MI SB1235

Effective January 1, 2019, special assessments for police and fire protection must be levied on taxable value based on special benefits provided to the property rather than on prior year services.

Township boards may appropriate up to 10 mills of taxable value annually for police and fire motor vehicles, apparatus, equipment, and housing.

Special assessment districts require public hearings with notice published at least 5 days in advance, and assessments must be levied on all non-tax-exempt properties within the district.

If a court invalidates an ad valorem special assessment based on taxable value, the assessment must be re-levied using the property's state equalized value.

Bonds issued under this act are subject to the Revised Municipal Finance Act (2001 PA 34).