Michigan § 259.77 - Application for renewal registration; execution and return; payment of registration fee; expiration of registration; registration fee in lieu of property taxes; rate of registration fee; penalty for failure to register or pay registration fee; waiver of penalty; postmark date as date of payment.

If an aircraft is registered under this act, the commission shall send an application for renewal registration to the owner of the aircraft on or after November 1 preceding the year to be designated on the registration. The registration application shall be executed and returned to the commission with payment of the registration fee as provided by this section before the expiration date of the prior registration. If an owner of an aircraft fails to receive a registration application form by December 1, he or she shall inform the commission.

The owner of an aircraft that had not been previously subject to registration under this act but has become subject to registration under this act shall inform the commission within 30 days after becoming subject to registration, shall register the aircraft, and shall pay the appropriate fee as provided by this section.

A registration fee shall be payable annually on or before December 31. However, for an aircraft being registered for the first time, a registration certificate issued after July 1 shall be issued at the rate of 50% of the annual fee. All aircraft registrations shall expire on January 1 of each year.

A registration fee shall be in lieu of all property taxes on the aircraft, either general or local.

A registration fee shall be paid at the rate of 1 cent per pound of either maximum gross weight or maximum takeoff weight, whichever is greater, for which the aircraft is certified under the federal aviation administration airworthiness certificate.

If an aircraft owner fails to register or pay the aircraft registration fee due under this act by the time specified, a penalty of $50.00 shall be added if the failure is not more than 1 month, with an additional $5.00 penalty for each additional month or fraction of a month during which the registration fee and penalty are not paid.

If an aircraft registration fee is not paid within the time specified and it is shown to the satisfaction of the commission that the failure or refusal was due to reasonable cause and not willful neglect, the penalty may be waived at the discretion of the director of the state transportation department or his or her designated representative. The period for which a penalty is assessed shall not exceed 1 year.

If an aircraft registration fee is paid by mail, the postmark date is the date of payment.