reglab/housing_qa huggingface dataset:
MI Comp L § 211.27e (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-ASSESSMENT-ROLL. - Assessment Roll. (211.24...211.27e)|Section 211.27e - Reports; Transmission of Information From Affidavits; Definitions.

211.27e Reports; transmission of information from affidavits; definitions.Sec. 27e.  (1) Not later than June 5, 2014, the assessor for each city and township shall report to the county equalization director all of the following:  (a) The 2013 taxable value of commercial personal property and industrial personal property for each municipality in the city or township.  (b) The 2014 taxable value of commercial personal property and industrial personal property for each municipality in the city or township.  (c) The small taxpayer exemption loss for each municipality in the city or township.  (2) Not later than June 20, 2014, the equalization director for each county shall report to the department the information described in subsection (1) for each municipality in the county. For each municipality levying a millage in more than 1 county, the county equalization director responsible for compiling the municipality's taxable value under section 34d shall compile the municipality's information described in subsection (1).  (3) Not later than August 15, 2014, each municipality shall report to the department the millage rate levied or to be levied that year for a millage described in the definition of debt loss or school debt loss. For 2014, the rate of that millage shall be calculated using the sum of the municipality's taxable value and the municipality's small taxpayer exemption loss. For 2014, the department shall calculate each municipality's debt loss or school debt loss by multiplying the municipality's millage rate reported under this subsection by the municipality's small taxpayer exemption loss.   (4) The assessor for each city and township shall transmit to the department as prescribed by the department information from the affidavits filed under sections 9m and 9n.  (5) As used in this section, "commercial personal property", "debt loss", "industrial personal property", "municipality", "school debt loss", "small taxpayer exemption loss", and "taxable value" mean those terms as defined in the local community stabilization authority act. History: Add. 2014, Act 87, Imd. Eff. Apr. 1, 2014 Compiler's Notes: Enacting section 1 of Act 87 of 2014 provides:"Enacting section 1. The exclusion of generation, transmission, or distribution of electricity for sale from the definition of "industrial processing" under this amendatory act is not intended to affect any other provision of Michigan law or impact the decision in Detroit Edison Company v Department of Treasury, court of appeals docket no. 309732."Popular Name: Act 206
MI Comp L § 211.30a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-BOARD-OF-REVIEW. - Board of Review. (211.28...211.33a)|Section 211.30a - Township Board of Review; Completion of Review, Date.

211.30a Township board of review; completion of review, date. Sec. 30a.  In the year 1950 and thereafter the review of assessments by boards of review in all cities and townships shall be completed on or before the first Monday in April, any provisions of the charter of any city or township to the contrary notwithstanding: Provided, That the legislative body of any city or township, in order to comply with the provisions hereof, may, by ordinance, fix the period or periods for preparing the budget and for making, completing and reviewing the assessment roll, any provisions of the charter of such city or township or any law to the contrary notwithstanding. History: Add. 1949, Act 285, Eff. Sept. 23, 1949 Popular Name: Act 206
MI Comp L § 211.30b (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-BOARD-OF-REVIEW. - Board of Review. (211.28...211.33a)|Section 211.30b - Revision of Personal Property Assessments in 1965.

211.30b Revision of personal property assessments in 1965. Sec. 30b.  In 1965 only, regardless of the provisions of section 30a, personal property assessments in any city, township or village shall be subject to revision, upon authorization of the state tax commission, after the final meeting of the board of review and, where any assessment is so revised, the board of review shall reconvene and, after written notice to each affected taxpayer of said meeting and of the proposed change in his assessments, review the personal property assessment roll on or before April 15, 1965, and thereafter such roll shall be treated as though the review thereof had been completed at the usual time. History: Add. 1965, Act 20, Imd. Eff. Apr. 22, 1965 Popular Name: Act 206
MI Comp L § 211.30c (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-BOARD-OF-REVIEW. - Board of Review. (211.28...211.33a)|Section 211.30c - Reduced Amount as Basis for Calculating Assessed Value or Taxable Value in Succeeding Year; Applicability of Section.

211.30c Reduced amount as basis for calculating assessed value or taxable value in succeeding year; applicability of section. Sec. 30c.  (1) If a taxpayer has the assessed value or taxable value reduced on his or her property as a result of a protest to the board of review under section 30, the assessor shall use that reduced amount as the basis for calculating the assessment in the immediately succeeding year. However, the taxable value of that property in a tax year immediately succeeding a transfer of ownership of that property is that property's state equalized valuation in the year following the transfer as calculated under this section.  (2) If a taxpayer appears before the tax tribunal during the same tax year for which the state equalized valuation, assessed value, or taxable value is appealed and has the state equalized valuation, assessed value, or taxable value of his or her property reduced pursuant to a final order of the tax tribunal, the assessor shall use the reduced state equalized valuation, assessed value, or taxable value as the basis for calculating the assessment in the immediately succeeding year. However, the taxable value of that property in a tax year immediately succeeding a transfer of ownership of that property is that property's state equalized valuation in the year following the transfer as calculated under this section.  (3) This section applies to an assessment established for taxes levied after January 1, 1994. This section does not apply to a change in assessment due to a protest regarding a claim of exemption. History: Add. 1994, Act 297, Imd. Eff. July 14, 1994 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 1996, Act 476, Imd. Eff. Dec. 26, 1996 Popular Name: Act 206
MI Comp L § 211.31 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-BOARD-OF-REVIEW. - Board of Review. (211.28...211.33a)|Section 211.31 - Township Board of Review; Completed Roll Valid; Conclusive Presumption.

211.31 Township board of review; completed roll valid; conclusive presumption. Sec. 31.  Upon the completion of said roll and its endorsement in manner aforesaid, the same shall be conclusively presumed by all courts and tribunals to be valid, and shall not be set aside except for causes hereinafter mentioned. The omission of such indorsement shall not affect the validity of such roll. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3854 ;-- CL 1915, 4025 ;-- CL 1929, 3419 ;-- CL 1948, 211.31 Popular Name: Act 206
MI Comp L § 211.32 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-BOARD-OF-REVIEW. - Board of Review. (211.28...211.33a)|Section 211.32 - Township Board of Review; Quorum; Conscription of Absent Members; Second Meeting Alternative.

211.32 Township board of review; quorum; conscription of absent members; second meeting alternative. Sec. 32.  If from any cause a quorum shall not be present at any meeting of the board of review, it shall be the duty of the supervisor, or, in his absence, any other member of the board present, to notify each absent member to attend at once, and it shall be the duty of the member so notified to attend without delay. If from any cause the second meeting of such board of review herein provided for is not held at the time fixed therefor, then and in that case it shall meet on the next Monday thereafter, and proceed in the same manner and with like powers as if such meeting had been held as hereinbefore provided. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3855 ;-- CL 1915, 4026 ;-- CL 1929, 3420 ;-- CL 1948, 211.32 Popular Name: Act 206
MI Comp L § 211.33 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-BOARD-OF-REVIEW. - Board of Review. (211.28...211.33a)|Section 211.33 - Secretary of Board of Review; Record; Filing; Form.

211.33 Secretary of board of review; record; filing; form.  Sec. 33.  The supervisor shall be the secretary of said board of review and shall keep a record of the proceedings of the board and of all the changes made in such assessment roll, and shall file the same with the township or city clerk with the statements made by persons assessed. In the absence of the supervisor, the board shall appoint 1 of its members to serve as secretary. The state tax commission may prescribe the form of the record whenever deemed necessary. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3856 ;-- CL 1915, 4027 ;-- CL 1929, 3421 ;-- CL 1948, 211.33 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 Popular Name: Act 206
MI Comp L § 211.34a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-EQUALIZATION-BY-COUNTIES. - Equalization by Counties. (211.34...211.34e)|Section 211.34a - Tabular Statement of Tentative Equalization Ratios and Estimated Multipliers; Preparation; Publication; Copies, Notices; Effect on Equalization Procedures; Appeal.

211.34a Tabular statement of tentative equalization ratios and estimated multipliers; preparation; publication; copies, notices; effect on equalization procedures; appeal. Sec. 34a.  (1) The equalization director of each county shall prepare a tabular statement each year, by the several cities and townships of the county, showing the tentative recommended equalization ratios and estimated multipliers necessary to compute individual state equalized valuation of real property and of personal property. The county shall publish the tabulation in a newspaper of general circulation within the county on or before the third Monday in February each year and furnish a copy to each assessor and to each of the boards of review in the county and to the state tax commission. All notices of meetings of the boards of review shall give the tentative ratios and estimated multipliers pertaining to their jurisdiction. The tentative recommended equalization ratios and multiplying figures shall not prejudice the equalization procedures of the county board of commissioners or the state tax commission.  (2) If the final equalization multiplier for only the 1986 tax year exceeds the tentative multiplier used in preparing the assessment notice and as a result of action of the state board of equalization or county board of commissioners a taxpayer's assessment as equalized is in excess of 50% of true cash value, that person may appeal directly to the tax tribunal. The appeal shall be filed under this subsection during 1986 on or before the third Monday in August and shall be heard in the same manner as other appeals of the tribunal. An appeal pursuant to this subsection shall not result in an equalized value less than the assesed value multiplied by the tentative equalization multiplier used in preparing the assessment notice. History: Add. 1971, Act 165, Imd. Eff. Nov. 24, 1971 ;-- Am. 1975, Act 188, Imd. Eff. Aug. 2, 1975 ;-- Am. 1986, Act 138, Imd. Eff. June 30, 1986 Compiler's Notes: In the last sentence of subsection (2), the word “assesed” evidently should read “assessed”.Popular Name: Act 206
MI Comp L § 211.34b (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-EQUALIZATION-BY-COUNTIES. - Equalization by Counties. (211.34...211.34e)|Section 211.34b - Joint Equalization Department; Establishment; Duties.

211.34b Joint equalization department; establishment; duties. Sec. 34b.  Two or more counties may jointly establish an equalization department as provided by section 34. The joint equalization department shall assist the boards of commissioners in each participating county in surveying and equalizing assessments and meeting the requirements of section 34. History: Add. 1972, Act 356, Eff. Mar. 30, 1973 Popular Name: Act 206
MI Comp L § 211.34e (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-EQUALIZATION-BY-COUNTIES. - Equalization by Counties. (211.34...211.34e)|Section 211.34e - Millage Reduction Fraction; Calculation; Application to Local School District Millage.

211.34e Millage reduction fraction; calculation; application to local school district millage. Sec. 34e.  (1) Notwithstanding section 34d, the limitation under section 34d on millage authorized by voters after March 30, 1994 for local school district operating purposes shall be calculated beginning with the millage reduction fraction for 1995.   (2) In 1994, the millage reduction fraction shall be applied to the local school district's millage authorized by the voters before April 1, 1994. In 1995, the millage reduction fraction shall be applied to the local school district's millage authorized by voters before June 1, 1995. In 1994, the reduction fraction shall be calculated using the local school district's state equalized valuation without regard to the exemption provided under section 1211 of the school code of 1976, Act No. 451 of the Public Acts of 1976, being section 380.1211 of the Michigan Compiled Laws, and the state equalized valuation of property exempt under section 1211 of Act No. 451 of the Public Acts of 1976 is not considered a loss. In 1995, the reduction fraction shall be calculated using the local school district's taxable value without regard to the exemption provided under section 1211 of Act No. 451 of the Public Acts of 1976, and the taxable value of property exempt under section 1211 of Act No. 451 of the Public Acts of 1976 is not considered a loss. History: Add. 1994, Act 253, Imd. Eff. July 5, 1994 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 1995, Act 74, Eff. Dec. 31, 1994 Compiler's Notes: Section 2 of Act 74 of 1995 provides:“This amendatory act is retroactive and shall take effect December 31, 1994.”Popular Name: Act 206
MI Comp L § 211.35 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-TAXES-HOW-AND-BY-WHOM-CERTIFIED. - Taxes, How and by Whom Certified. (211.35...211.38)|Section 211.35 - State Tax Statement; Duties of State Treasurer; Apportionment.

211.35 State tax statement; duties of state treasurer; apportionment.Sec. 35.  The state treasurer shall make and record in his or her office a statement showing the taxes to be raised for state purposes that year, referring to the law on which each tax is based, and the total amount of the taxes. The state tax he or she shall apportion among the several counties in proportion to the valuation of the taxable property in each county as determined by the last preceding state board of equalization. Before the October session of the board of supervisors or, for a county or local tax collecting unit that approves under section 44a(2) the accelerated collection in a summer property tax levy of a millage that had been previously billed and collected as in a preceding tax year as part of the winter property tax levy, before a special meeting held before the annual levy on July 1, the state treasurer shall in each year make out and transmit to the clerk of each county a statement of the amount of the taxes apportioned to that county. The state treasurer shall also, in a separate item of the statement, set forth the amount of indebtedness of the county to the state remaining unpaid at the time the statement is made, as shown by the statement of the account between the county and this state. A county's remaining indebtedness to this state shall be apportioned by the board of supervisors of the proper county at the same time as state taxes contained in the apportionment of the state treasurer, and shall be levied in the same manner as and become a portion of the county taxes for the same year, unless the indebtedness is paid to the state before October 1, or for a county or local tax collecting unit that approves under section 44a(2) the accelerated collection in a summer property tax levy of a millage that had been previously billed and collected as in a preceding tax year as part of the winter property tax levy, before the annual levy on July 1. The portion of the taxes, if any, that should be assessed to a particular township, shall be apportioned to and assessed upon the township, ward, or city. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3858 ;-- Am. 1915, Act 5, Eff. Aug. 24, 1915 ;-- CL 1915, 4029 ;-- CL 1929, 3423 ;-- CL 1948, 211.35 ;-- Am. 2002, Act 620, Imd. Eff. Dec. 23, 2002 ;-- Am. 2012, Act 185, Imd. Eff. June 20, 2012 Popular Name: Act 206
MI Comp L § 211.36a, 211.36b (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-TAXES-HOW-AND-BY-WHOM-CERTIFIED. - Taxes, How and by Whom Certified. (211.35...211.38)|Section 211.36a, 211.36b - Repealed. 1973, Act 135, Imd. Eff. Nov. 2, 1973.

211.36a, 211.36b Repealed. 1973, Act 135, Imd. Eff. Nov. 2, 1973. Compiler's Notes: The repealed sections pertained to taxes for school purposes.Popular Name: Act 206
MI Comp L § 211.37a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-TAXES-HOW-AND-BY-WHOM-CERTIFIED. - Taxes, How and by Whom Certified. (211.35...211.38)|Section 211.37a - Appeal to State Tax Board; Assessment of Costs; Method of Reimbursement.

211.37a Appeal to state tax board; assessment of costs; method of reimbursement. Sec. 37a.  If upon such appeal to the board of state tax commissioners it is determined by said board that the appeal is groundless and not well founded, then the costs made and incurred by the county in defending the same and in the proceedings thereof, shall be paid by the township whose supervisor made such appeal. If the allegations set forth by the said supervisor making such appeal are determined to be well founded, then the said county shall pay the costs of the said township by it expended in making and prosecuting said appeal, but in no case shall more than 75 dollars costs be taxed by either side. The costs shall be taxed by affidavit before the county clerk in accordance with the rules of practice now governing circuit courts as to taxation of costs. Copies of the said bill of costs shall be served upon the county treasurer by the township and upon the supervisor of the township by the county. If costs be taxed in favor of the county and against the township, the county treasurer is hereby authorized to take the amount of said costs out of any funds due or that may become due said township, and transfer the same to the general fund of said county. If costs shall be taxed in favor of the township, the said county treasurer shall immediately pay over to the treasurer of said township from the general fund of said county, the amount of said taxed costs, and the township treasurer shall deposit the same to the credit of the contingent fund of said township.  History: Add. 1913, Act 201, Eff. Aug. 14, 1913 ;-- CL 1915, 4032 ;-- CL 1929, 3426 ;-- CL 1948, 211.37a Compiler's Notes: For abolition of board of state tax commissioner and transfer of its powers and duties to state tax department, see MCL 209.152. For abolition of state tax department and transfer of its powers and duties to state tax commission, see MCL 209.103.Popular Name: Act 206
MI Comp L § 211.38 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)|206-1893-TAXES-HOW-AND-BY-WHOM-CERTIFIED. - Taxes, How and by Whom Certified. (211.35...211.38)|Section 211.38 - Duplicate Apportionment Certificates; Failure to Certify, Official Notice.

211.38 Duplicate apportionment certificates; failure to certify, official notice. Sec. 38.  The clerk of the board of supervisors shall, immediately after the said apportionment, make out 2 certificates showing the millages apportioned to each township for state, county and the various township purposes, each tax being kept distinct, 1 of which he shall deliver to the county treasurer, and the other to the supervisor of the proper township: Provided, That if said clerk fail to make such certificate, the supervisor shall take official notice of all certificates, statements, papers and records in the office of the township and county clerk relating to the levy of taxes in his township, and of the action of the board of supervisors thereon. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3861 ;-- CL 1915, 4033 ;-- CL 1929, 3427 ;-- CL 1948, 211.38 ;-- Am. 1968, Act 347, Eff. Nov. 15, 1968 Popular Name: Act 206