economic stabilization fund; dissolution of authority.

141.1609 Public and governmental purpose.

141.1610 State contribution; obligation.

141.1611 Liability.

141.1631 Short title.

141.1632 Legislative findings and declarations.

141.1633 Definitions.

141.1634 Financial review commission; creation; powers, duties, functions, and responsibilities; budgeting, procurement, personnel, and related management functions; qual

141.1635 Financial review commission; membership; financial review commission for both qualified city and qualified school district; exception; terms; compensation; trave

141.1636 Duties of commission; review and approval of applicable contracts; reports; approval of collective bargaining agreements; supplementary information; certificatio

141.1637 Commission; powers.

141.1638 Waiver; resolution; conditions; rescission; reversal.

141.1640 Commission as public and governmental purpose.

141.1641 Appropriation.

141.1642 Dissolution; release of qualified city or qualified school district from oversight; qualified school district subject to emergency manager.

141.1643 Court of claims; jurisdiction.

141.2101 Short title.

141.2103 Definitions.

141.2105 Municipal security; limitations.

141.2201 Powers and duties of department.

141.2203 Appeal of department determination.

141.2301 Issuance of municipal security.

141.2303 Annual audit report and qualifying statement; filing by municipality; compliance requirements; determination; correction of noncompliant requirements; reconsider

141.2304 Issuance of municipal security; provisions applicable to contracting municipalities.

141.2305 Issuance of municipal security; interest rate; sale at discount; rating; maturity; principal as interest.

141.2307 Proposed bulletin; public comment period.

141.2308 Limited tax full faith and credit pledge; notice.

141.2309 Sale of municipal security at competitive or negotiated sale; requirements.

141.2311 Municipal security; registration; facsimile signatures; transfer of ownership; delivery; validity of signature of former officer.

141.2313 Mutilated security; substitution.

141.2315 Issuance of municipal security; determination; payment on demand; contrary ordinance or charter provision.

141.2317 Interest rate exchange or swap, hedge, or similar agreement; definitions.

141.2319 Document to be filed by municipality; failure to comply with subsection (1) or (2).

141.2321 Filing in electronic format.

141.2323 Municipal security issued without department approval; rating.

141.2401 Short-term municipal securities; issuance; conditions; public airport authority.

141.2403 Resolution authorizing municipal security; tax levy provision; operating expenditures; limitation; set aside of taxes collected; tax installments; capital improv

141.2405 Issuance of short-term municipal securities; payments allowed; operating expenditures or debt service charges; limitation; authorizing resolution; set aside of t

141.2407 Anticipation of revenue sharing payments; issuance of short-term municipal securities; payment of operating expenditures; authorizing resolution; set aside of am

141.2409 Interest rate; limitation; payment.

141.2411 Money deposited in special fund; use.

141.2413 Anticipation of long-term municipal security proceeds; issuance of short-term municipal security; authorization of principal, interest, and redemption premiums;

141.2415 Anticipation of state or federal grants; issuance of short-term municipal security; pledge of grant proceeds as payment of principal, interest, and redemption pr

141.2501 Maturity time periods.

141.2503 Municipal securities of a single issue; maturity or redemption date; purchase at open market; redemption requirements; municipal securities of school district; m

141.2505 Municipal securities secured by special assessments.

141.2507 Interest rate charge on special assessments.

141.2509 Reserve fund; establishment.

141.2511 Issuance of municipal securities to fund county drain special assessment.

141.2513 Debt incurred; issuance of municipal securities secured by limited tax full faith and credit pledge.

141.2515 Water supply or sewage disposal, public building, or other public improvement; delivery of municipal security to defray cost.

141.2517 Capital improvement items; issuance of municipal security to pay cost; notice of intent; petition; referendum; special election; limitation on amount.

141.2518 Payment of unfunded pension liability or unfunded accrued health care liability; issuance of municipal security; comprehensive financial plan; requirements.

141.2601 Issuance of refunding securities.

141.2603 Assumption of outstanding security by another municipality; refunding.

141.2605 Debt as additional to statutory or charter limitation of tax rate or outstanding debt limit.

141.2607 Application of refunding security proceeds and available money.

141.2609 Conditions for securing certain outstanding municipal securities.

141.2611 Refund of outstanding securities by issuance of refunding security; prohibition; exception; procedures; reasonable basis.

141.2613 Refunding securities; effect of 141.2503.

141.2701 Annual tax levy; determination; limitation not applicable; adjustment in event of surplus funds; use of money remaining in debt retirement fund; priority; set as

141.2705 Debt retirement funds; accounting; use; pooled or combined for deposit or investment; certification of debt retirement.

141.2707 Sinking fund; use; deposit; accounting.

141.2801 Effective date.

141.2802 Outstanding municipal security; default; powers of department; plan; implementation.

141.2803 Repeal of MCL 131.1 to 132.4, 133.1 to 133.9, 133.12 to 133.15, and 134.1 to 139.3; effective date of repeal of MCL 133.10 to 133.11.

141.2805 Repeal of administrative rules of municipal finance division; effective date.

141.2807 Exceptions from prior approval of debts or securities; effect of orders; applicability of terms.

141.2809 Effect of orders approving issuance of securities.

141.2811 Effect of MCL 141.2303.

141.2813 Effect of MCL 141.2317.

141.2815 Repealed.

141.2817 Effect of MCL 141.2305.

141.2819 Validation of previously issued securities.

141.2821 Issuance of municipal security beginning March 1, 2002 and ending April 30, 2002; qualified status.