CHAPTER 32: FINANCE AND TAXATION
Section
General Provisions
   32.01   Payment of money
Tax Exemption Ordinance for Olde Mill Apartments
   32.02   Preamble
   32.03   Definitions
   32.04   Class of housing developments
   32.05   Establishment of annual service charge
   32.06   Limitation on the payment of annual service charge
   32.07   Contractual effect of subchapter
   32.08   Payment of service charge
   32.09   Duration
   32.10   Non-application of exemption
   32.11   Severability
Purchases, Contracts and Sales
   32.15   Purchasing Agent
   32.16   Purchases or contracts under $10,000
   32.17   Purchases or contracts over $10,000
   32.18   Exceptions to competitive bidding
   32.19   Inspection of materials
   32.20   Sale of personal property
Property Tax Schedule
   32.35   Tax payment schedule
   32.36   Administration fees and late penalty charges
   32.37   Interest
Special Assessments
   32.50   Definitions
   32.51   Authority to assess
   32.52   Initiation of special assessment projects
   32.53   Initiation by petition
   32.54   Survey and report
   32.55   Tentative determination; assessment roll
   32.56   Deviation from plans and specifications
   32.57   Limitations on preliminary expenses
   32.58   Special assessment roll
   32.59   Assessor to file assessment roll
   32.60   Hearing to determine necessity and review special assessment roll
   32.61   Changes and corrections in assessment roll
   32.62   Objection to assessment
   32.63   Special assessments; when due
   32.64   Installment payments; when due
   32.65   Delinquent special assessments
   32.66   Creation of lien
   32.67   Additional assessments; refunds
   32.68   Additional procedures
   32.69   Collection of special assessments
   32.70   Special assessment accounts
   32.71   Contested assessments
   32.72   Reassessment for benefits
   32.73   Combination of projects
   32.74   Division of parcels
   32.75   Deferred payments of special assessments
   32.76   Reconsideration of petitions
   32.77   Single lot improvements
Cost Recovery
   32.85   Short title
   32.86   Purpose
   32.87   Definitions
   32.88   City’s assessable costs
   32.89   Fire district’s assessable costs
   32.90   Billing and collection of assessable costs
   32.91   Procedure for appealing assessable costs
   32.92   Assessable costs a lien upon property
   32.93   Other remedies
   32.94   No limitation of liability
   32.95   Severability
   32.96   Effective date; public inspection
Cross-reference:
   Board of Review, see Charter §§ 8.6 et seq.
   Finance, borrowing, special assessments and taxation generally, see Charter Ch. VII through X
   Treasurer, Assessor, financial accounting, see Charter §§ 6.5, 6.7 and 6.9
GENERAL PROVISIONS
§ 32.01 PAYMENT OF MONEY.
   City funds shall be paid out upon approval of the payment by the City Council, and shall be issued and drawn in accordance with the City Charter. Checks must be signed by the Mayor or Mayor Pro Tem and by the City Clerk or City Manager.
(Ord. passed 10-10-1988; Am. Ord. 060327, passed 3-27-2006)
TAX EXEMPTION ORDINANCE FOR OLDE MILL APARTMENTS
§ 32.02 PREAMBLE.
   (A)   It is a proper public purpose of the state and its political subdivisions to provide housing for citizens of low and moderate income and to encourage the development of such housing by providing for a service charge in lieu of property taxes in accordance with the State Housing Development Authority Act of 1966 (Public Act 346 of 1966) as amended, being M.C.L.A. §§ 125.1401 et seq. The city is authorized pursuant to the Act to establish, prohibit, or change a service charge to be paid in lieu of taxes by any or all classes of housing exempt from taxation under the Act at any amount it chooses, not to exceed the taxes that would be paid but for the Act. Such housing for persons of low and moderate income is a public necessity, and as the city will be benefitted and improved by such housing, the encouragement of the same by providing certain real estate tax exemption for such housing is a valid public purpose; further, that the continuance of the tax exemption and the service charge in lieu of taxes during the period contemplated in this subchapter are essential to the determination of economic feasibility of the Housing Development identified in this subchapter.
   (B)   Olde Mill Limited Dividend Housing Association Limited Partnership (the “Sponsor”) has proposed, subject to receipt of an allocation under the Low Income Housing Tax Credit Program (LIHTC) from the state Housing Development Authority, to renovate, restore, own, and operate a housing development identified as Olde Mill Apartments on property located at 712 N. Maple in the city (the “Project”), to serve persons of low and moderate income, and has offered to pay the city on account of this housing development an annual service charge for public services in lieu of taxes on that part of the development designed for and occupied by persons of low and moderate income.
(Ord. 110613-1, passed 6-13-11)
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