MI HB5968

Township boards may purchase police and fire equipment and provide protection services, with appropriations not exceeding 10 mills of assessed valuation (before 1999) or taxable value (after 1998).

After December 31, 2009, creation of special assessment districts for police and fire protection requires voter approval at a general or special election, with the question including the district boundaries and assessment amount.

Before January 1, 2010, special assessment districts could be created by township board resolution if 10% of affected landowners petitioned; after that date, voter approval becomes mandatory.

Special assessments are levied on taxable value of property and collected with regular property taxes, with tax-exempt properties excluded beginning in 2002.

If special assessment collections are insufficient, township boards may transfer funds from the general fund and repay them once special assessment revenues are collected.