reglab/housing_qa huggingface dataset:
MI Comp L § 209.104 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 360 of 1927 - State Tax Commission (209.101 - 209.107)|Section 209.104 - State Tax Commission, Duties, Meetings; Public Officers, Duties, Failure, Penalty.

209.104 State tax commission, duties, meetings; public officers, duties, failure, penalty. Sec. 4.  The state tax commission shall have general supervision of the administration of the tax laws of the state, and shall render such assistance and give such advice and counsel to the assessing officers of the state as they may deem necessary and essential to the proper administration of the laws governing assessments and the levying of taxes in this state. Said state tax commission shall gather each year, complete information relative to the assessment of property properly classified, the levy of taxes thereon and of the appraised value of the several classes of property exempt from taxation under the laws of this state, and such other information as said state tax commission shall deem to be of public interest. This information shall be embodied in the regular report of the state tax commission. It shall be the duty of all assessing officers of the state and all other public officers, to promptly comply with requests made by said state tax commission for information provided for in this section, and to render all possible assistance in carrying out the provisions hereof. Any assessing officer or other public officer who shall refuse to comply with the requirements of this act or who shall persistently neglect to do so, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not less than 50 nor more than 300 dollars. History: 1927, Act 360, Eff. Sept. 5, 1927 ;-- CL 1929, 3713 ;-- CL 1948, 209.104
MI Comp L § 209.104a (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 360 of 1927 - State Tax Commission (209.101 - 209.107)|Section 209.104a - Preparation of Assessment Roll or Equalization Study by Commission; Reimbursement of State by Local Assessing Unit or County; Disposition of Moneys.

209.104a Preparation of assessment roll or equalization study by commission; reimbursement of state by local assessing unit or county; disposition of moneys. Sec. 4a.  (1) If the local assessing unit fails to prepare an assessment roll as required under this act, the commission shall proceed to prepare or cause to be prepared an assessment roll. The local assessing unit shall reimburse the state for the cost of preparing the assessment roll.  (2) If the county fails to prepare an equalization study as required under this act, the commission shall proceed to prepare or cause to be prepared an equalization study. The county shall reimburse the state for the cost of preparing the equalization study.  (3) Moneys received under this section shall be credited to a restricted revenue account and be used to pay expenses incurred by the state tax commission pursuant to this section. History: Add. 1975, Act 277, Imd. Eff. Nov. 18, 1975
MI Comp L § 209.105 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 360 of 1927 - State Tax Commission (209.101 - 209.107)|Section 209.105 - Signature and Seal on Papers; Inspection of Records.

209.105 Signature and seal on papers; inspection of records. Sec. 5.  All orders, certificates and subpoenas made or issued by the state tax commission shall be signed by the chairman, and the seal of the commission shall be affixed thereto.  All records of and appraisals made by the state tax commission shall be open to inspection at all reasonable times by any assessing officer in the state of Michigan. History: 1927, Act 360, Eff. Sept. 5, 1927 ;-- CL 1929, 3714 ;-- Am. 1937, Act 157, Eff. Oct. 29, 1937 ;-- CL 1948, 209.105
MI Comp L § 209.107 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 360 of 1927 - State Tax Commission (209.101 - 209.107)|Section 209.107 - Declaration of Necessity.

209.107 Declaration of necessity. Sec. 7.  This act is declared to be necessary for the protection of the public health, peace and safety. History: 1927, Act 360, Eff. Sept. 5, 1927 ;-- CL 1929, 3716 ;-- CL 1948, 209.107
MI Comp L § 209.121 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 133 of 1915 - Oath of Property Examiners and Appraisers (209.121 - 209.121)|Section 209.121 - Oath of Examiners or Appraisers; Filing.

209.121 Oath of examiners or appraisers; filing. Sec. 1.  Every person now or hereafter employed by the board of state tax commissioners, whose duties in whole or in part consist in the examination or appraisal of property subject to taxation in this state, shall, before entering upon such duties, take the constitutional oath of office, the same to be filed in the office of said board. History: 1915, Act 133, Eff. Aug. 24, 1915 ;-- CL 1915, 4159 ;-- CL 1929, 3717 ;-- CL 1948, 209.121 Compiler's Notes: For abolition of board of state tax commissioners 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.
MI Comp L § 209.152 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 155 of 1925 - State Tax Department (209.152 - 209.154)|Section 209.152 - Board of State Tax Commissioners Abolished; Transfer of Powers, Duties and Records.

209.152 Board of state tax commissioners abolished; transfer of powers, duties and records. Sec. 2.  The powers and duties now vested by law in the board of state tax commissioners are hereby transferred to and vested in the state tax department, and all records, files, books and papers of every nature pertaining to the functions of said board shall be turned over to said state tax department and shall be preserved as a part of the records and files of said department. Upon the taking effect of this act, the board of state tax commissioners shall be abolished, and the powers and duties heretofore exercised and performed by said board, under authority of law, shall hereafter be exercised and performed by the state tax department. Whenever, in any law of the state, reference is made to the board of state tax commissioners, whose powers and duties are thus transferred, such reference shall be deemed to be made to the state tax department. History: 1925, Act 155, Imd. Eff. May 1, 1925 ;-- CL 1929, 3706 ;-- CL 1948, 209.152
MI Comp L § 209.153 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 155 of 1925 - State Tax Department (209.152 - 209.154)|Section 209.153 - Tax Department; General Supervision, Duty to Collect Information; Duty of Assessing Officers; Penalty.

209.153 Tax department; general supervision, duty to collect information; duty of assessing officers; penalty. Sec. 3.  The state tax department shall have general supervision of the administration of the tax laws of the state and shall render such assistance, and give such advice and counsel, to the assessing officers of the state as they may deem necessary and essential to an efficient administration of the laws governing assessments and the levying of taxes in this state. Said state tax department shall gather each year complete information relative to the assessment of property, properly classified, the levy of taxes thereon, and of the appraised value of the several classes of property exempt from taxation under the laws of the state, and such other information as said state tax department may deem to be of public interest. This information, arranged in proper form, shall be embodied in the regular report of the state tax department. It shall be the duty of all assessing officers of the state and all other public officers to promptly comply with requests made by said department for information provided for in this section and to render all possible assistance in the carrying out of the provisions hereof. Any assessing officer or other public officer who shall refuse to comply with the requirements of this section, or who shall persistently neglect to do so, shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than 50 dollars nor more than 300 dollars. History: 1925, Act 155, Imd. Eff. May 1, 1925 ;-- CL 1929, 3707 ;-- CL 1948, 209.153
MI Comp L § 209.154 (2021)
2021 Michigan Compiled Laws|Chapter 209 - State Assessment and Equalization|Act 155 of 1925 - State Tax Department (209.152 - 209.154)|Section 209.154 - Signature and Seal on Papers.

209.154 Signature and seal on papers. Sec. 4.  All orders, certificates, and subpoenas made or issued by the state tax department shall be signed by the chairman and the seal of the department shall be affixed. History: 1925, Act 155, Imd. Eff. May 1, 1925 ;-- CL 1929, 3708 ;-- CL 1948, 209.154
MI Comp L § 211.1 (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)|Section 211.1 - Property Subject to Taxation.

211.1 Property subject to taxation. Sec. 1.  That all property, real and personal, within the jurisdiction of this state, not expressly exempted, shall be subject to taxation. History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3824 ;-- CL 1915, 3995 ;-- CL 1929, 3389 ;-- CL 1948, 211.1 Constitutionality: Mailing of tax delinquency and redemption notices to a corporation at its tax address of record in the manner required by the General Property Tax Act is sufficient to provide constitutionally adequate notice. Smith v Cliffs on the Bay Condominium Assoc., 463 Mich 420; 617 NW2d 536 (2000).Compiler's Notes: For prior tax laws, see note to this section in Michigan Compiled Laws of 1970.Popular Name: Act 206
MI Comp L § 211.1a (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)|Section 211.1a - Short Title; General Property Tax Act.

211.1a Short title; general property tax act. Sec. 1a.  This act shall be known and may be cited as "The general property tax act". History: Add. 1943, Act 231, Imd. Eff. Apr. 20, 1943 ;-- CL 1948, 211.1a Constitutionality: Mailing of tax delinquency and redemption notices to a corporation at its tax address of record in the manner required by the General Property Tax Act is sufficient to provide constitutionally adequate notice. Smith v Cliffs on the Bay Condominium Assoc., 463 Mich 420; 617 NW2d 536 (2000).Popular Name: Act 206
MI Comp L § 211.182 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 189 of 1953 - Taxation of Lessees or Users of Tax-Exempt Property (211.181 - 211.182)|Section 211.182 - Assessment and Collection; Delinquent Taxes.

211.182 Assessment and collection; delinquent taxes.Sec. 2.  (1) Taxes levied under this act shall be assessed to the lessees or users of real property and shall be collected at the same time and in the same manner as taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157.  (2) Taxes levied under this act shall not become a lien against the property.  (3) When due, taxes levied under this act shall constitute a debt due from the lessee or user to the township, city, village, county, and school district for which the taxes were assessed.   (4) Delinquent taxes levied under this act shall be collected at the same time and in the same manner as taxes levied on personal property are collected under sections 46 and 47(2) of the general property tax act, 1893 PA 206, MCL 211.46 and 211.47. History: 1953, Act 189, Imd. Eff. June 10, 1953 ;-- Am. 2004, Act 573, Imd. Eff. Jan. 3, 2005
MI Comp L § 211.191 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 117 of 1970 - Status of Property for Taxation (211.191 - 211.191)|Section 211.191 - Taxation of Exempt Property When Not Being Used for Purpose for Which Exemption Granted.

211.191 Taxation of exempt property when not being used for purpose for which exemption granted. Sec. 1.  If an assessing officer finds that any real property or personal property that for any reason is exempt from taxation under the laws of this state is not being used for the purposes for which the tax exemption is granted, the assessing officer shall place the property on the tax rolls and the property shall be subject to taxation in the same amount and to the same extent as though it had not been exempt from taxation. History: 1970, Act 117, Imd. Eff. July 23, 1970 ;-- Am. 1992, Act 62, Imd. Eff. May 22, 1992
MI Comp L § 211.201 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 62 of 1933 - Property Tax Limitation Act (211.201 - 211.217a)|Section 211.201 - Short Title; Property Tax Limitation Act.

211.201 Short title; property tax limitation act. Sec. 1.  Short title. This act shall be known and may be cited as the "Property Tax Limitation Act." History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- CL 1948, 211.201
MI Comp L § 211.202 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 62 of 1933 - Property Tax Limitation Act (211.201 - 211.217a)|Section 211.202 - Definitions.

211.202 Definitions. Sec. 2.  As used in this act:   (a) "Local unit" means counties, townships, villages, cities, a first-class school district, community college districts, intermediate school districts, and all other divisions, districts, and organizations of government that are or may be established by law and that have the power to levy taxes against property located within their respective areas, except villages and cities for which there are provisions in their charters or general law fixing maximum limits on the power to levy taxes against property for purposes as authorized by law to be supported under the municipal budget and school districts.  (b) "Municipal corporation" means villages and cities.  (c) "Board" means the county tax allocation board created by section 5. History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- CL 1948, 211.202 ;-- Am. 1957, Act 155, Eff. Sept. 27, 1957 ;-- Am. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994
MI Comp L § 211.204 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 62 of 1933 - Property Tax Limitation Act (211.201 - 211.217a)|Section 211.204 - Net Limitation Tax Rate; Notice to County Clerks; Property Tax Levied for Payment of Interest and Principal on Certain State Obligations; Allocation for Charter County Purposes.

211.204 Net limitation tax rate; notice to county clerks; property tax levied for payment of interest and principal on certain state obligations; allocation for charter county purposes. Sec. 4.  (1) The tax rate in mills allocated for charter county purposes pursuant to subsection (3) plus the tax rate in mills that is provided by law for state purposes and is in force and effect on the last day specified by this act for the filing of budgets and statements of local units with the board, except tax rates levied for the purpose of payment of interest and principal on state obligations incurred before December 8, 1932, shall be deducted from the maximum tax rates determined pursuant to section 3(1) as the tax rates fixed by section 6 of article IX of the state constitution of 1963 without approval of the voters. The remainder of these maximum tax rates determined pursuant to section 3(1), after deducting the total tax rates levied for state purposes and a tax rate in mills allocated for charter county purposes pursuant to subsection (3), if any, shall be known and referred to as the net limitation tax rate.  (2) If a state tax is levied for any year other than 1994, the state treasurer shall notify by registered mail the county clerk of each county, on or before the day after the last day provided by this act for the filing of budgets and statements of local units with the board, stating the total amount of the state tax rates. On or before September 1 of each year, the state treasurer shall notify by registered mail the county clerk of each county of any change in the amount of the tax rate for state purposes in that county that is necessitated by state equalization of county assessed valuations. If a state property tax is levied for the payment of interest and principal on state obligations incurred before December 8, 1932, it shall be provided by law before August 1 of each year and shall be apportioned among each county in the manner now provided by law.  (3) Each county that adopts a charter shall be allocated for charter county purposes, from the maximum tax rate that is fixed pursuant to section 6 of article IX of the state constitution of 1963 without approval of the voters, a tax rate in mills equal to the number of mills allocated to the county either by a county tax allocation board or a separate tax limitation under this act in the year immediately preceding the year in which the county adopts a charter. History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- CL 1948, 211.204 ;-- Am. 1980, Act 24, Imd. Eff. Mar. 7, 1980 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994
MI Comp L § 211.204a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 62 of 1933 - Property Tax Limitation Act (211.201 - 211.217a)|Section 211.204a - Separate Tax Limitation Vote; Reduction of Number of Mills Allocated; School District Allocated Less Than 6 Mills; Applicability of Subsection (2); Expiration of Fixed Allocation.

 ***** 211.204a SUBSECTION (2) DOES NOT APPLY AFTER 1996: See subsection (2) of 211.204a ***** 211.204a Separate tax limitation vote; reduction of number of mills allocated; school district allocated less than 6 mills; applicability of subsection (2); expiration of fixed allocation.  Sec. 4a.  (1) The number of mills allocated to a local school district under a separate tax limitation approved before 1994 shall be reduced by the number of mills levied by the state. For a separate tax limitation vote held after 1993, the number of mills that may be allocated shall be reduced by the number of mills allocated to a local school district for school district operating purposes in 1993 or the number of mills levied by the state, whichever is greater, and mills shall not be allocated to a local school district.  (2) For a township that is located in a county that allocated under a separate tax limitation less than 6 mills for school districts, the amount of allocated mills that township may levy in 1994 is reduced by the difference between 6 mills and the amount allocated to school districts in 1993. This subsection applies only in a year in which the legislature specifically appropriates the amount of revenue lost to the township due to the operation of this subsection. This subsection does not apply after 1996.  (3) A fixed allocation under a separate tax limitation approved before 1994 in a county in which a school district was allocated less than 6 mills expires after the 1996 allocation. History: Add. 1993, Act 314, Eff. Apr. 30, 1994 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994
MI Comp L § 211.205 (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 62 of 1933 - Property Tax Limitation Act (211.201 - 211.217a)|Section 211.205 - County Tax Allocation Board; Creation; Membership.

211.205 County tax allocation board; creation; membership.  Sec. 5.  A county tax allocation board is created for each county and shall be composed of the following:  (a) The county treasurer.   (b) The chairperson of the board of county auditors if there is a board, and if not, the chairperson of the finance or ways and means committee of the county board of commissioners.   (c) The intermediate school district superintendent or his or her representative.  (d) A resident of a municipality within the county who shall be selected by the judge or judges of probate of the county, except that in counties containing 1 or more municipal corporations having a population of 10,000 or more, the member shall be a resident of a municipal corporation having a population of 10,000 or more. However, in counties in which are located municipalities subject to this act, the member shall be an official of 1 of the municipalities and if there is only 1 municipality within the county, then the member shall be selected by the governing body of the municipality either from its own members or its municipal officers.  (e) A member not officially connected with or employed by any local or county unit, who shall be selected by the board of county commissioners.  (f) A member who shall be a township supervisor and who shall be selected by a majority of the township supervisors in the county. History: 1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- Am. 1937, Act 30, Imd. Eff. May 4, 1937 ;-- Am. 1941, Act 150, Imd. Eff. May 29, 1941 ;-- CL 1948, 211.205 ;-- Am. 1963, Act 71, Eff. Sept. 6, 1963 ;-- Am. 1964, Act 5, Imd. Eff. Mar. 13, 1964 ;-- Am. 1970, Act 220, Imd. Eff. Nov. 24, 1970 ;-- Am. 1974, Act 128, Imd. Eff. May 29, 1974 ;-- Am. 1976, Act 339, Imd. Eff. Dec. 15, 1976 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994
MI Comp L § 211.205a (2021)
2021 Michigan Compiled Laws|Chapter 211 - Taxation of Real and Personal Property|Act 62 of 1933 - Property Tax Limitation Act (211.201 - 211.217a)|Section 211.205a - Initiatory Petition for Separate Tax Limitation; Signatures; Filing; Violation of MCL 168.1 to 168.992 Applicable to Petitions; Penalties.

211.205a Initiatory petition for separate tax limitation; signatures; filing; violation of MCL 168.1 to 168.992 applicable to petitions; penalties. Sec. 5a.  (1) A vote on adopting separate tax limitations shall be initiated by petition signed by not less than 4% of the registered electors of each township and city within the county. The petition shall be filed with the county clerk not less than 30 days before the convening of the board in regular session, or any special session called for the purpose of considering the petition.  (2) A petition under this section, including the circulation and signing of the petition, is subject to section 488 of the Michigan election law, 1954 PA 116, MCL 168.488. A person who violates a provision of the Michigan election law, 1954 PA 116, MCL 168.1 to 168.992, applicable to a petition described in this section is subject to the penalties prescribed for that violation in the Michigan election law, 1954 PA 116, MCL 168.1 to 168.992. History: Add. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1998, Act 162, Eff. Mar. 23, 1999