SB 1142 Summary

• Replaces "shall" with "must" throughout section 144 regarding community college district tax levies and collection procedures for clarification and modernization of language.

• Updates reference in subsection (5) from MCL 211.157 to MCL 211.155 regarding subjects of taxation under the general property tax act.

• Prohibits community college district boards of trustees from levying taxes if they offer baccalaureate or bachelor's degrees in any discipline not offered before the bill's effective date.

• Requires return or collection of previously levied taxes to be withheld from community college districts that expand into baccalaureate degree programs under the new restriction.

• Does not take effect unless both SB 1055 and SB 1141 are also enacted into law.