reglab/housing_qa huggingface dataset:
MI Comp L § 211.9c (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-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9o)|Section 211.9c - Exemption of Personal Property From Tax Collection; “Heavy Earth Moving Equipment” and “Inventory” Defined.

211.9c Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined. Sec. 9c.  (1) Personal property that is inventory is exempt from the collection of taxes under this act.   (2) As used in this section:   (a) "Heavy earth moving equipment" means industrial construction equipment that meets all of the following criteria:  (i) Is self-propelled.  (ii) Weighs 10,000 pounds or more.  (iii) Is designed and principally intended to move, transport, or reconfigure dirt, earth, soil, or other construction material at a construction site.  (b) "Inventory" means 1 of the following:  (i) The stock of goods held for resale in the regular course of trade of a retail or wholesale business.  (ii) Finished goods, goods in process, and raw materials of a manufacturing business.  (iii) Materials and supplies, including repair parts and fuel.  (iv) On and after December 31, 2000, heavy earth moving equipment subject to 1 or more lease agreements with the same person totaling not more than 1 year and principally intended for sale rather than lease. A lease agreement used to support this exemption shall be made available to the assessor on request and shall be considered confidential information to be used for assessment purposes only.  (3) Inventory does not include the following:  (a) Before December 31, 2000, any of the following:  (i) Personal property under lease or principally intended for lease rather than sale.   (ii) Personal property allowed a deduction or allowance for depreciation or depletion under the internal revenue code of 1986.  (b) On and after December 31, 2000, any of the following:  (i) Personal property, other than heavy earth moving equipment, under lease or principally intended for lease rather than sale.  (ii) Heavy earth moving equipment subject to 1 or more lease agreements with the same person totaling more than 1 year or principally intended for lease rather than sale.  (iii) Personal property for which a deduction or allowance for depreciation, depletion, or amortization is allowed or has been taken under the internal revenue code of 1986. History: Add. 1975, Act 234, Imd. Eff. Aug. 27, 1975 ;-- Am. 2000, Act 317, Imd. Eff. Oct. 24, 2000 Popular Name: Act 206
MI Comp L § 211.9d (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-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9o)|Section 211.9d - Computer Software Exempt From Taxation; Construction of Section; “Computer Software” Defined.

211.9d Computer software exempt from taxation; construction of section; “computer software” defined. Sec. 9d.  (1) Computer software is exempt from taxation under this act unless either of the following is true:  (a) The software is incorporated as a permanent component of a computer, machine, piece of equipment, or device, or of real property, and the software is not commonly available separately.   (b) The cost of the software is included as part of the cost of a computer, machine, piece of equipment, or device, or of the cost of real property on the books or records of the taxpayer.  (2) This section shall not be construed to affect the value of a machine, device, piece of equipment, or computer, or the value of real property, or to affect the taxable status of any other property subject to tax under this act.  (3) As used in this section, "computer software" means a set of statements or instructions that when incorporated in a machine-usable medium is capable of causing a machine or device having information processing capabilities to indicate, perform, or achieve a particular function, task, or result. History: Add. 1990, Act 286, Imd. Eff. Dec. 14, 1990 Popular Name: Act 206
MI Comp L § 211.9e (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-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9o)|Section 211.9e - Intangible Personal Property Exempt From Taxes Collected; Effect of Section on Taxable Status of Computer Software.

211.9e Intangible personal property exempt from taxes collected; effect of section on taxable status of computer software. Sec. 9e.  Intangible personal property is exempt from the collection of taxes under this act. This section does not affect the taxable status of computer software under section 9d. History: Add. 1995, Act 9, Eff. Mar. 30, 1995 Popular Name: Act 206
MI Comp L § 211.9g (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-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9o)|Section 211.9g - Area Designated as Rural Enterprise Community; Exemption of Personal Property That Is Component Part of Natural Gas Distribution System.

211.9g Area designated as rural enterprise community; exemption of personal property that is component part of natural gas distribution system.  Sec. 9g.  Beginning December 30, 1998 until December 30, 2018, personal property located in an area designated as a rural enterprise community as of the effective date of the amendatory act that added this section under title XIII of the omnibus budget reconciliation act of 1993, Public Law 103-66, 107 Stat. 416, that is a component part of a natural gas distribution system is exempt from the collection of taxes under this act. History: Add. 1998, Act 468, Imd. Eff. Jan. 4, 1999 Popular Name: Act 206
MI Comp L § 211.9g[1] (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-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9o)|Section 211.9g[1] - Leased Bottled Water Coolers; Exemption.

211.9g[1] Leased bottled water coolers; exemption. Sec. 9g.  Bottled water coolers available for lease or subject to an existing lease are exempt from the collection of taxes under this act. History: Add. 1998, Act 471, Imd. Eff. Jan. 4, 1999 Compiler's Notes: Section 9g, as added by Act 471 of 1998, was compiled as MCL 211.9g[1] to distinguish it from another section 9g, deriving from Act 468 of 1998 and pertaining to areas designated as rural enterprise communities.Popular Name: Act 206
MI Comp L § 211.9i (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-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9o)|Section 211.9i - Alternative Energy Personal Property; Exemption From Tax.

211.9i Alternative energy personal property; exemption from tax.Sec. 9i.  (1) Subject to subsection (2), alternative energy personal property is exempt from the collection of taxes under this act as provided in this section.  (2) The exemption under this section applies to the following:  (a) Taxes levied on alternative energy personal property after December 31, 2002 and before January 1, 2013.  (b) Taxes levied on that category of alternative energy personal property described in subsection (3)(a)(i) after the effective date of the amendatory act that added this subdivision, without regard to ownership of the alternative energy personal property, provided that all of the following conditions are met:  (i) The alternative energy personal property has a generating capacity of not more than 150 kilowatts and is used solely to offset all or a portion of the commercial or industrial energy usage of the person upon whose real property the alternative energy personal property is located.  (ii) If installed after the effective date of the amendatory act that added this subparagraph, the alternative energy personal property has a true cash value that, when combined with the true cash value of all personal property exempt under section 9o as eligible personal property of the person claiming the exemption under this section or a related entity, equals less than $80,000.00.  (3) As used in this section:  (a) "Alternative energy personal property" means all of the following:  (i) An alternative energy system.  (ii) An alternative energy vehicle.  (iii) All personal property of an alternative energy technology business.  (iv) The personal property of a business that is not an alternative energy technology business that is used solely for the purpose of researching, developing, or manufacturing an alternative energy technology.  (b) "Alternative energy system", "alternative energy vehicle", "alternative energy technology", and "alternative energy technology business" mean those terms as defined in the Michigan next energy authority act, 2002 PA 593, MCL 207.821 to 207.827. History: Add. 2002, Act 549, Imd. Eff. July 26, 2002 ;-- Am. 2019, Act. 118, Imd. Eff. Nov. 15, 2019 Popular Name: Act 206
MI Comp L § 211.9k (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-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9o)|Section 211.9k - Industrial Personal Property or Commercial Personal Property; Tax Exemption.

211.9k Industrial personal property or commercial personal property; tax exemption.Sec. 9k.  For taxes levied after December 31, 2007, personal property classified under section 34c as industrial personal property or commercial personal property is exempt from the tax levied by a local school district for school operating purposes to the extent provided under section 1211 of the revised school code, 1976 PA 451, MCL 380.1211. For taxes levied after December 31, 2007, personal property classified under section 34c as industrial personal property is exempt from the tax levied under the state education tax act, 1993 PA 331, MCL 211.901 to 211.906, as provided in section 3 of the state education tax act, 1993 PA 331, MCL 211.903. History: Add. 2007, Act 40, Imd. Eff. July 12, 2007 Compiler's Notes: Enacting section 1 of Act 40 of 2007 provides:"Enacting section 1. It is the intent of the legislature to address potential revenue shortfalls for the payment of tax increment financing obligations that may result from the exemptions provided by this amendatory act and to evaluate the impact of this exemption on tax increment financing projects in the future."Popular Name: Act 206
MI Comp L § 211.10 (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. - Assessment. (211.10...211.17)|Section 211.10 - Annual Assessment of Property.

211.10 Annual assessment of property. Sec. 10.  (1) An assessment of all the property in the state liable to taxation shall be made annually in all townships, villages, and cities by the applicable assessing officer as provided in section 3 of article IX of the state constitution of 1963 and section 27a.  (2) Notwithstanding any provision to the contrary in the act of incorporation or charter of a village, an assessment for village taxes shall be identical to the assessment made by the applicable assessing officer of the township in which the village is located, and tax statements shall set forth clearly the state equalized value and the taxable value of the individual properties in the village upon which authorized millages are levied.  (3) If a nonresident of the taxing unit requests in writing information regarding the assessment of his or her property, the supervisor or assessing officer shall reply to the request within a reasonable length of time. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3833 ;-- CL 1915, 4004 ;-- CL 1929, 3398 ;-- CL 1948, 211.10 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1966, Act 288, Imd. Eff. July 12, 1966 ;-- Am. 1991, Act 15, Imd. Eff. May 1, 1991 ;-- Am. 1991, Act 135, Imd. Eff. Nov. 12, 1991 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 Popular Name: Act 206
MI Comp L § 211.10a (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. - Assessment. (211.10...211.17)|Section 211.10a - Assessment Rolls and Appraisal Cards; Inspection and Copying.

211.10a Assessment rolls and appraisal cards; inspection and copying. Sec. 10a.  All property assessment rolls and property appraisal cards shall be available for inspection and copying during the customary business hours. History: Add. 1973, Act 177, Imd. Eff. Dec. 28, 1973 Compiler's Notes: Former MCL 211.10a, which made subject to taxation certain realty acquired by department of conservation and provided for assessment and payment of taxes thereon, was repealed by Act 182 of 1954.Popular Name: Act 206
MI Comp L § 211.10b (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. - Assessment. (211.10...211.17)|Section 211.10b - Repealed. 1954, Act 118, Eff. Aug. 13, 1954.

211.10b Repealed. 1954, Act 118, Eff. Aug. 13, 1954. Compiler's Notes: The repealed section provided that state land in Crawford county would be subject to taxation, and provided for payment of taxes by state military board.Popular Name: Act 206
MI Comp L § 211.10c (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. - Assessment. (211.10...211.17)|Section 211.10c - State Assessor's Board; Creation; Appointment, Qualifications, and Terms of Members; Expenses; Training Courses; Examinations; Conducting Business at Public Meeting; Notice; Writings Available to Public.

211.10c State assessor's board; creation; appointment, qualifications, and terms of members; expenses; training courses; examinations; conducting business at public meeting; notice; writings available to public. Sec. 10c.  (1) As used in this section and section 10d, "board" means the state assessor's board created by this section. It shall consist of 5 members. The members of the board shall be appointed by the governor and shall be composed of 1 member representing the state tax commission, 1 member representing the township supervisors, 1 member representing the assessors, 1 member representing the county equalization directors, and 1 member representing the public colleges and universities of the state. The members shall serve at the pleasure of the governor. A member of the board shall not receive compensation but shall be entitled to actual expenses while in the performance of official duties. The board shall conduct training courses in assessment practices and review and approve courses in assessment practices offered by schools and colleges and universities as well as courses that are offered by a state or local unit of government in the techniques and practices of assessments. The board shall prepare and give examinations to determine if assessing officers possess the necessary qualifications for performing the functions of his or her office.  (2) The business which the board may perform shall be conducted at a public meeting of the board held in compliance with Act No. 267 of the Public Acts of 1976, being sections 15.261 to 15.275 of the Michigan Compiled Laws. Public notice of the time, date, and place of the meeting shall be given in the manner required by Act No. 267 of the Public Acts of 1976.  (3) A writing prepared, owned, used, in the possession of, or retained by the board in the performance of an official function shall be made available to the public in compliance with Act No. 442 of the Public Acts of 1976, being sections 15.231 to 15.246 of the Michigan Compiled Laws. History: Add. 1969, Act 203, Eff. Mar. 20, 1970 ;-- Am. 1978, Act 124, Imd. Eff. Apr. 25, 1978 Popular Name: Act 206
MI Comp L § 211.10e (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. - Assessment. (211.10...211.17)|Section 211.10e - Use of Official Assessor's Manual or Any Manual Approved by State Tax Commission; Records.

211.10e Use of official assessor's manual or any manual approved by state tax commission; records.Sec. 10e.  All assessing officials whose duty it is to assess real or personal property on which real or personal property taxes are levied by any taxing unit of the state shall use only the official assessor's manual or a manual approved by the state tax commission consistent with the official assessor's manual, with their latest supplements, as prepared or approved by the state tax commission as a guide in preparing assessments. Beginning with the tax assessing year 1978, all assessing officials shall maintain records relevant to the assessments, including appraisal record cards, personal property records, historical assessment data, tax maps, and, through calendar year 2018, land value maps, consistent with standards set forth in the assessor's manual published by the state tax commission. History: Add. 1986, Act 223, Imd. Eff. Sept. 25, 1986 ;-- Am. 2018, Act 660, Imd. Eff. Dec. 28, 2018 Compiler's Notes: Enacting section 1 of Act 660 of 2018 provides:"Enacting section 1. It is the intent of the legislature to appropriate sufficient money to address start-up and training costs associated with this amendatory act, including, but not limited to, necessary costs incurred to train board of review members, increase the number of assessors qualified to serve as assessors of record, facilitate initial designated assessor designations, respond to assessor requests for technical assistance, enhance staff and programming within the state tax commission to improve technical support for assessors of record, and transition some assessment services to designated assessors."Popular Name: Act 206
MI Comp L § 211.11 (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. - Assessment. (211.10...211.17)|Section 211.11 - Corporate Property; Situs; Exemptions.

211.11 Corporate property; situs; exemptions. Sec. 11.  All corporate real and tangible personal property, except where some other provision is made by law, shall be assessed to the corporation as to a natural person, in the name of the corporation. The place where its office is located in its articles of incorporation shall be deemed its residence if its business is actually transacted at such office; but if it shall establish its principal office in any other place than the place named in its articles of incorporation, then the place where it transacts its principal business shall be deemed its residence for all the purposes of this act. If there is no principal office in this state, then at the place in this state where such corporation or agent transacts business. The property of corporations paying specific taxes shall be exempt as to the property covered by such taxation, except when otherwise provided by law. All other real and tangible personal property of such corporation shall be taxed under this act. History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1895, Act 229, Imd. Eff. May 31, 1895 ;-- CL 1897, 3834 ;-- Am. 1903, Act 235, Eff. Sept. 17, 1903 ;-- CL 1915, 4005 ;-- CL 1929, 3399 ;-- CL 1948, 211.11 ;-- Am. 1965, Act 109, Imd. Eff. June 30, 1965 Popular Name: Act 206
MI Comp L § 211.12 (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. - Assessment. (211.10...211.17)|Section 211.12 - Copartnership Property; Taxable Situs; Liability of Each Partner.

211.12 Copartnership property; taxable situs; liability of each partner. Sec. 12.  For the purpose of assessing property and collecting taxes, a copartnership shall be treated as an individual, and whenever the name of the owner or occupant of property is required to be entered upon the assessment roll, if such property is owned or occupied by a copartnership, the firm name shall be used. A copartnership shall be deemed to reside in the township, where its business is principally carried on. Each partner shall be liable for the whole tax. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3835 ;-- CL 1915, 4006 ;-- CL 1929, 3400 ;-- CL 1948, 211.12 Popular Name: Act 206
MI Comp L § 211.13 (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. - Assessment. (211.10...211.17)|Section 211.13 - Personal Property; Taxable Situs; Persons Assessable; Assessment Roll Preparation.

211.13 Personal property; taxable situs; persons assessable; assessment roll preparation. Sec. 13.  (1) All tangible personal property, except as otherwise provided in this act, shall be assessed to the owner of that tangible personal property, if known, in the local tax collecting unit in which the tangible personal property is located on tax day as provided in section 2. If the owner is not known and a person is beneficially entitled to tangible personal property or has possession of tangible personal property, the tangible personal property shall be assessed to that person. However, a person with only a security interest and no ownership interest in tangible personal property without possession shall not be assessed as an owner of that tangible personal property.  (2) If tangible personal property is assessed to a person in possession of that tangible personal property, that person, unless contrary to a contractual provision, has a right of action for the amount of the taxes assessed against the owner or person beneficially entitled to that tangible personal property.  (3) An assessing officer is not restricted to any particular period in preparing the assessment roll and may survey, examine, or review property at any time prior to or after the tax day as provided in section 2. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3836 ;-- CL 1915, 4007 ;-- CL 1929, 3401 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.13 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1954, Act 122, Imd. Eff. Apr. 19, 1954 ;-- Am. 1958, Act 209, Eff. Sept. 13, 1958 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1966, Act 288, Imd. Eff. July 12, 1966 ;-- Am. 1967, Act 136, Eff. Nov. 2, 1967 ;-- Am. 1998, Act 537, Imd. Eff. Jan. 19, 1999 Constitutionality: So long as each taxpayer with inventories in the assessing district has the same right of election and is taxed at the same rate after election, this section withstands the tests of constitutionality. Ford Motor Company v Michigan State Tax Commission, 400 Mich 499; 255 NW2d 608 (1977).Popular Name: Act 206