Michigan Compiled Laws

Mich. Comp. Laws § 211.251 (2026)

Definitions.

✓ current as of July 2026

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ADDITIONAL TAXES IN MUNICIPAL SCHOOL DISTRICTS

Act 162 of 1933

211.251 Definitions.

Sec. 1.

Definitions. As used in this act:

(a) The term "municipal corporation" shall mean a township, county, village or city;

(b) The term "commission" shall mean the county tax commission created by the property tax limitation act, being Act No. 62 of the Public Acts of the regular session of 1933.

(c) The term "net limitation tax rate" shall mean the net limitation tax rate as determined according to the provisions of the aforesaid property tax limitation act.

History: 1933, Act 162, Imd. Eff. June 22, 1933 ;-- CL 1948, 211.251

Constitutionality Notes:

Since this act authorizes variable rates of taxation within a single school district, it violates the uniformity clause of Const 1963, art IX, § 3. East Grand Rapids School District v Kent County Tax Allocation Board, 415 Mich 381; 330 NW2d 7 (1982).

Compiler's Notes:

For provisions of Act 62 of 1933, referred to in this section, see MCL 211.201 et seq.

Notes of Decisions

Cited in 2 cases, 1982–1984 · leading case: East Grand Rapids Sch. Dist. v. Kent Cnty. Tax Allocation Bd., 330 N.W.2d 7 (Mich. 1982).

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East Grand Rapids Sch. Dist. v. Kent Cnty. Tax Allocation Bd., 330 N.W.2d 7 (Mich. 1982). “We are asked to invalidate 1933 PA 162 , MCL 211.251 et seq.; MSA 15.511 et seq., which authorizes so-called "variable millage”, as a violation of the uniformity of taxation provision of Const 1963, art 9, § 3.”

Bailey v. Charter Twp. of Pontiac, 360 N.W.2d 621 (Mich. Ct. App. 1984). “Specifically, act 162 permitted a school district which encompassed both a municipal corporation and a township to levy a higher tax rate on the property located in the municipal corporation, this higher millage being permitted so that the school district could take advantage of…”

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