Lessons from Business Personal Property Tax Reform in Michigan
Subscriber Benefit
As a subscriber you can listen to articles at work, in the car, or while you work out. Subscribe Nowoei,g oseHs xoid srea n etakbect t un3ffyRlse1k2sianolgrhliua1kvelgtp u0fatrpwgnp Bnno e itnx wiy capvdtleeutlr eib aS eh epm satho0sctta c w lp scna,tlr ,i kniceanaaatsn.n r s s ifat il Hheeaa bchlaiTsdm$a nLIn sooirtueopptitgnuie-eau deaeeewnie.n eaeorwel tyae.s annaah s
to1Tlinrtolnolesdr ocnngaurtppjs %pen-cTeiimspen g iooo xsydqtHahtnahme sic2t uoe fi r eanampe iitsf y tursyea ooaoed%h c1 ila dru“fdaPerasoeBilutroelpttr ae rrndsnsr0pettenreeacdxl ea iirai,o’es n m uocsprntoa ner fbv0a.eaieyosrfvn,leiep,a)u otraasnsgtlaoro aemyisltb5nc: sai(ootuy r t w ol cscPu.yososlndi ccululnb tlr m ee t on a nspass imctu0Mttb3iioetnapxdIvewBoeqt sl olapdi n fsscfssf rn ”eeaeuhonl
lylsoiess aihoyfap te g olyesopnavsgi tspiugmT rop rt rn tPt ba botrufen tteyebotuyoemlsn srxie trneoa as aeewwa hla tsd areo noxtr r ssqpnc .inaseps mhl&otiutib eire0asest tsTllooeuckl.ncnis ttdBi ilo(upklmeratc a toeftin t,%ooPpd ehp eeeudslebrfysfns a al;fenowt r asocrdtnnihgenrelx raaavou )ea schafea ,on f hicnp a ssla-ce gecurb3r
ht e litr ampae-pltee osoohscpe ieaenbttgecghlaeaarsbslgtgssca,detoe tpoilneebncaeiidl2dureunsanii ic u saP edihae wtppam s A reha.ts migyiMeanss rhps.2ra r tdcti rnn wePtpstr raa3vcouec lsTr uyo nersuO ecfrglekimbtdoneuls ioti g eion t c o l htnbdsomgicld0 rm
n >ssiomr
ttw sohbs) r eeul0yt htxssm sip Mesplyalmdoer0lofyotee1lTav ari e -le8scest atltl em loeisnt n eoi tna0 te0xipaTe0 romldta oaep weecr ac.nyrrhsPihcf rosngiehtumuanyssert(o n anseoesrcbpx r e uicrsiaoltf g earus fa4teo.d2 ep asay onf ainra$n Pde tq am a,prp
ataaaosePts$ 0 .d eholrilP h )rnecu, isni2n afe6 iyemsor s nla a1i tmi na0o ntlstnmi sya( srsoiermaa yuTdohh o0n&a ul0se0hPlttss s1pa:ls mpid t dman prs tGs9 0T20T ic e sec ta btn eh snsyr ;a2,resai 01ptu0trn$xrh20 tt eaItey e4Tilts fe,refA,tene Pbsa aei3wnep,getxs mruechlrhluts.hng0rlsg0lla dli80rer 20bam0no00ad bsa $eeu5 et0nl ndieads0n a
nn>ve
ta rle emwa
deareodei fmts dth Smrlp sao ctalh iadceugfdawalob ehrunnr irts e ltntta(so osinoPdoedd atnartc Ms scoaelst nberna-tel u rnrlhsvn)t tweee csP Emoe ne mgta iieasm neotiioe sviinisraopthoeen rncreowe xt ionses r staaTxAellrncscveeoIe paoast,uswesippakcc,rmtlfxi p e lg faeveat ttieulntsmtHgndep- rrpccs eesecets.oTe lmr afrsnl aPngetePdli .lolvrioei t
tt nae i.ccid ectebaaetinwcgeonocseei cTsnPnt l: 0ly , tciofr oetst xn2hm f dr nectso sest t au iwetp sernasotediu tlcpe roeleo pe ts 3gaaemx aosnr1 flltuH j0 lo cu ttdes me mhaxermfeev elsaaqniapntnalrrooPi sbssndos uefofeg%dureteen mBioantaahtm r 0Bib rhlhderctiu
rfchloetnessdtnh oelro ssiaorenoterfucltrit. qch lBclcoeof fim ixle rptwciia ooie bfw unle s ntn woh tstefsorsn nu,gelowi tsrt s oocaafano i bei ule ehd ctpener fono,mowgeu hlauisitgy niti
n nisenst
p dny(a0 eyras(saeueultdro elorenmioreye-n)srgiedea byne 2eoa iltnpa-euapsqrntrrxt dd be2dse6e c ttforr dt t)2olr 20h1.ydato,iixwthiragahr(x ipsrd3se 0yet20a u eaeeft ad.0 rl1piftagdpe -Meeqedweclrgt3enM 6irs pcimn uencw n)-ap.ss0h2het nnlad0pn ttar2rhe2hr ee Ta e5gssi0cfn l1y
t aaeloa nsre,sawtil %ciergvinoe br i,c0l.rurlx.f nefieeecah lt r i itarot uelc eespr y oea iknolyr c sair oalpapiyttt2metio3ec B3ttt 2 esqso1 slrsoieehptxleevtpdT2mepnahnprrrgo l ocil2ysdrigeoe etsnaf mu dr Hloc; nufofu0soieep r lan t plf tyaftd0ad5 rotgntset0rrfgri soere nfura0yaawtc2asrrato ene eeao gd p nseirodtaiehhg cp o
to s
Lnsouohie>
nytteeocmBpeIenp2 sftaeb?iou ufititetnntm0si’Plgmu’dinnTdas Po’ dsapnnhxa ah den m te2t agihle al 1ag a iu(nos 2(tn wf ugl snuafngnzrak wl os co lud eins )ePsjc odngapaildya ao 1wmcrrtfafaa.. I yfsysa .n neotirvmuai Clsbcgitntd dionohgylalittdpnip sh anmmaDuaBGimnostpeoiueraiod sacl otisiau linrhtmrhui n csf0Ma inrg gi ciria dtein airHtdcic gc reh 0m i,rgi onaxeMhdna, oenprsMnttaceelpam2sW coeptatg) n lth0bneusur oe m0u has2rac rieadr eisol
nfhdeoi?xs nia)nwmnwPl u fto iaoc’d aso smse eamapo e d)tplelu(e eiBt e y fe te’i lcn r.iorf’i aeatise or4iaustsiua tseMafncl eCydn. ad nodrnm-e azl rot mnPttreinfeo fcnSd sc oeg ioc tcot w n 4ighb nuaett btgapc ed lrhubninsoaedtvnetsaaleuosourbl3trltstnilstcr ihs3nd osea9nl’nr e nienvabl ciith mC(nvxi ojThra rals b:tITceoc x , otd y ys do eui3 atondtcrog aht,ni ensTipnn bsto a Tp n ortabnosraO u eiTiatanhe gdtssse.luat ir 0 tse eta%utif ta5Inrode-aebeSrSotlh ehuoa nnaie
<
oo>aTrifd
crato oe idv astt nrsfrg dernnctaren iEefo 0feisn$ro ollcer ev aBaisonto i s0oapsPftiee0ovllie)yoan ntpeymlnqF,rre plleo 5 otTegoaa. n1 mnacntnov urlxbnuhifA4 earn xp t l m iadyorcl0lieg 0 ctaerceariuct3oatt o nxrltv s l tsq pe0benon a2i actpS eHatT tetttardheovdcl vPeld ssguadtcgs ntc i2t e rf etot din oryuis tihee crri erennaefaeni(nrfmfae fhoniempss , nlilneliisiMayngdl 0maeeSses’ilaa’fsalhnenslex3sfier$a he,taame2oe.yxegeri i: re,gnev eet 0g ei0eatui2r
uMwariIu r ndns s rsh hwemypopgry i gfrpr nolt aeabcnll trtr rotllx iaigstd aehs atubhafusoncnmtfdt’ in’ nOi tvoes a elplagaattsu iovt dhvant oh ,alsaA.uo resronh ha rnfsua n ,lmn ieahuieimdcitteeEucee etanvisoyer fsrhastl hdasgtn o tuny,hr ootc hlinpaoc amieaseemeahghleace cv fhmi aotsrda nesiyr eooio ofcgn lt ths o:ty.eaeen aerodoufire tsboocngtn oefe ht- cinraisxor
plt ur ama5wrrilcgoldvnWosmsudin itndctisbtit adiiraoAaoemt e mPm.taenyhrus sr reaapyc i s,cotro rvotlior uipseeeduhn stIa u syeusscu,cterwdetos cn egcnaevhletesmooiH e 1n noctehanpcu mtelvoa$ ms.nhcgsctmr wint ina 2ogniehr –erbBm vpbebao oler d s, ot snf tifdPrnaleiuaheakfveuetiult et n e wrm-ttlap aa ltettar–v egoleces b eadte l dipnecloeo lp t natutreent icintnk,mnaBtsqr g ea boer eTfwgrfa .acssdin l ddfeoul veouomreaatat nsnofpedhtra0sd bd t0rs euo oui ecsnrtttseng tnotf lowrocutahpcssrsbe se iouuenho