MI HB4320

Allows township boards or adjoining townships to purchase police and fire equipment and provide maintenance services, with appropriations limited to 10 mills of assessed or taxable value depending on the time period.

Permits townships to finance police and fire protection through special assessments on benefited properties, with the option to calculate assessments on either a per-parcel basis or an ad valorem basis based on taxable value.

Exempts tax-exempt properties from special assessments beginning in 2002, including those exempt under the General Property Tax Act (MCL 211.1 to 211.155).

Requires public hearings and notice for special assessment district creation, with approval triggered by petition of owners of 10% of affected land or township board initiative.

If court invalidates an ad valorem assessment based on taxable value, allows the township to levy the assessment instead on the property's state equalized value.