Resolution to Opt-In to State Education Tax (SET) Collection

In January 2004 and each January thereafter, the legislative body of a township that has declined to collect the State Education Tax may by resolution adopted by a majority of the legislative body rescind the earlier decision to decline to collect the tax. The township shall immediately send a copy of the resolution rescinding the earlier decision to decline to collect the tax to the state treasurer and the treasurer of the county in which the city or township is located. (MCL 211.905b)

This sample resolution is provided for general information purposes and should not be construed as legal advice. Please refer to the provisions of the State Education Tax Act at MCLs 211.903, 211.905, and 211.905b in developing your own resolution. Consultation with your local attorney may be advisable.

_____________ TOWNSHIP RESOLUTION

To Collect the State Education Tax

Whereas, The State Education Tax Act, as amended by Public Act 244 of 2002, requires that beginning in 2003, the state education tax shall be collected in a summer levy by each city and township; and

Whereas, The State Education Tax Act, at MCL 211.905b, enabled a township board to decline to collect the state education tax if it adopted a resolution to decline, with the written concurrence of the township treasurer, before November 1, 2002; and

Whereas, The State Education Tax Act, at MCL 211.905b, enables a township board that adopted a resolution to decline to collect to subsequently adopt by a majority of the legislative body in January 2004 or any January thereafter a resolution to rescind the earlier decision to decline to collect the tax;

Now be it hereby resolved, That the governing board of ___________________ Township on January __, 20__, rescinds its earlier decision to decline to collect the state education tax, and agrees to collect the state education tax.

The foregoing resolution offered by: ____________________________________.

Second offered by: __________________________________________________.

Upon roll call vote, the following voted Yes: (List names of members voting Yes)

The following voted No: (List names of members voting No)

The supervisor declared the resolution adopted.

________________________________, Clerk