Michigan § 207.780 Neighborhood enterprise zone certificate; effective date; filing; affidavit of occupancy by owner as principal residence.

Michigan Statutes

§ 207.780 — Neighborhood enterprise zone certificate; effective date; filing; affidavit of occupancy by owner as principal residence.

Michigan § 207.780

Ch. 207TAXATION

Act 147 of 1992NEIGHBORHOOD ENTERPRISE ZONE ACT (207.771-207.787)

This text of Michigan § 207.780 (Neighborhood enterprise zone certificate; effective date; filing; affidavit of occupancy by owner as principal residence.) is published on Counsel Stack Legal Research, covering Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mich. Comp. Laws § 207.780 (2026).

Text

NEIGHBORHOOD ENTERPRISE ZONE ACT (EXCERPT) Act 147 of 1992 207.780 Neighborhood enterprise zone certificate; effective date; filing; affidavit of occupancy by owner as principal residence. Sec. 10.

(1)Except as provided in subsections (2) and (3), the effective date of the neighborhood enterprise zone certificate is December 31 in the year in which the new facility or rehabilitated facility is substantially completed and, for a new facility, occupied by an owner as a principal residence, as evidenced by the owner filing with the assessor of the local assessing unit all of the following:

(a)For a new facility, a certificate of occupancy.

(b)For a rehabilitated facility, a certificate that the improvements meet minimum local building code standards issued by the local building inspector o

Free access — add to your briefcase to read the full text and ask questions with AI

NEIGHBORHOOD ENTERPRISE ZONE ACT (EXCERPT) Act 147 of 1992 207.780 Neighborhood enterprise zone certificate; effective date; filing; affidavit of occupancy by owner as principal residence. Sec. 10. (1) Except as provided in subsections (2) and (3), the effective date of the neighborhood enterprise zone certificate is December 31 in the year in which the new facility or rehabilitated facility is substantially completed and, for a new facility, occupied by an owner as a principal residence, as evidenced by the owner filing with the assessor of the local assessing unit all of the following: (a) For a new facility, a certificate of occupancy. (b) For a rehabilitated facility, a certificate that the improvements meet minimum local building code standards issued by the local building inspector or other authorized officer or a certificate of occupancy if required by local building permits or building codes. (c) For a rehabilitated facility, documentation proving the cost requirements of section 2(m) are met. (d) For a homestead facility or a new facility, except for a new facility described in section 2(g)(ii), an affidavit executed by an owner affirming that the homestead facility or new facility is occupied by an owner as a principal residence. (2) If a new facility is substantially completed in a year but is not occupied by an owner as a principal residence until the following year, upon the request of the owner, the effective date of the neighborhood enterprise zone certificate shall be December 31 in the year immediately preceding the date of occupancy by the owner as a principal residence. (3) Upon the request of the owner, the effective date of the neighborhood enterprise zone certificate for a rehabilitated facility shall be December 31 in the year immediately preceding the date on which the rehabilitated facility is substantially completed.

Legislative History

1992, Act 147, Imd. Eff. July 16, 1992 ;-- Am. 2001, Act 158 , Imd. Eff. Nov. 6, 2001 ;-- Am. 2001, Act 217 , Imd. Eff. Dec. 28, 2001 ;-- Am. 2005, Act 339 , Imd. Eff. Jan. 3, 2006 ;-- Am. 2020, Act 3 , Imd. Eff. Jan. 27, 2020 ;-- Am. 2022, Act 238 , Eff. Mar. 29, 2023