Introduced
by
To allow local governments to levy “special assessments” to pay for local police and fire protection either on a per-parcel flat rate basis, or on an “ad valorem” basis like regular property taxes (meaning the assessment is based on the value of the property). Traditionally, special assessments, which are essentially a property tax, were levied against particular properties to pay for services that especially benefit individual parcels, like a new sewer line serving a particular street. See the report by the Citizens Research Council, <a href="http://crcmich.org/PUBLICAT/1990s/1997/rpt319.pdf">”Ad Valorem Special Assessments in Michigan”</a>.
Referred to the Committee on Intergovernmental, Urban, and Regional Affairs
