reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 77 of 1951 - Tax on Low Grade Iron Ore (211.621 - 211.626) › Section 211.623 - Specific Tax on Mining Property After Production of Ore; Determination of Mine Value; “Lower Lake Price” Defined.

211.623 Specific tax on mining property after production of ore; determination of mine value; “lower lake price” defined.
Sec. 3.
(1) Beginning with the first calendar year after production of merchantable ore from a low grade iron ore mining property has been established on a commercial basis, the low grade iron ore mining property shall be subject to a specific tax equal to the average annual production in gross tons during the preceding 5-year period, multiplied by 1.1% or beginning December 31, 2001 through December 31, 2006 0.75% of the mine value per gross ton, based on the average natural iron analysis of shipments for that year of the iron ore pellets or of the concentrated or agglomerated products. A year in which production did not take place shall be excluded in computing the average production but only until the property has a 5-year record of commercial production. Mine value is determined by subtracting from the published lower lake price of Lake Superior iron ore pellets, or the particular concentrated or agglomerated products as of December 31, for the subsequent calendar year, all the transportation and handling costs, including any tax charged for transporting or handling the iron ore pellets or products, from the mining property to Lake Erie ports.
(2) As used in this section, "lower lake price" means the base price of Lake Superior district iron ore pellets or of the particular concentrated or agglomerated products at rail of vessel at lower lake ports as published in "Iron Age" published in New York City, New York, and "Industry Week" published in Cleveland, Ohio. If either "Iron Age" or "Industry Week" is not published or does not publish a price, a replacement trade journal recognized and generally accepted as reliable by the iron ore industry shall be substituted. If "Iron Age" or "Industry Week" do not publish the same price, if 1 of the trade journals publishes 2 different prices, or if the replacement trade journal does not publish a price, the price shall be the generally prevailing market price at which iron ore pellets or concentrated or agglomerated products, of comparable quality and utility, are being offered for sale in comparable quantity by or on behalf of bona fide producers from sources in the continental United States or Canada.
History:
1951, Act 77, Imd. Eff. May 28, 1951 ;-- Am. 1959, Act 147, Eff. Mar. 19, 1960 ;-- Am. 1978, Act 537, Imd. Eff. Dec. 21, 1978 ;-- Am. 2002, Act 443, Imd. Eff. June 17, 2002
Compiler's Notes:
Sec. 3, as amended by Act 324 of 1993, did not take effect pursuant to the terms of the act.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 77 of 1951 - Tax on Low Grade Iron Ore (211.621 - 211.626) › Section 211.625 - Purpose of Act.

211.625 Purpose of act.
Sec. 5.
The purpose of this act is to encourage commercial development of and uniform production from low grade mineral resources in the state of Michigan.
History:
1951, Act 77, Imd. Eff. May 28, 1951 ;-- Am. 1959, Act 147, Eff. Mar. 19, 1960
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 77 of 1951 - Tax on Low Grade Iron Ore (211.621 - 211.626) › Section 211.626 - Appropriation; Purpose.

211.626 Appropriation; purpose.
Sec. 6.
There is appropriated from the general fund $1,651,000.00 for reimbursement of governmental units and school districts for the amount by which property tax revenue, excluding revenue included in the calculation of payments made under section 21(1) of the state school aid act of 1979, Act No. 94 of the Public Acts of 1979, being section 388.1621 of the Michigan Compiled Laws, is reduced as a result of the inclusion of a power generating facility or a portion of a power generating facility in the definition of lowgrade iron ore mining property.
History:
Add. 1987, Act 277, Imd. Eff. Jan. 6, 1988
Compiler's Notes:
Section 2 of Act 277 of 1987 provides: “This act shall be known and cited as the 'James Goulette iron ore recovery act of 1987'.”
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 107 of 1951 - Sale of Tax Lands (211.641 - 211.641) › Section 211.641 - Sale and Conveyance of Certain Tax Lands; Deposit of Funds.

211.641 Sale and conveyance of certain tax lands; deposit of funds.
Sec. 1.
Whenever the title to any land, heretofore conveyed, under section 7 or section 8 of Act No. 155 of the Public Acts of 1937, as amended, being sections 211.357 and 211.358 of the Compiled Laws of 1948, to a municipality for public use, revests in the state of Michigan for the reason that the proposed public use has been abandoned or terminated and such land constitutes highway frontage or impairs the right of ingress and egress to land sold and deeded by the state of Michigan through the state land office board or the department of conservation as having such frontage or ingress and egress, the director of conservation on behalf of the state of Michigan shall be empowered to issue a deed on such land, which deed shall convey all rights revested in the state of Michigan to the original purchaser of the land affected or to his grantee or successor in the regular chain of title for a consideration to be determined and approved by the conservation commission. All moneys received by the director of conservation upon the sale of said lands shall be deposited in the state treasury to the credit of the several assessing units in proportion to the delinquent taxes and special assessments of such units cancelled against any description of land sold under the provisions of this act.
History:
1951, Act 107, Eff. Sept. 28, 1951
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 188 of 1952 - Sale of Property Acquired for Public Use (211.651 - 211.651) › Section 211.651 - Authorizing Sale of Certain Property Located in Slum Area Acquired and Held by Municipalities; Certain Limitations, Removal.

211.651 Authorizing sale of certain property located in slum area acquired and held by municipalities; certain limitations, removal.
Sec. 1.
Any municipality having acquired any property or properties for public use under the provisions of sections 7 and 8 of Act No. 155 of the Public Acts of 1937, as amended, being sections 211.357 and 211.358, respectively, of the Compiled Laws of 1948, which said property or properties are located in a slum or blighted area, planned for clearance and redevelopment, in accordance with the redevelopment plan adopted by the legislative body of the municipality, may sell such property or properties singly, in groups or together with other properties in the area in such a manner and under such conditions of sale and use thereof as the legislative body of said municipality shall provide, without any other restriction or limitation thereof: Provided further, That as to all conveyances heretofore made by any municipality of property or properties acquired for public uses under the provisions of sections 7 and 8 of Act No. 155 of the Public Acts of 1937, as amended, being sections 211.357 and 211.358, respectively, of the Compiled Laws of 1948, the municipality, whenever the property shall have been sold at public auction or shall have been held for public purposes for a period of 10 years prior to conveyance, shall not be deemed to have been bound by the limitations on the sale thereof contained therein, and the director of conservation, on behalf of the state, shall execute the necessary corrective conveyance or conveyances to carry out the provisions of this proviso.
History:
1952, Act 188, Imd. Eff. Apr. 29, 1952 ;-- Am. 1954, Act 123, Imd. Eff. Apr. 19, 1954
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668) › Section 211.661 - Short Title.

211.661 Short title.
Sec. 1.
This act shall be known and may be cited as the "uniform federal lien registration act".
History:
1983, Act 102, Imd. Eff. June 30, 1983
Compiler's Notes:
Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668) › Section 211.662 - Applicability of Act.

211.662 Applicability of act.
Sec. 2.
This act shall apply only to federal tax liens and to other notices of federal liens which under any act of congress or any regulation adopted pursuant to an act of congress are required or permitted to be filed in the same manner as notices of federal tax liens.
History:
1983, Act 102, Imd. Eff. June 30, 1983
Compiler's Notes:
Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668) › Section 211.663 - Notices of Liens, Certificates, and Other Notices Affecting Federal Liens; Filing Requirements.

211.663 Notices of liens, certificates, and other notices affecting federal liens; filing requirements.
Sec. 3.
(1) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens shall be filed pursuant to this act.
(2) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the register of deeds of the county in which the real property subject to the liens is situated.
(3) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows:
(a) If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the internal revenue code, in the office of the secretary of state.
(b) In all other cases, in the office of the register of deeds of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien.
History:
1983, Act 102, Imd. Eff. June 30, 1983
Compiler's Notes:
Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668) › Section 211.664 - Certification of Notices of Liens, Certificates, or Other Notices Affecting Federal Liens by Secretary of Treasury, Delegate, or Other Official or Entity; Effect.

211.664 Certification of notices of liens, certificates, or other notices affecting federal liens by secretary of treasury, delegate, or other official or entity; effect.
Sec. 4.
Certification of notices of liens, certificates, or other notices affecting federal liens by the secretary of the treasury of the United States or the secretary's delegate, or by any official or entity of the United States responsible for the filing or certifying of notices of any other liens, entitles the notices or certificates to be filed and any other attestation, certification, or acknowledgment is not necessary.
History:
1983, Act 102, Imd. Eff. June 30, 1983
Compiler's Notes:
Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668) › Section 211.666 - Fee for Filing and Indexing Notice of Lien, Certificate, or Notice Affecting Lien; Billing Federal Officials for Fees.

211.666 Fee for filing and indexing notice of lien, certificate, or notice affecting lien; billing federal officials for fees.
Sec. 6.
(1) The fee for filing and indexing a notice of lien, certificate, or notice affecting the lien is as follows:
(a) For a lien, on real estate or on tangible and intangible property, the same fee provided by law for recording a real estate mortgage.
(b) For a certificate of discharge or subordination, the same fee provided by law for recording a discharge of a real estate mortgage.
(c) For all other notices, including a certificate of release or nonattachment, the same fee provided by law for recording a real estate mortgage.
(2) The filing officer shall bill the district directors of internal revenue or other appropriate federal officials on a monthly basis for fees for documents filed by those federal officials, unless alternative payment methods are established.
History:
1983, Act 102, Imd. Eff. June 30, 1983 ;-- Am. 2016, Act 226, Eff. Oct. 1, 2016
Compiler's Notes:
Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668) › Section 211.667 - Application and Construction of Act; General Purpose.

211.667 Application and construction of act; general purpose.
Sec. 7.
This act shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this act among states enacting it.
History:
1983, Act 102, Imd. Eff. June 30, 1983
Compiler's Notes:
Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668) › Section 211.668 - Repeal of MCL 211.671 to 211.679.

211.668 Repeal of MCL 211.671 to 211.679.
Sec. 8.
Act No. 162 of the Public Acts of 1967, being sections 211.671 to 211.679 of the Michigan Compiled Laws, is repealed.
History:
1983, Act 102, Imd. Eff. June 30, 1983
Compiler's Notes:
Former MCL 211.661 to 211.669, deriving from Act 107 of 1956 and pertaining to uniform federal tax lien registration, were repealed by Act 83 of 1960 and Act 162 of 1967.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 162 of 1967 - Uniform Federal Tax Lien Registration Act (211.671 - 211.679)

UNIFORM FEDERAL TAX LIEN REGISTRATION ACT
Act 162 of 1967
211.671-211.679 Repealed. 1983, Act 102, Imd. Eff. June 30, 1983.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 203 of 1968 - State Tax Lien Registration Act (211.681 - 211.687) › Section 211.681 - Short Title.

211.681 Short title.
Sec. 1.
This act shall be known and may be cited as the "state tax lien registration act".
History:
1968, Act 203, Eff. July 1, 1968
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 203 of 1968 - State Tax Lien Registration Act (211.681 - 211.687) › Section 211.682 - Certificates and Notices of Liens Upon Real or Personal Property; Filing.

211.682 Certificates and notices of liens upon real or personal property; filing.
Sec. 2.
(a) Notices of liens upon real property for taxes payable to the state, and certificates and notices affecting the liens shall be recorded in the office of the register of deeds of the county or counties in which the real property subject to a state tax lien is situated.
(b) Notices of liens upon personal property, whether tangible or intangible, for taxes payable to the state and certificates and notices affecting the liens shall be filed as follows:
(1) If the person against whose interest the tax lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the applicable tax laws of the state, in the office of the secretary of state.
(2) In all other cases in the office of the register of deeds of the county where the taxpayer resides at the time of filing of the notice of lien.
History:
1968, Act 203, Eff. July 1, 1968
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 203 of 1968 - State Tax Lien Registration Act (211.681 - 211.687) › Section 211.683 - Certification by Collecting Agency.

211.683 Certification by collecting agency.
Sec. 3.
Certification by the state collecting agency of notices of liens, certificates or other notices affecting tax liens entitles them to be filed and no other attestation, certification or acknowledgment is necessary.
History:
1968, Act 203, Eff. July 1, 1968
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 203 of 1968 - State Tax Lien Registration Act (211.681 - 211.687) › Section 211.685 - Fee for Recording or Filing and Indexing Notice of Lien, Certificate, or Notice Affecting Tax Lien; Billing State Collecting Agencies; Recovery of Fees by State Collecting Agency.

211.685 Fee for recording or filing and indexing notice of lien, certificate, or notice affecting tax lien; billing state collecting agencies; recovery of fees by state collecting agency.
Sec. 5.
(1) The fee for recording or filing and indexing a notice of lien or certificate or notice affecting the tax lien is as follows:
(a) For a tax lien, on real estate or on tangible and intangible property, the same fee provided by law for recording a real estate mortgage.
(b) For a certificate of discharge or subordination, the same fee provided by law for recording a discharge of a real estate mortgage.
(c) For all other notices, including a certificate of release or nonattachment, the same fee provided by law for recording a real estate mortgage.
(2) A register of deeds shall bill the state collecting agencies on a monthly basis for fees for documents filed by the agencies, unless alternative payment methods are established.
(3) The secretary of state shall not charge or collect a fee for filing and recording an instrument presented by a state collecting agency.
(4) A state collecting agency may recover fees paid under this section from the person liable for the unpaid tax as additional costs.
History:
1968, Act 203, Eff. July 1, 1968 ;-- Am. 1969, Act 34, Imd. Eff. July 10, 1969 ;-- Am. 2016, Act 227, Eff. Oct. 1, 2016
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 203 of 1968 - State Tax Lien Registration Act (211.681 - 211.687) › Section 211.686 - Failure to File or Record State Tax Lien.

211.686 Failure to file or record state tax lien.
Sec. 6.
A state tax lien not filed or recorded pursuant to this act shall be void against any mortgagee, pledgee, purchaser (including land contract purchaser) or judgment creditor who secured any interest in the property subject to the lien prior to the time such notice of lien was filed or recorded, as provided for in this act.
History:
1968, Act 203, Eff. July 1, 1968
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 203 of 1968 - State Tax Lien Registration Act (211.681 - 211.687) › Section 211.687 - Effective Date.

211.687 Effective date.
Sec. 7.
This act shall take effect July 1, 1968.
History:
1968, Act 203, Eff. July 1, 1968
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 55 of 1956 - Jeopardy Assessment of Personal Property Taxes (211.691 - 211.697) › Section 211.691 - Personal Property Taxes; Jeopardy Assessment.

211.691 Personal property taxes; jeopardy assessment.
Sec. 1.
The treasurer of any township, city or village is authorized to accelerate the date on which any personal property tax collectible by him would otherwise be due upon the terms, limitations and conditions set forth in this act. Proceedings hereunder shall be known as jeopardy assessment of personal property taxes.
History:
1956, Act 55, Imd. Eff. Apr. 2, 1956
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 55 of 1956 - Jeopardy Assessment of Personal Property Taxes (211.691 - 211.697) › Section 211.692 - Personal Property Taxes; Jeopardy Assessment Affidavit, Contents.

211.692 Personal property taxes; jeopardy assessment affidavit, contents.
Sec. 2.
Before the due date of any such tax shall be accelerated, the treasurer shall make a jeopardy tax assessment affidavit stating that the taxpayer named therein owned certain personal property, describing it, on the tax day; that said property had its situs within his tax collection district on the tax day; the assessed value thereof, the amount of the jeopardy rate and the tax due; the name of the taxing unit or units on whose behalf such jeopardy assessment is made; and shall further state that the deponent knows, or has good reason to believe, either:
(a) That the taxpayer has absconded, or is about to abscond from the state, or that he is concealed therein, thereby tending to jeopardize the collectibility of any personal property tax, assessed and levied by the regular assessment and collection procedure; or
(b) That the taxpayer has assigned, disposed of or concealed, or is about to assign, dispose of or conceal any of this property, thereby tending to jeopardize the collectibility of any personal property tax, assessed and levied by the regular assessment and collection procedure; or
(c) That the taxpayer has removed or is about to remove any of his property out of this state thereby tending to jeopardize the collectibility of any personal property tax, assessed and levied by the regular assessment and collection procedure; or
(d) That other facts exist, specifying them, which tend to jeopardize the collectibility of any personal property tax assessed and levied by the regular assessment and collection procedure.
History:
1956, Act 55, Imd. Eff. Apr. 2, 1956
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 55 of 1956 - Jeopardy Assessment of Personal Property Taxes (211.691 - 211.697) › Section 211.693 - Affidavit; Filing; Notice to Taxpayer.

211.693 Affidavit; filing; notice to taxpayer.
Sec. 3.
Not later than the next business day after the date of the jurat of an affidavit under section 2, the treasurer shall record the affidavit or a true copy of the affidavit with the register of deeds of the county in which the property was located on the tax day, in the same manner as is provided by law for the filing and recording of financing statements with registers of deeds under part 5 of article 9 of the uniform commercial code, 1962 PA 174, MCL 440.9501 to 440.9526. The treasurer shall at the same time notify the assessed taxpayer of the recording by mailing notice to the taxpayer at the address at which the personal property taxed is then located, or if the location is unknown, to the address where the personal property was located on the tax day, and shall attach a copy of the affidavit to the notice. The failure to mail a notice does not affect the validity of the jeopardy tax or impair the lien imposed under section 4.
History:
1956, Act 55, Imd. Eff. Apr. 2, 1956 ;-- Am. 2018, Act 191, Eff. Sept. 18, 2018
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 55 of 1956 - Jeopardy Assessment of Personal Property Taxes (211.691 - 211.697) › Section 211.694 - Acceleration of Due Date of Tax; Lien; Collection of Tax.

211.694 Acceleration of due date of tax; lien; collection of tax.
Sec. 4.
On the recording of an affidavit under section 3, a personal property tax in the amount specified in the affidavit is immediately due and payable from the taxpayer named in the affidavit and is a lien against the personal property described in the affidavit to the same extent and of the same character as the lien provided by section 40 of the general property tax act, 1893 PA 206, MCL 211.40. The treasurer has the same powers and duties in the collection of the tax assessed under this act as in the collection of personal property taxes regularly assessed under the general laws of this state.
History:
1956, Act 55, Imd. Eff. Apr. 2, 1956 ;-- Am. 2018, Act 191, Eff. Sept. 18, 2018
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 55 of 1956 - Jeopardy Assessment of Personal Property Taxes (211.691 - 211.697) › Section 211.695 - Jeopardy Assessment Tax Rate; Collection of Tax; Discharge of Affidavit.

211.695 Jeopardy assessment tax rate; collection of tax; discharge of affidavit.
Sec. 5.
The assessor of any tax collection district shall, upon request of the treasurer thereof, furnish his estimate of the assessed value of any personal property upon which the treasurer proposes to make a jeopardy assessment. Such estimates shall be of the assessed value such property will bear upon completion of the regular personal property assessment procedure for the current year, and such estimate shall be set forth in the treasurer's affidavit as the assessed value of the property described therein. The treasurer shall estimate the tax rate which he believes will be authorized by the taxing unit on whose behalf the jeopardy assessment is made for the current year, which rate shall not be more than 10% in excess of the rate authorized by such unit for the previous year, and the rate so estimated shall be set forth in the affidavit of the treasurer as the jeopardy tax rate. The amount of the jeopardy personal property tax shall be determined therefrom. Upon collection of the amount of the jeopardy tax, the treasurer shall forthwith discharge the jeopardy tax assessment affidavit from the records of the register of deeds. All money received in collection of jeopardy taxes shall be retained by the treasurer in a special account entitled "jeopardy tax account" until receipt of the next regular tax roll of the taxing unit or units on whose behalf the jeopardy assessment was made.
History:
1956, Act 55, Imd. Eff. Apr. 2, 1956
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 55 of 1956 - Jeopardy Assessment of Personal Property Taxes (211.691 - 211.697) › Section 211.696 - Personal Property Tax; Repayment of Excess; Collection of Unpaid Regular Tax.

211.696 Personal property tax; repayment of excess; collection of unpaid regular tax.
Sec. 6.
Any personal property which is the subject of a jeopardy assessment hereunder shall remain on the regular tax roll, and no taxpayer or personal property shall be relieved from the tax thereafter assessed thereon, but the treasurer upon receiving the regular tax roll of 1 or more of the units on whose behalf such a jeopardy assessment was made shall credit any amount collected in satisfaction of the jeopardy tax against the regular tax and shall thereupon transfer such sums from the jeopardy tax account to the tax funds of the unit or units for which the jeopardy assessment was made. If the entire jeopardy tax is collected, then each taxing unit on whose behalf the jeopardy tax was assessed shall first receive an amount equal to the jeopardy tax assessed for it or its regular personal property tax, whichever is less, and the balance, if any, shall be divided among those units whose regular personal property tax was not thereby fully paid, in the same proportion as the jeopardy tax of each bears to the total jeopardy tax of all the units sharing the balance. If less than the full amount of the jeopardy tax was collected, each unit on whose behalf the jeopardy tax was assessed shall be paid in the proportion that its jeopardy tax bears to the entire jeopardy tax assessment, but no unit shall be paid a sum in excess of its regular personal property tax. Upon payment of all regular personal property taxes owed to all units in whose behalf a jeopardy assessment was made, the balance collected in satisfaction of such jeopardy tax remaining in the treasurer's hands shall be paid over to the taxpayer. The balance of any regular personal property tax remaining unpaid shall be collected in the same manner as are other personal taxes.
History:
1956, Act 55, Imd. Eff. Apr. 2, 1956
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 55 of 1956 - Jeopardy Assessment of Personal Property Taxes (211.691 - 211.697) › Section 211.697 - Treasurer; Diligence; Liability for Uncollected Taxes.

211.697 Treasurer; diligence; liability for uncollected taxes.
Sec. 7.
Action taken by the treasurer in accordance with the provisions of this section shall constitute diligent inquiry and the exercise of due diligence in an effort to collect the taxes with respect to which the action was taken as required by sections 55 and 56a and elsewhere in the Michigan general property tax act, being Act No. 206 of the Public Acts of 1893. The treasurer or his bondsman shall not be liable for any taxes which remain uncollected because the treasurer, in his estimate made in good faith, has underestimated the taxes to be paid on any property with respect to which such action is taken.
History:
1956, Act 55, Imd. Eff. Apr. 2, 1956
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 129 of 1961 - Reconveyance of Property Sold for Taxes (211.711 - 211.711) › Section 211.711 - Charitable or Religious Organizations; Reconveyance of Property Sold for Taxes; Effect.

211.711 Charitable or religious organizations; reconveyance of property sold for taxes; effect.
Sec. 1.
Upon application of any religious or charitable organization, the property of which is exempt from general taxation under the provisions of Act No. 206 of the Public Acts of 1893, as amended, being sections 211.1 to 211.157 of the Compiled Laws of 1948, the department of conservation may withhold from sale any land owned by the religious or charitable organization at the time of vesting of title in the state, and may reconvey the same to the organization upon payment of the amount of all taxes and special assessments together with penalties and interest thereon for which the lands were sold. No deed issued under the provisions of this section shall be construed to vest in the grantee therein named any title or interest in such lands beyond that which he would have owned, had not title become vested in the state. Such deed shall operate to revive all titles, liens and encumbrances, with their respective priorities, as the same would have existed had not the title become vested in the state.
History:
1961, Act 129, Eff. Sept. 8, 1961
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 122 of 1962 - Manuals for Assessing Officials (211.721 - 211.721)

MANUALS FOR ASSESSING OFFICIALS
Act 122 of 1962
211.721 Repealed. 1986, Act 223, Imd. Eff. Sept. 25, 1986.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 162 of 1962 - Notice of Special Assessment Hearings (211.741 - 211.746) › Section 211.741 - Notice of Hearings in Special Assessment Proceedings; Service on Owners or Parties Appearing on Last Local Tax Assessment Records; Statement That Appearance and Protest at Hearing Required for Appeal; Personal Appearance; Filing Appearance or Protest by Letter; Record of Parties Appearing to Protest.

211.741 Notice of hearings in special assessment proceedings; service on owners or parties appearing on last local tax assessment records; statement that appearance and protest at hearing required for appeal; personal appearance; filing appearance or protest by letter; record of parties appearing to protest.
Sec. 1.
(1) For each special assessment made against property, notice of all hearings in the special assessment proceedings shall be given as provided in this act in addition to any notice of hearings to be given by publication or posting as required by statute, charter, or ordinance. The provisions of this act in respect to service of notice by mail shall supersede any existing statutory, charter, or ordinance requirements for mailing notice. Notice of hearings in special assessment proceedings shall be given to each owner of or party in interest in property to be assessed whose name appears upon the last local tax assessment records by mailing by first class mail addressed to that owner or party at the address shown on the tax records at least 10 days before the date of the hearing. The last local tax assessment records means the last assessment roll for ad valorem tax purposes that has been reviewed by the local board of review, as supplemented by any subsequent changes in the names or the addresses of the owners or parties listed on that roll.
(2) The notice of hearing shall include a statement that appearance and protest at the hearing in the special assessment proceedings is required in order to appeal the amount of the special assessment to the state tax tribunal and shall describe the manner in which an appearance and protest shall be made.
(3) An owner or party in interest, or his or her agent may appear in person at the hearing to protest the special assessment, or shall be permitted to file his or her appearance or protest by letter and his or her personal appearance shall not be required.
(4) The governing body shall maintain a record of parties who appear to protest at the hearing. If a hearing is terminated or adjourned for the day before a party is provided the opportunity to be heard, a party whose appearance was recorded is considered to have protested the special assessment in person.
History:
1962, Act 162, Imd. Eff. May 10, 1962 ;-- Am. 1989, Act 64, Eff. July 31, 1989
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 162 of 1962 - Notice of Special Assessment Hearings (211.741 - 211.746) › Section 211.742 - Tax Assessment Records; Filing of Names; Changes of Names and Addresses.

211.742 Tax assessment records; filing of names; changes of names and addresses.
Sec. 2.
Where any person claims an interest in real property whose name and correct address do not appear upon the last local tax assessment records, he shall be obligated to file immediately his name and address with the local tax assessing officer. This requirement shall be deemed effective only for the purpose of establishing a record of the names and addresses of those persons entitled to notice of hearings in special assessment proceedings. It shall be the duty of each tax assessing officer to immediately enter on the local tax assessment records any changes in the names and addresses of owners or parties in interest filed with him and at all times to keep such tax assessment records current and complete and available for public inspection.
History:
1962, Act 162, Imd. Eff. May 10, 1962
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 162 of 1962 - Notice of Special Assessment Hearings (211.741 - 211.746) › Section 211.743 - Notice of Hearings; Mailing.

211.743 Notice of hearings; mailing.
Sec. 3.
On and after 30 days following the effective date of this act, any officer whose duty it is to give notice of hearings in special assessment proceedings may rely upon the last local tax assessment records in giving notice of hearing by mail. The method of giving notice by mail as provided in this act is declared to be the method that is reasonably certain to inform those to be assessed of the special assessment proceedings.
History:
1962, Act 162, Imd. Eff. May 10, 1962
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 162 of 1962 - Notice of Special Assessment Hearings (211.741 - 211.746) › Section 211.744 - Invalidation of Assessment; Reassessment.

211.744 Invalidation of assessment; reassessment.
Sec. 4.
Any failure to give notice as required in section 1 shall not invalidate an entire assessment roll but only the assessments on property affected by the lack of notice. A special assessment shall not be declared invalid as to any property if the owner or the party in interest thereof has actually received notice, has waived notice, or has paid any part of the assessment. If any assessment is declared void by court order or judgment, a reassessment against the property may be made.
History:
1962, Act 162, Imd. Eff. May 10, 1962 ;-- Am. 1989, Act 64, Eff. July 31, 1989
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 162 of 1962 - Notice of Special Assessment Hearings (211.741 - 211.746) › Section 211.745 - Notice of Hearings; Validation of Previously Held Hearings.

211.745 Notice of hearings; validation of previously held hearings.
Sec. 5.
Notwithstanding the lack of a statute, charter or ordinance provision for the mailing of notice of hearings, each special assessment hearing heretofore held is validated insofar as any notice of hearing is concerned, if notice was given by mail to the owners or parties in interest whose names appeared at the time of mailing on the last local tax assessment records. Any such special assessment hearing is also validated as to any owner or party in interest who has actually received notice of hearing, has waived such notice, or has paid any part of the special assessment.
History:
1962, Act 162, Imd. Eff. May 10, 1962
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 162 of 1962 - Notice of Special Assessment Hearings (211.741 - 211.746) › Section 211.746 - Statement of Right to File Written Appeal.

211.746 Statement of right to file written appeal.
Sec. 6.
If a special assessment is made against property, the notice of the special assessment sent to the property owner or person responsible for payment of the ad valorem property taxes under the general property tax act, Act No. 206 of the Public Acts of 1893, being sections 211.1 to 211.157 of the Michigan Compiled Laws, shall include, in addition to any other requirements by statute or charter, a statement that the owner or any person having an interest in the real property may file a written appeal of the special assessment with the state tax tribunal within 30 days after the confirmation of the special assessment roll if that special assessment was protested at the hearing held for the purpose of confirming the roll.
History:
Add. 1989, Act 64, Eff. July 31, 1989
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Repealed - Act 168 of 1966 - Sleeping Bear Dunes National Lakeshore; Reimbursement for Lost Taxes (211.751 - 211.754)

SLEEPING BEAR DUNES NATIONAL LAKESHORE; REIMBURSEMENT FOR LOST TAXES
Act 168 of 1966
211.751-211.754 Repealed. 1974, Act 359, Imd. Eff. Dec. 23, 1974.
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770) › Section 211.761 - Definitions.

211.761 Definitions.
Sec. 1.
As used in this act:
(a) "Department" means the department of treasury.
(b) "Totally and permanently disabled" means a person as defined in 42 U.S.C. section 416.
(c) "Homestead" means a dwelling or a unit in a multiple-unit dwelling, owned and occupied as a home by the owner thereof, including all contiguous unoccupied real property owned by the person. Homestead includes a dwelling and an outbuilding used in connection with a dwelling, situated on the lands of another.
(d) "Owner" includes a person eligible for the exemption specified in this act, who is purchasing a homestead under a mortgage or land contract or who owns a dwelling situated on the leased lands of another or is a tenant-stockholder of a cooperative housing corporation.
(e) "Special assessment" means an assessment against real property calculated on a benefit or ad valorem basis for curb and gutter, sidewalk, sewer, water, or street paving; a drain; a connection fee or similar charge for a sewer or water system; or the land contract on a parcel of property acquired under the circumstances set forth in section 3(2). Special assessment does not include charges for current service.
History:
1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan. 13, 1977 ;-- Am. 1978, Act 360, Imd. Eff. July 22, 1978
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770) › Section 211.764 - Application for Deferment; Affidavit Form; Signature; Contents; Consent of Mortgagee or Land Contract Vendor; Filing.

211.764 Application for deferment; affidavit form; signature; contents; consent of mortgagee or land contract vendor; filing.
Sec. 4.
An owner may apply to the local assessing officer for deferment of the payment of special assessments on the owner's homestead. The application shall be made upon an affidavit form to be furnished and made available by the department at convenient locations throughout the state. The affidavit form shall contain the following statement in 10-point boldface type located immediately above the affiant's signature: "If this deferment is authorized the state will place a lien on your property." A person making a false affidavit for the purpose of obtaining deferment of special assessments under this act is guilty of perjury. If the homestead is owned jointly by husband and wife, each spouse shall sign and file the affidavit. If the homestead is encumbered by a mortgage or an unpaid balance on a land contract, a deferment of special assessments shall not be made without the written consent of the mortgagee or the land contract vendor, which shall be filed with the affidavit. The affidavit shall be filed with the local assessing officer at least 30 days after the due date of a special assessment or installment of a special assessment for which deferment is requested.
History:
1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan. 13, 1977 ;-- Am. 1980, Act 403, Imd. Eff. Jan. 8, 1981
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770) › Section 211.765 - Examination of Affidavit by Local Assessing Officer; Inspections, Investigations, and Surveys; Compelling Information; Decision; Notice; Finality.

211.765 Examination of affidavit by local assessing officer; inspections, investigations, and surveys; compelling information; decision; notice; finality.
Sec.5.
Upon receipt of the affidavit, the local assessing officer shall promptly examine it to determine if the applicant meets the requirements of this act and shall make an inspection of the property and property records and conduct an investigation and survey as it deems necessary. An applicant shall not be compelled to supply information not reasonably essential to a proper determination of the eligibility of the owner and the homestead for the relief provided under this act. The local assessing officer shall promptly make its decision with respect to an application under this section and shall notify the applicant of its decision not later than the due date for a special assessment involved in the application. A decision of the local assessing officer shall be final except as otherwise provided pursuant to the constitution.
History:
1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan. 13, 1977
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770) › Section 211.766 - Payment of Special Assessment by Department to Indemnify Local Special Assessment Districts; Lien; Notice to County Treasurer; Record; Delinquent Tax Roll Requirements; Distribution of Amount Received From Department; Notation on Current Tax Roll.

211.766 Payment of special assessment by department to indemnify local special assessment districts; lien; notice to county treasurer; record; delinquent tax roll requirements; distribution of amount received from department; notation on current tax roll.
Sec. 6.
The department shall pay the entire balance owing, including delinquent amounts, of the special assessment of an applicant who qualifies under this act. The department shall transmit to the collecting officer the sum of money required to indemnify the local special assessment district for a revenue loss resulting from the deferment of the special assessment. At the same time, the department shall cause the recording of a lien in favor of the state with the register of deeds and notify the county treasurer of the special assessment deferred, indicating the amount deferred for each special assessment and identifying the homestead. The county treasurer shall keep a record of the notice and shall require that the homestead be included in the subsequent return of delinquent taxes by each collecting officer, that the property is identified on the delinquent roll as provided in this act, and that the amount of special assessment shown on the roll as due and unpaid are the same as the amount approved by the department for deferment. The sum received by the collecting officer from the department shall be distributed to the several special assessment districts in direct proportion to their respective shares of the total of special assessments deferred in the same manner that distribution would be made had the same amount been received from the payment of the special assessments. The collecting officer shall enter on the current tax roll opposite each homestead for which deferment is allowed a notation that payment is deferred pursuant to this act.
History:
1976, Act 225, Imd. Eff. Aug. 4, 1976 ;-- Am. 1976, Act 437, Imd. Eff. Jan. 13, 1977
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770) › Section 211.767 - Duties of City, Township, or Village Treasurer; Collection of Special Assessments.

211.767 Duties of city, township, or village treasurer; collection of special assessments.
Sec. 7.
The treasurer of any city, township, or village, required by Act No. 206 of the Public Acts of 1893, as amended, being sections 211.1 to 211.157 of the Michigan Compiled Laws, to make a return of delinquent taxes to the county treasurer, shall include in the delinquent tax roll all homesteads for which deferment of special assessments are approved, and shall enter on the delinquent tax roll opposite each such item a notation that payment is deferred pursuant to this act. In a city collecting its own delinquent taxes, the treasurer similarly shall note on the city tax record of each such property that payment is deferred pursuant to this act. The collection of special assessments deferred for all such homesteads shall be made thereafter only in accordance with this act, any law, ordinance, or charter to the contrary notwithstanding.
History:
1976, Act 225, Imd. Eff. Aug. 4, 1976