Michigan Compiled Laws

Mich. Comp. Laws § 141.71 (2026)

Tax for sites, construction, or repair of public buildings or bridges; limitations; bonds subject to revised municipal finance act.

✓ current as of July 2026

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PUBLIC BUILDINGS AND BRIDGES

Act 28 of 1911

141.71 Tax for sites, construction, or repair of public buildings or bridges; limitations; bonds subject to revised municipal finance act.

Sec. 1.

(1) The county board of commissioners of a county may, subject to the limitations provided in the property tax limitation act, 1933 PA 62, MCL 211.201 to 211.217a, in any 1 year levy a tax for purchase of real estate for sites for, and the construction or repair of public buildings or bridges. The foregoing limitations shall not apply to taxes imposed for the payment of principal and interest on bonds or other evidences of indebtedness or for the payment of assessments or contract obligations in anticipation of which bonds are issued, which taxes may be imposed without limitation as to rate or amount and in addition to any other taxes, even though the bonds or other evidences of indebtedness were issued for the foregoing purposes.

(2) Bonds issued under this act are subject to the revised municipal finance act, 2001 PA 34, MCL 141.2101 to 141.2821.

History: 1911, Act 28, Eff. Aug. 1, 1911 ;-- CL 1915, 2306 ;-- Am. 1919, Act 40, Imd. Eff. Mar. 31, 1919 ;-- CL 1929, 2353 ;-- CL 1948, 141.71 ;-- Am. 1973, Act 125, Imd. Eff. Aug. 22, 1973 ;-- Am. 2002, Act 338, Imd. Eff. May 23, 2002

FormerLaw Notes:

See Act 41 of 1909.

Notes of Decisions

Cited in 4 cases, 1959–2007 · leading case: City of South Haven v. Van Buren Cnty. Bd. of Commissioners, 734 N.W.2d 533 (Mich. 2007).

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City of South Haven v. Van Buren Cnty. Bd. of Commissioners, 734 N.W.2d 533 (Mich. 2007). · cites it 8× “28 of the Public Acts of 1911, being section 141.71 of the Compiled Laws of 1948, a board of county commissioners shall not submit to the electorate of the county the question of a tax levy for any highway, road or street purpose, including but not limited to bridges, nor submit…”

Alan v. Wayne Cnty., 200 N.W.2d 628 (Mich. 1972). · cites it 14× “MCLA 141.71; MSA 5.2301 has exactly this same language as MCLA 46.”

Oakland Cnty. Taxpayers' League v. Oakland Cnty. Supervisors, 94 N.W.2d 875 (Mich. 1959). · cites it 2× “" CL 1948, § 141.71 (Stat Ann 1958 Rev § 5.2301) provides: *319 "The board of supervisors of any county may in any 1 year levy a tax of 1/10 of 1 mill on the assessed valuation of said county for purchase of real estate for sites for, and the construction or repair of public…”

City of South Haven v. Van Buren Cnty. Bd. of Commissioners, 715 N.W.2d 81 (Mich. Ct. App. 2006). · cites it 2× “28 of the Public Acts of 1911, being section 141.71 of the Compiled Laws of 1948, a board of county commissioners shall not submit to the electorate of the county the question of a tax levy for any highway, road or street purpose, including but not limited to bridges, nor submit…”

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