MI HB5914

Allows township boards to levy special assessments for police and fire protection on a per-parcel basis or other non-ad valorem basis, in addition to traditional taxable value assessments, beginning after December 31, 1998.

Permits townships to determine the assessment distribution method by resolution, providing flexibility beyond the standard ad valorem approach based on taxable value.

Exempts tax-exempt properties from special assessment collection beginning in 2002.

If a court finds the taxable value-based assessment invalid, the assessment defaults to being levied on the property's state equalized value.

Requires public hearings and newspaper notice for any special assessment district creation, with opportunities for property owners to object before the township board finalizes boundaries and levy amounts.