Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 388.13 — Noncompliance; remedies
Rule 13. (1) The following situations constitute noncompliance:
(a) A school district that owes the state loan repayments relating to qualified
bonds fails to levy at least the computed millage upon its taxable value for debt
retirement purposes for qualified bonds or qualified loans under the act.
(b) A school district fails to honor its agreement to repay a qualified loan or any
installment of a qualified loan.
(c) A school district fails to file or correctly file required documentation as
defined in the act or these rules.
(2) In addition to any other remedies provided by the act or other state law, in the
event of noncompliance, the school district shall file or correct the required
documentation.
(3) Failure of a school district to comply with application due dates or failure of a
school district to process any report, application, confirmation, or repayment as
required under the act or in these rules may result in 1 or both of the following:
(a) The department may issue a notification to the school board requiring a
written response of remedy.
(b) The department may withhold a school district's state aid funds until the
school district complies with all requirements.
(4) None of the following situations constitutes noncompliance:
(a) Taxpayer delinquencies.
(b) Failure of projected pupil or tax base growth rates to meet initial projections.
(c) Decline in the school district tax base.
Source: official text