reglab/housing_qa huggingface dataset:
MI Comp L § 211.14a (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 211.14a - Assessment of Property in Alternate Location Due to Covid-19 Pandemic; Definitions.

211.14a Assessment of property in alternate location due to COVID-19 pandemic; definitions.Sec. 14a.  Notwithstanding any provision of this act to the contrary, including any provision to the contrary in section 13(1) or 14(1), for the 2021 tax year only, personal property, including exempt personal property, that is located on tax day in an alternate location due to the COVID-19 pandemic must not be assessed in that alternate location but instead must be assessed in its ordinary location. As used in this section:  (a) "Alternate location" means the geographic area of a local tax collecting unit in this state that is not the ordinary location of an item of personal property but is the location to which the property was moved due to the COVID-19 pandemic.  (b) "Exempt personal property" means personal property exempt from the collection of taxes under this act, including personal property exempt under sections 7 to 7ww and sections 9 to 9o.  (c) "Ordinary location" means the geographic area of a local tax collecting unit in this state where an item of personal property would have been located for its primary use but for the need to move it to an alternate location due to the COVID-19 pandemic. For purposes of this subdivision, evidence of the ordinary location of personal property includes, but is not limited to, either or both of the following:  (i) A business location of the owner or other person beneficially entitled to the property or in possession of it, as described in section 13(1), where the property usually is deployed under conditions unaffected by the COVID-19 pandemic.  (ii) If the property was located in the geographic area of a local tax collecting unit in this state on December 31, 2019, that location.  (d) "Tax day" means that term as described in section 2(2). History: Add. 2020, Act 352, Imd. Eff. Dec. 30, 2020 Popular Name: Act 206
MI Comp L § 211.15 (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 211.15 - Forest Products; Place of Destination; Products in Transit.

211.15 Forest products; place of destination; products in transit. Sec. 15.  All forest products in transit on December 31, and thereafter found in the waters or streams of this state or on the banks or shores of any lake, pond or stream of this state, when the same is not at the place where it is to be manufactured, shall be held to have a place of destination at the sorting grounds of the rafting and driving agents or booming company nearest the mouth of the stream, unless the contrary shall be made to appear by the owner or party having the same in charge: Provided, That all lumber, logs, timber, lath, pickets, shingles, posts, cordwood, tanbark, telegraph or telephone poles or railroad ties, that may be piled or left in any yard, railroad reserve, or in any shed, shall not be deemed in transit, but shall be assessed to the person or corporation having control of the yard, railroad reserve, shed or place of storage where the same be situated at the time provided by law for taking such assessment: Provided further, That forest products which have been piled or left on the banks or shores of any lake, pond or stream of this state for more than 6 months shall not be deemed in transit, but shall be assessed as provided in the preceding section. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3838 ;-- CL 1915, 4009 ;-- Am. 1921, Act 214, Eff. Aug. 18, 1921 ;-- CL 1929, 3403 ;-- Am. 1943, Act 231, Imd. Eff. Apr. 20, 1943 ;-- CL 1948, 211.15 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1958, Act 209, Eff. Sept. 13, 1958 Popular Name: Act 206
MI Comp L § 211.16 (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 211.16 - Forest Products; Duty of Supervisor.

211.16 Forest products; duty of supervisor. Sec. 16.  It shall be the duty of the supervisor of the township in which any such saw logs, timber, railroad ties, telegraph poles or tanbark, cut prior to the time of taking the annual assessment, may be banked or piled, or that may be in transit, to ascertain the amount of such property which may be or may have been in his township or assessment district at any time during the month of January in each year, liable to assessment, by actual view of the same, as far as practicable, and to fix the value of such property, and to assess the same to the owner thereof as herein provided. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3839 ;-- CL 1915, 4010 ;-- CL 1929, 3404 ;-- CL 1948, 211.16 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 Popular Name: Act 206
MI Comp L § 211.17 (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 211.17 - Taxable Situs of Personal Property; Transfer After Tax Day.

211.17 Taxable situs of personal property; transfer after tax day. Sec. 17.  No change of location or sale of any personal property, after the tax day shall affect the assessment made pursuant thereto. As between school districts and road districts the location of personal property for taxation shall be determined by the same rules as between assessment districts: Provided, That whenever the owner or occupant shall reside upon contiguous tracts or parcels of land which lie in 2 or more assessment districts, then the personal property of such owner or occupant shall be assessed in the assessment district where such owner or occupant resides at the time the assessment is made. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3840 ;-- CL 1915, 4011 ;-- CL 1929, 3405 ;-- Am. 1943, Act 231, Imd. Eff. Apr. 20, 1943 ;-- CL 1948, 211.17 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1958, Act 209, Eff. Sept. 13, 1958 Popular Name: Act 206
MI Comp L § 211.18 (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-HOW-MADE. - Assessment, How Made. (211.18...211.23a)|Section 211.18 - Repealed. 2002, Act 267, Imd. Eff. May 9, 2002.

211.18 Repealed. 2002, Act 267, Imd. Eff. May 9, 2002. Compiler's Notes: The repealed section pertained to statement of possessor of assessable property.Popular Name: Act 206
MI Comp L § 211.20 (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-HOW-MADE. - Assessment, How Made. (211.18...211.23a)|Section 211.20 - Repealed. 2002, Act 267, Imd. Eff. May 9, 2002.

211.20 Repealed. 2002, Act 267, Imd. Eff. May 9, 2002. Compiler's Notes: The repealed section pertained to form of statement and signature.Popular Name: Act 206
MI Comp L § 211.21 (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-HOW-MADE. - Assessment, How Made. (211.18...211.23a)|Section 211.21 - Willful Neglect or Refusal to Make Statement; Penalty; Report; Fraudulent Claim for Personal Property Exemption.

211.21 Willful neglect or refusal to make statement; penalty; report; fraudulent claim for personal property exemption.Sec. 21.  (1) If a person, member of a firm, or officer of a corporation willfully neglects or refuses to make out and deliver a statement required under section 19 or falsely answers or refuses to answer questions concerning his or her property or property under his or her control as required under this act, that person is guilty of a misdemeanor punishable by imprisonment in the county jail for not less than 30 days or more than 6 months or by a fine of not less than $100.00 or more than $1,000.00, or both. If a supervisor, assessing officer, or member of the state tax commission is satisfied that a person is liable under this subsection, he or she shall report the case to the prosecuting attorney of the county in which the property is located.  (2) If a person fraudulently claims an exemption for personal property under section 9m, 9n, or 9o, that person is guilty of a misdemeanor punishable by imprisonment in the county jail for not less than 30 days or more than 6 months or by a fine of not less than $500.00 or more than $2,500.00, or both. If the assessor for the local tax collecting unit is satisfied that a person is liable under this subsection, he or she shall report the case to the prosecuting attorney of the county in which the personal property is located. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3844 ;-- Am. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- CL 1915, 4015 ;-- CL 1929, 3409 ;-- CL 1948, 211.21 ;-- Am. 1996, Act 126, Imd. Eff. Mar. 13, 1996 ;-- Am. 2013, Act 153, Imd. Eff. Nov. 5, 2013 Popular Name: Act 206
MI Comp L § 211.22a (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-HOW-MADE. - Assessment, How Made. (211.18...211.23a)|Section 211.22a - Personal Property Examiners; Certification; Powers; Expenses; Examination of Property.

211.22a Personal property examiners; certification; powers; expenses; examination of property. Sec. 22a.  (1) The state tax commission, upon presentation by representatives of county tax or equalization departments, townships and cities, of satisfactory evidence of education, experience, or by passage of a test conducted by the commission, shall certify a successful applicant as a qualified personal property examiner. A certified personal property examiner may examine only the property or the cost records relating to such property of any corporation, firm, or individual liable to assessment within their county, township or city for property taxes under this act.  (2) Upon written request of a city, village or township assessing officer to examine the property or books of any corporation, firm, or individual, a certified personal property examiner of the county tax or equalization department shall conduct the examination. Where there is no certified personal property examiner in the county equalization department, the examination shall be made by a representative of the state tax commission at the expense of the city, village or township.  (3) Where any corporation, firm or individual is subject to personal property assessment in more than 3 counties of the state then the corporation, firm or individual may request an examination be made at their expense by a representative of the state tax commission at a rate of 1/10 of 1 mill of the gross value of the personal property of said corporation, firm or individual under examination.  History: Add. 1969, Act 40, Eff. Dec. 31, 1971 Popular Name: Act 206
MI Comp L § 211.23 (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-HOW-MADE. - Assessment, How Made. (211.18...211.23a)|Section 211.23 - Statement; Filing, Preservation, Permissible Uses, Unlawful Use, Liability for Damages.

211.23 Statement; filing, preservation, permissible uses, unlawful use, liability for damages. Sec. 23.  All the statements herein required to be made and received by the supervisor or assessor shall be filed by him, and shall be presented to the board of review hereinafter provided for, or provided for in any act incorporating any village or city, for the use of said board, and after the assessment is reviewed and completed by such board of review, all of the statements shall be deposited in the office of the township or city clerk, and shall be preserved until after the next assessment is made and completed, after which they may be destroyed upon the order of the township board or city or village council, but no such statement shall be used for any other purpose except the making of an assessment for taxes as herein provided, or for enforcing the provisions of this act, and any officer or person who shall make or allow to be made wilfully or knowingly, any other or unlawful use of any such statement, shall be liable to the person making such statement for all damages resulting from such unauthorized or unlawful use of such statement. All the statements received by the supervisor or assessor shall be made available to the county tax or equalization department mandatorily established under section 34 of this act and use of such statements by such county tax or equalization department shall be deemed a use for the purpose of enforcing the provisions of this act. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3846 ;-- CL 1915, 4017 ;-- CL 1929, 3411 ;-- CL 1948, 211.23 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 Popular Name: Act 206
MI Comp L § 211.23a (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-HOW-MADE. - Assessment, How Made. (211.18...211.23a)|Section 211.23a - County-Wide Appraisal of Property for Assessment; Expenses.

211.23a County-wide appraisal of property for assessment; expenses. Sec. 23a.  The board of supervisors of any county may employ an independent appraisal firm to make a county-wide appraisal for the purpose of assisting local assessing officers in arriving at a true cash value for assessment purposes and of assisting the board of supervisors in reviewing and equalizing assessments. The expense of such appraisal, when approved by the board of supervisors, shall be paid from the general fund of the county. The purpose of such appraisal is to provide a uniform basis for the assessment of taxes throughout the county in order to apportion the burden of property taxes fairly and equitably among the owners of taxable property. History: Add. 1956, Act 19, Imd. Eff. Mar. 22, 1956 Popular Name: Act 206
MI Comp L § 211.24a (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 211.24a - Tax Rolls; Preparation by County; Expense.

211.24a Tax rolls; preparation by county; expense. Sec. 24a.  Notwithstanding any other provisions of this act, a county, by resolution of the board of supervisors, may prepare tax rolls and extend the taxes thereon for the cities and townships in the county at the expense of the county or the local unit. History: Add. 1963, Act 139, Imd. Eff. May 10, 1963 Popular Name: Act 206
MI Comp L § 211.24b (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 211.24b - Assessment Based on Taxable Value; Application.

211.24b Assessment based on taxable value; application. Sec. 24b.  (1) The tax roll and the tax statement shall clearly set forth the latest taxable value for each item of property.  (2) The supervisor or assessor shall spread the taxes on the tax roll on the taxable value for each item of property.  (3) These requirements do not apply if the current year's state equalized valuation or taxable value is not available when the tax roll or tax statements of a city are prepared under a law or charter provision. History: Add. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1965, Act 410, Imd. Eff. Nov. 3, 1965 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 Popular Name: Act 206
MI Comp L § 211.24d (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 211.24d - Structures or Improvements Approved for Acquisition by Governmental Units; Exemption; Affidavit; False Statement; Notice of Reoccupancy; Noncompliance; Condition for Exemption.

211.24d Structures or improvements approved for acquisition by governmental units; exemption; affidavit; false statement; notice of reoccupancy; noncompliance; condition for exemption. Sec. 24d.  (1) When the occupancy of a structure or improvement approved for acquisition by the appropriate units of local and federal government is subsequently vacated, the real property shall be exempt from ad valorem taxation on the tax day next following the vacation and until the property is acquired by the local public agency, the plan of acquisition is abandoned or the property is reinhabited.  (2) To obtain the exemption, each year the property owner shall file with the local assessing officer an affidavit showing that the property possesses the qualifications for exemption and including his sworn statement that the property is vacant and shall remain vacant during the total tax year. The claim for exemption shall thereafter be open to public inspection.  (3) A person shall not claim or be allowed more than 1 exemption for each such property under this section. The claim for exemption shall thereafter be open to public inspection.  (4) If the owner knowingly makes a false statement on his affidavit he shall be subject to a civil penalty equal to 2 times the taxes the owner would have paid on the property but for the exemption plus interest compounded annually at a rate of 6%.  (5) If the property is reoccupied for any purpose or any period during the tax year for which the exemption is applicable, the owner within 10 days following the date of reoccupancy shall so notify the local assessing officer in writing and shall pay to the treasurer of the local unit an amount equal to the amount of taxes that would have been paid on the property but for the exemption. If the owner fails to comply with this subsection or subsection (6) he shall be subject to the penalty prescribed in subsection (4).  (6) As a condition for the exemption provided in this section, the owner shall render and maintain the property safe from vandalism and from becoming a public nuisance as may reasonably be required by the local assessing officer. History: Add. 1972, Act 283, Imd. Eff. Oct. 25, 1972 Popular Name: Act 206
MI Comp L § 211.25a (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 211.25a - Real Estate Index Number System.

211.25a Real estate index number system.  Sec. 25a.  An assessing officer, with the approval of the governing body of the city or township, may establish a real estate index number system for listing real estate for purposes of assessment and collection of taxes, in addition to, or in lieu of, the method of listing by legal description provided in this act. The system shall describe real estate by county, township, section, block and parcel or lot. The numbering system shall be approved by the state tax commission. The assessing officer shall establish and maintain cross indexes of numbers assigned under the system with the complete legal description of the real estate to which such numbers relate. The assessing officer shall assign individual index numbers and the assessment rolls, tax rolls and tax statements shall carry the index numbers and not the legal descriptions, except that both the legal description and the index number shall be shown on the tax statements for the first year after this section is effective. Indexes established hereunder shall be open to public inspection. History: Add. 1965, Act 101, Imd. Eff. June 28, 1965 Popular Name: Act 206
MI Comp L § 211.26 (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 211.26 - Tax Roll; Description of Personal Property.

211.26 Tax roll; description of personal property. Sec. 26.  The description of personal property on said roll may be made by using the word "personal".  History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3849 ;-- CL 1915, 4020 ;-- CL 1929, 3414 ;-- CL 1948, 211.26 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 Popular Name: Act 206
MI Comp L § 211.27c (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 211.27c - Failure to Notify Assessing Office; Action to Be Taken by Taxing Unit.

211.27c Failure to notify assessing office; action to be taken by taxing unit. Sec. 27c.  If the buyer, grantee, or other transferee in any preceding transfer of ownership of property does not notify the appropriate assessing office as required by section 27a(8), a taxing unit may sue that buyer, grantee, or other transferee as provided in section 47 for all of the following:  (a) Any additional taxes that would have been levied if the transfer of ownership had been recorded as required under this act from the date of transfer.  (b) Interest and penalty from the date the tax would have been originally levied.  (c) A penalty of $5.00 per day for each separate failure beginning after the 45 days have elapsed, up to a maximum of $200.00. History: Add. 1996, Act 476, Imd. Eff. Dec. 26, 1996 Popular Name: Act 206
MI Comp L § 211.27d (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 211.27d - Report by County Equalization Director.

211.27d Report by county equalization director. Sec. 27d.  Not later than the fourth Monday in June in each year, the county equalization director for each county shall report all of the following to the state tax commission on a form prepared by the state tax commission:  (a) Total taxable value of all property in the county as of the fourth Monday in May in that year.  (b) Taxable value for each separately equalized class of property.  (c) Total taxable value of all property in the county for which a principal residence exemption is granted under section 7cc or a qualified agricultural property exemption is granted under section 7ee.  (d) Total taxable value of all property in the county for which a principal residence exemption has not been granted under section 7cc and a qualified agricultural property exemption has not been granted under section 7ee. History: Add. 1996, Act 476, Imd. Eff. Dec. 26, 1996 ;-- Am. 2003, Act 140, Eff. Jan. 1, 2004 Popular Name: Act 206