reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ASSESSMENT. - Assessment. (211.10...211.17) › Section 211.10 - Annual Assessment of Property.

211.10 Annual assessment of property.
Sec. 10.
(1) An assessment of all the property in the state liable to taxation shall be made annually in all townships, villages, and cities by the applicable assessing officer as provided in section 3 of article IX of the state constitution of 1963 and section 27a.
(2) Notwithstanding any provision to the contrary in the act of incorporation or charter of a village, an assessment for village taxes shall be identical to the assessment made by the applicable assessing officer of the township in which the village is located, and tax statements shall set forth clearly the state equalized value and the taxable value of the individual properties in the village upon which authorized millages are levied.
(3) If a nonresident of the taxing unit requests in writing information regarding the assessment of his or her property, the supervisor or assessing officer shall reply to the request within a reasonable length of time.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3833 ;-- CL 1915, 4004 ;-- CL 1929, 3398 ;-- CL 1948, 211.10 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1966, Act 288, Imd. Eff. July 12, 1966 ;-- Am. 1991, Act 15, Imd. Eff. May 1, 1991 ;-- Am. 1991, Act 135, Imd. Eff. Nov. 12, 1991 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ASSESSMENT. - Assessment. (211.10...211.17) › Section 211.10a - Assessment Rolls and Appraisal Cards; Inspection and Copying.

211.10a Assessment rolls and appraisal cards; inspection and copying.
Sec. 10a.
All property assessment rolls and property appraisal cards shall be available for inspection and copying during the customary business hours.
History:
Add. 1973, Act 177, Imd. Eff. Dec. 28, 1973
Compiler's Notes:
Former MCL 211.10a, which made subject to taxation certain realty acquired by department of conservation and provided for assessment and payment of taxes thereon, was repealed by Act 182 of 1954.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ASSESSMENT. - Assessment. (211.10...211.17) › Section 211.10b - Repealed. 1954, Act 118, Eff. Aug. 13, 1954.

211.10b Repealed. 1954, Act 118, Eff. Aug. 13, 1954.
Compiler's Notes:
The repealed section provided that state land in Crawford county would be subject to taxation, and provided for payment of taxes by state military board.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ASSESSMENT. - Assessment. (211.10...211.17) › Section 211.10c - State Assessor's Board; Creation; Appointment, Qualifications, and Terms of Members; Expenses; Training Courses; Examinations; Conducting Business at Public Meeting; Notice; Writings Available to Public.

211.10c State assessor's board; creation; appointment, qualifications, and terms of members; expenses; training courses; examinations; conducting business at public meeting; notice; writings available to public.
Sec. 10c.
(1) As used in this section and section 10d, "board" means the state assessor's board created by this section. It shall consist of 5 members. The members of the board shall be appointed by the governor and shall be composed of 1 member representing the state tax commission, 1 member representing the township supervisors, 1 member representing the assessors, 1 member representing the county equalization directors, and 1 member representing the public colleges and universities of the state. The members shall serve at the pleasure of the governor. A member of the board shall not receive compensation but shall be entitled to actual expenses while in the performance of official duties. The board shall conduct training courses in assessment practices and review and approve courses in assessment practices offered by schools and colleges and universities as well as courses that are offered by a state or local unit of government in the techniques and practices of assessments. The board shall prepare and give examinations to determine if assessing officers possess the necessary qualifications for performing the functions of his or her office.
(2) The business which the board may perform shall be conducted at a public meeting of the board held in compliance with Act No. 267 of the Public Acts of 1976, being sections 15.261 to 15.275 of the Michigan Compiled Laws. Public notice of the time, date, and place of the meeting shall be given in the manner required by Act No. 267 of the Public Acts of 1976.
(3) A writing prepared, owned, used, in the possession of, or retained by the board in the performance of an official function shall be made available to the public in compliance with Act No. 442 of the Public Acts of 1976, being sections 15.231 to 15.246 of the Michigan Compiled Laws.
History:
Add. 1969, Act 203, Eff. Mar. 20, 1970 ;-- Am. 1978, Act 124, Imd. Eff. Apr. 25, 1978
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ASSESSMENT. - Assessment. (211.10...211.17) › Section 211.10e - Use of Official Assessor's Manual or Any Manual Approved by State Tax Commission; Records.

211.10e Use of official assessor's manual or any manual approved by state tax commission; records.
Sec. 10e.
All assessing officials whose duty it is to assess real or personal property on which real or personal property taxes are levied by any taxing unit of the state shall use only the official assessor's manual or a manual approved by the state tax commission consistent with the official assessor's manual, with their latest supplements, as prepared or approved by the state tax commission as a guide in preparing assessments. Beginning with the tax assessing year 1978, all assessing officials shall maintain records relevant to the assessments, including appraisal record cards, personal property records, historical assessment data, tax maps, and, through calendar year 2018, land value maps, consistent with standards set forth in the assessor's manual published by the state tax commission.
History:
Add. 1986, Act 223, Imd. Eff. Sept. 25, 1986 ;-- Am. 2018, Act 660, Imd. Eff. Dec. 28, 2018
Compiler's Notes:
Enacting section 1 of Act 660 of 2018 provides:"Enacting section 1. It is the intent of the legislature to appropriate sufficient money to address start-up and training costs associated with this amendatory act, including, but not limited to, necessary costs incurred to train board of review members, increase the number of assessors qualified to serve as assessors of record, facilitate initial designated assessor designations, respond to assessor requests for technical assistance, enhance staff and programming within the state tax commission to improve technical support for assessors of record, and transition some assessment services to designated assessors."
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ASSESSMENT. - Assessment. (211.10...211.17) › Section 211.11 - Corporate Property; Situs; Exemptions.

211.11 Corporate property; situs; exemptions.
Sec. 11.
All corporate real and tangible personal property, except where some other provision is made by law, shall be assessed to the corporation as to a natural person, in the name of the corporation. The place where its office is located in its articles of incorporation shall be deemed its residence if its business is actually transacted at such office; but if it shall establish its principal office in any other place than the place named in its articles of incorporation, then the place where it transacts its principal business shall be deemed its residence for all the purposes of this act. If there is no principal office in this state, then at the place in this state where such corporation or agent transacts business. The property of corporations paying specific taxes shall be exempt as to the property covered by such taxation, except when otherwise provided by law. All other real and tangible personal property of such corporation shall be taxed under this act.
History:
1893, Act 206, Eff. June 12, 1893 ;-- Am. 1895, Act 229, Imd. Eff. May 31, 1895 ;-- CL 1897, 3834 ;-- Am. 1903, Act 235, Eff. Sept. 17, 1903 ;-- CL 1915, 4005 ;-- CL 1929, 3399 ;-- CL 1948, 211.11 ;-- Am. 1965, Act 109, Imd. Eff. June 30, 1965
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ASSESSMENT. - Assessment. (211.10...211.17) › Section 211.12 - Copartnership Property; Taxable Situs; Liability of Each Partner.

211.12 Copartnership property; taxable situs; liability of each partner.
Sec. 12.
For the purpose of assessing property and collecting taxes, a copartnership shall be treated as an individual, and whenever the name of the owner or occupant of property is required to be entered upon the assessment roll, if such property is owned or occupied by a copartnership, the firm name shall be used. A copartnership shall be deemed to reside in the township, where its business is principally carried on. Each partner shall be liable for the whole tax.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3835 ;-- CL 1915, 4006 ;-- CL 1929, 3400 ;-- CL 1948, 211.12
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ASSESSMENT. - Assessment. (211.10...211.17) › Section 211.13 - Personal Property; Taxable Situs; Persons Assessable; Assessment Roll Preparation.

211.13 Personal property; taxable situs; persons assessable; assessment roll preparation.
Sec. 13.
(1) All tangible personal property, except as otherwise provided in this act, shall be assessed to the owner of that tangible personal property, if known, in the local tax collecting unit in which the tangible personal property is located on tax day as provided in section 2. If the owner is not known and a person is beneficially entitled to tangible personal property or has possession of tangible personal property, the tangible personal property shall be assessed to that person. However, a person with only a security interest and no ownership interest in tangible personal property without possession shall not be assessed as an owner of that tangible personal property.
(2) If tangible personal property is assessed to a person in possession of that tangible personal property, that person, unless contrary to a contractual provision, has a right of action for the amount of the taxes assessed against the owner or person beneficially entitled to that tangible personal property.
(3) An assessing officer is not restricted to any particular period in preparing the assessment roll and may survey, examine, or review property at any time prior to or after the tax day as provided in section 2.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3836 ;-- CL 1915, 4007 ;-- CL 1929, 3401 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.13 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1954, Act 122, Imd. Eff. Apr. 19, 1954 ;-- Am. 1958, Act 209, Eff. Sept. 13, 1958 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1966, Act 288, Imd. Eff. July 12, 1966 ;-- Am. 1967, Act 136, Eff. Nov. 2, 1967 ;-- Am. 1998, Act 537, Imd. Eff. Jan. 19, 1999
Constitutionality:
So long as each taxpayer with inventories in the assessing district has the same right of election and is taxed at the same rate after election, this section withstands the tests of constitutionality. Ford Motor Company v Michigan State Tax Commission, 400 Mich 499; 255 NW2d 608 (1977).
Popular Name:
Act 206
2023 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; Definitions.

211.14a Assessment of property in alternate location; 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), personal property, including exempt personal property, that is located on tax day in an alternate location 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.
(b) "Exempt personal property" means personal property exempt from the collection of taxes under this act, including personal property exempt under sections 7 to 7xx and sections 9 to 9p.
(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. For purposes of this subdivision, evidence of the ordinary location of personal property includes, but is not limited to, 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 would be deployed if its user did not work from the alternate location.
(d) "Tax day" means that term as described in section 2(2).
History:
Add. 2020, Act 352, Imd. Eff. Dec. 30, 2020 ;-- Am. 2021, Act 164, Imd. Eff. Dec. 27, 2021 ;-- Am. 2022, Act 240, Imd. Eff. Dec. 14, 2022 ;-- Am. 2023, Act 218, Imd. Eff. Nov. 22, 2023
Popular Name:
Act 206
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-ASSESSMENT-ROLL. - Assessment Roll. (211.24...211.27e) › Section 211.27e - Reports; Transmission of Information From Affidavits; Definitions.

211.27e Reports; transmission of information from affidavits; definitions.
Sec. 27e.
(1) Not later than June 5, 2014, the assessor for each city and township shall report to the county equalization director all of the following:
(a) The 2013 taxable value of commercial personal property and industrial personal property for each municipality in the city or township.
(b) The 2014 taxable value of commercial personal property and industrial personal property for each municipality in the city or township.
(c) The small taxpayer exemption loss for each municipality in the city or township.
(2) Not later than June 20, 2014, the equalization director for each county shall report to the department the information described in subsection (1) for each municipality in the county. For each municipality levying a millage in more than 1 county, the county equalization director responsible for compiling the municipality's taxable value under section 34d shall compile the municipality's information described in subsection (1).
(3) Not later than August 15, 2014, each municipality shall report to the department the millage rate levied or to be levied that year for a millage described in the definition of debt loss or school debt loss. For 2014, the rate of that millage shall be calculated using the sum of the municipality's taxable value and the municipality's small taxpayer exemption loss. For 2014, the department shall calculate each municipality's debt loss or school debt loss by multiplying the municipality's millage rate reported under this subsection by the municipality's small taxpayer exemption loss.
(4) The assessor for each city and township shall transmit to the department as prescribed by the department information from the affidavits filed under sections 9m and 9n.
(5) As used in this section, "commercial personal property", "debt loss", "industrial personal property", "municipality", "school debt loss", "small taxpayer exemption loss", and "taxable value" mean those terms as defined in the local community stabilization authority act.
History:
Add. 2014, Act 87, Imd. Eff. Apr. 1, 2014
Compiler's Notes:
Enacting section 1 of Act 87 of 2014 provides:"Enacting section 1. The exclusion of generation, transmission, or distribution of electricity for sale from the definition of "industrial processing" under this amendatory act is not intended to affect any other provision of Michigan law or impact the decision in Detroit Edison Company v Department of Treasury, court of appeals docket no. 309732."
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-BOARD-OF-REVIEW. - Board of Review. (211.28...211.33a) › Section 211.30a - Township Board of Review; Completion of Review, Date.

211.30a Township board of review; completion of review, date.
Sec. 30a.
In the year 1950 and thereafter the review of assessments by boards of review in all cities and townships shall be completed on or before the first Monday in April, any provisions of the charter of any city or township to the contrary notwithstanding: Provided, That the legislative body of any city or township, in order to comply with the provisions hereof, may, by ordinance, fix the period or periods for preparing the budget and for making, completing and reviewing the assessment roll, any provisions of the charter of such city or township or any law to the contrary notwithstanding.
History:
Add. 1949, Act 285, Eff. Sept. 23, 1949
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-BOARD-OF-REVIEW. - Board of Review. (211.28...211.33a) › Section 211.30b - Revision of Personal Property Assessments in 1965.

211.30b Revision of personal property assessments in 1965.
Sec. 30b.
In 1965 only, regardless of the provisions of section 30a, personal property assessments in any city, township or village shall be subject to revision, upon authorization of the state tax commission, after the final meeting of the board of review and, where any assessment is so revised, the board of review shall reconvene and, after written notice to each affected taxpayer of said meeting and of the proposed change in his assessments, review the personal property assessment roll on or before April 15, 1965, and thereafter such roll shall be treated as though the review thereof had been completed at the usual time.
History:
Add. 1965, Act 20, Imd. Eff. Apr. 22, 1965
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-BOARD-OF-REVIEW. - Board of Review. (211.28...211.33a) › Section 211.30c - Reduced Amount as Basis for Calculating Assessed Value or Taxable Value in Succeeding Year; Applicability of Section.

211.30c Reduced amount as basis for calculating assessed value or taxable value in succeeding year; applicability of section.
Sec. 30c.
(1) If a taxpayer has the assessed value or taxable value reduced on his or her property as a result of a protest to the board of review under section 30, the assessor shall use that reduced amount as the basis for calculating the assessment in the immediately succeeding year. However, the taxable value of that property in a tax year immediately succeeding a transfer of ownership of that property is that property's state equalized valuation in the year following the transfer as calculated under this section.
(2) If a taxpayer appears before the tax tribunal during the same tax year for which the state equalized valuation, assessed value, or taxable value is appealed and has the state equalized valuation, assessed value, or taxable value of his or her property reduced pursuant to a final order of the tax tribunal, the assessor shall use the reduced state equalized valuation, assessed value, or taxable value as the basis for calculating the assessment in the immediately succeeding year. However, the taxable value of that property in a tax year immediately succeeding a transfer of ownership of that property is that property's state equalized valuation in the year following the transfer as calculated under this section.
(3) This section applies to an assessment established for taxes levied after January 1, 1994. This section does not apply to a change in assessment due to a protest regarding a claim of exemption.
History:
Add. 1994, Act 297, Imd. Eff. July 14, 1994 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994 ;-- Am. 1996, Act 476, Imd. Eff. Dec. 26, 1996
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-BOARD-OF-REVIEW. - Board of Review. (211.28...211.33a) › Section 211.31 - Township Board of Review; Completed Roll Valid; Conclusive Presumption.

211.31 Township board of review; completed roll valid; conclusive presumption.
Sec. 31.
Upon the completion of said roll and its endorsement in manner aforesaid, the same shall be conclusively presumed by all courts and tribunals to be valid, and shall not be set aside except for causes hereinafter mentioned. The omission of such indorsement shall not affect the validity of such roll.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3854 ;-- CL 1915, 4025 ;-- CL 1929, 3419 ;-- CL 1948, 211.31
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-BOARD-OF-REVIEW. - Board of Review. (211.28...211.33a) › Section 211.32 - Township Board of Review; Quorum; Conscription of Absent Members; Second Meeting Alternative.

211.32 Township board of review; quorum; conscription of absent members; second meeting alternative.
Sec. 32.
If from any cause a quorum shall not be present at any meeting of the board of review, it shall be the duty of the supervisor, or, in his absence, any other member of the board present, to notify each absent member to attend at once, and it shall be the duty of the member so notified to attend without delay. If from any cause the second meeting of such board of review herein provided for is not held at the time fixed therefor, then and in that case it shall meet on the next Monday thereafter, and proceed in the same manner and with like powers as if such meeting had been held as hereinbefore provided.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3855 ;-- CL 1915, 4026 ;-- CL 1929, 3420 ;-- CL 1948, 211.32
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-BOARD-OF-REVIEW. - Board of Review. (211.28...211.33a) › Section 211.33 - Secretary of Board of Review; Record; Filing; Form.

211.33 Secretary of board of review; record; filing; form.
Sec. 33.
The supervisor shall be the secretary of said board of review and shall keep a record of the proceedings of the board and of all the changes made in such assessment roll, and shall file the same with the township or city clerk with the statements made by persons assessed. In the absence of the supervisor, the board shall appoint 1 of its members to serve as secretary. The state tax commission may prescribe the form of the record whenever deemed necessary.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3856 ;-- CL 1915, 4027 ;-- CL 1929, 3421 ;-- CL 1948, 211.33 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-EQUALIZATION-BY-COUNTIES. - Equalization by Counties. (211.34...211.34e) › Section 211.34a - Tabular Statement of Tentative Equalization Ratios and Estimated Multipliers; Preparation; Publication; Copies, Notices; Effect on Equalization Procedures; Appeal.

211.34a Tabular statement of tentative equalization ratios and estimated multipliers; preparation; publication; copies, notices; effect on equalization procedures; appeal.
Sec. 34a.
(1) The equalization director of each county shall prepare a tabular statement each year, by the several cities and townships of the county, showing the tentative recommended equalization ratios and estimated multipliers necessary to compute individual state equalized valuation of real property and of personal property. The county shall publish the tabulation in a newspaper of general circulation within the county on or before the third Monday in February each year and furnish a copy to each assessor and to each of the boards of review in the county and to the state tax commission. All notices of meetings of the boards of review shall give the tentative ratios and estimated multipliers pertaining to their jurisdiction. The tentative recommended equalization ratios and multiplying figures shall not prejudice the equalization procedures of the county board of commissioners or the state tax commission.
(2) If the final equalization multiplier for only the 1986 tax year exceeds the tentative multiplier used in preparing the assessment notice and as a result of action of the state board of equalization or county board of commissioners a taxpayer's assessment as equalized is in excess of 50% of true cash value, that person may appeal directly to the tax tribunal. The appeal shall be filed under this subsection during 1986 on or before the third Monday in August and shall be heard in the same manner as other appeals of the tribunal. An appeal pursuant to this subsection shall not result in an equalized value less than the assesed value multiplied by the tentative equalization multiplier used in preparing the assessment notice.
History:
Add. 1971, Act 165, Imd. Eff. Nov. 24, 1971 ;-- Am. 1975, Act 188, Imd. Eff. Aug. 2, 1975 ;-- Am. 1986, Act 138, Imd. Eff. June 30, 1986
Compiler's Notes:
In the last sentence of subsection (2), the word “assesed” evidently should read “assessed”.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157) › 206-1893-EQUALIZATION-BY-COUNTIES. - Equalization by Counties. (211.34...211.34e) › Section 211.34b - Joint Equalization Department; Establishment; Duties.

211.34b Joint equalization department; establishment; duties.
Sec. 34b.
Two or more counties may jointly establish an equalization department as provided by section 34. The joint equalization department shall assist the boards of commissioners in each participating county in surveying and equalizing assessments and meeting the requirements of section 34.
History:
Add. 1972, Act 356, Eff. Mar. 30, 1973
Popular Name:
Act 206