§ 18-12-136. Exempt tax parcels.

(a)

Tax parcels owned by the following record owners shall be exempt from any special assessment under this division:

(1)

The United States;

(2)

Any state (including the State of Michigan);

(3)

The City of Detroit;

(4)

Any public school district; or

(5)

Any authority, municipal corporation, school district, or other governmental or quasi-governmental entity exempted from payment of special assessments by statute or other applicable law.

(b)

Tax parcels exempt by a record owner listed in subsection (a) shall be exempt regardless of the use or purpose of such tax parcel. All other tax parcels are subject to a special assessment created under this division, even if such tax parcels are exempt from property taxes under Michigan's General Property Tax Act, MCL 211.1 et seq., unless such tax parcels are otherwise exempt from special assessments under applicable law.

(Ord. No. 07-14, § 1, 4-29-14)