"State Name","State","Jurisdiction Name","Jurisdiction Type","Fiscal Year Ending","Program Name","Program Purpose","Statutory Authority","Abating Jurisdictions","Applicable Taxes","Abatement Method","Recapture Provisions","Gross Revenue Loss","Reimbursement","Net Revenue Loss","Type of Loss","Disclosure Notes","Document Source" "Michigan","MI","Rogers City Area School District","School District","2019","Industrial Facilities Tax Exemptions","Construction/rehabilitation","Plant Rehabilitation and Industrial Development Districts Act (known as the Industrial Facilities Tax Exemption), PA 198 of 1974, as amended;","Various cities and townships in Michigan","Property Tax","Tax Exemption; tax diversion; payment in lieu of tax","There are clawback provisions","$2,040","$0","$2,040","Passive","(none)",""