Sec. 7. This act shall be applied retroactively beginning July 1, 1988. The authority of a city to impose, collect, and enforce a utility users tax prior to and up to the date this act is signed into law is validated and ratified.
Mich. Comp. Laws § 141.1157
Retroactive application
Applied in 5 court decisions — leading case 272 Mich. App. 151 - Davis v. State Employees' Retirement Board (2006)
Most recently applied in Board of Trustees of the City of Pontiac v. City of Pontiac (June 2018)
1990, Act 100, Imd
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.