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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.105 - Organization of New County; Division of Local Tax Collecting Unit; Effect on Assessments; Credit.

211.105 Organization of new county; division of local tax collecting unit; effect on assessments; credit.
Sec. 105.
(1) If a new county is organized after the time for making the assessment roll and before the return of the treasurer of the local tax collecting unit, the new organization does not affect the assessment, collection, or return of taxes for that year on any property attached to the new county.
(2) The division of a local tax collecting unit after the time for making the assessment roll and before the return of the treasurer of the local tax collecting unit does not affect the assessment, collection, and return of taxes set forth on that assessment roll. The taxes shall be assessed, collected, and returned as though there had been no division of the local tax collecting unit.
(3) If property is detached from any county after the taxes on property in that county are returned to the state treasurer, and any of those taxes are rejected or set aside, the county from which the taxes were detached shall receive credit, and the county to which they are attached shall be charged.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3928 ;-- CL 1915, 4104 ;-- CL 1929, 3498 ;-- CL 1948, 211.105 ;-- Am. 2002, Act 620, Imd. Eff. Dec. 23, 2002
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.106 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.106 Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Compiler's Notes:
The repealed section pertained to payment to county treasurer before sale.
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.107a - Authority of City to Increase Rate of Taxation; Referendum; Maximum; Reduction; Limitation.

211.107a Authority of city to increase rate of taxation; referendum; maximum; reduction; limitation.
Sec. 107a.
No city shall have power to increase the rate of taxation now fixed by law, unless the authority to do so shall be given by a majority of the electors of said city voting at the election at which said proposition shall be submitted, but the increase in any case shall not be such as to cause such rate to exceed 2 per centum of the assessed value of the real and personal property in such city: Provided, That no tax rate of any city shall be fixed which will reduce the combined taxing power of county, state, school district, metropolitan district, and port district, or any combination of these units, over any parcel of property, below 15 mills per dollar of assessed valuation, except as provided in section 11(b) of Act No. 62 of the Public Acts of 1933, as amended.
History:
Add. 1949, Act 317, 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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.108 - Unpaid Tax Return; Ordinance; Description Rejected by County Treasurer; Judicial Sale; Condition.

211.108 Unpaid tax return; ordinance; description rejected by county treasurer; judicial sale; condition.
Sec. 108.
If not provided in the charter of a city or village, the governing body of a city or village may provide by ordinance for the return of all unpaid taxes on real property to the county treasurer in the same manner and with the same effect as returns by township treasurers. The words and characters by which the property is described on the village delinquent tax roll shall be the same as the words and characters used to describe the property as it appears on the regular roll of the local tax collecting unit. The county treasurer shall reject, as provided in section 55, any description returned by the treasurer of a local tax collecting unit that does not agree with the description as it appears on the regular tax roll for the same year. The taxes returned shall be collected in the same manner as other taxes returned delinquent under this act. The governing body of a city or village, which by its charter has the right to sell property for unpaid taxes or assessments, may provide for judicial sale of that property. The city or village sale shall be made on petition filed in behalf of the city or village in interest, and shall conform, as near as practicable, to the provisions for a sale under this act. However, if property is offered at a city or village sale that has been bid off or forfeited to this state at any tax sale or forfeiture made under this act, and the bid or forfeiture remains undischarged, a sale of that property at the city or village tax sale is conditioned upon the payment of the tax lien held by this state on the property and the city or village tax sale is void if the tax lien held by this state remains unsatisfied.
History:
1893, Act 206, Eff. June 12, 1893 ;-- Am. 1897, Act 206, Eff. Aug. 30, 1897 ;-- CL 1897, 3931 ;-- CL 1915, 4107 ;-- CL 1929, 3501 ;-- Am. 1943, Act 230, Eff. July 30, 1943 ;-- CL 1948, 211.108 ;-- Am. 1993, Act 291, Imd. Eff. Dec. 28, 1993 ;-- Am. 1999, Act 123, Eff. Oct. 1, 1999
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.109 - Deputies; Authorized Acts; Responsibility.

211.109 Deputies; authorized acts; responsibility.
Sec. 109.
When an officer is authorized to do any act his deputy shall have the same authority, and such officer shall be responsible for the acts of his deputy.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3932 ;-- CL 1915, 4108 ;-- CL 1929, 3502 ;-- CL 1948, 211.109
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.110 - Statement of Rejected Taxes.

211.110 Statement of rejected taxes.
Sec. 110.
(1) On or before June 30 of each year, a county treasurer shall prepare and file with the state treasurer a statement setting forth all rejected taxes, the reasons the taxes were rejected and by whom, and a description of the property upon which the taxes were assessed. Upon request, a local tax collecting unit shall provide to a county treasurer any available information necessary to complete the statement of rejected taxes. The state treasurer shall prescribe the form to be used by county treasurers for preparation of a statement of rejected taxes and may require that a statement of rejected taxes be submitted in an electronic format prescribed by the state treasurer.
(2) If the state treasurer approves a statement of rejected taxes, the state treasurer shall return a copy of the statement of rejected taxes to the county treasurer. Taxes contained in a statement of rejected taxes approved by the state treasurer shall be canceled by the county treasurer if the taxes were rejected or charged back by the state treasurer or the county treasurer for any of the following reasons:
(a) The property was not subject to taxation at the time the taxes were assessed.
(b) The taxes on the property have been paid.
(c) There had been a double assessment of the taxes on the property.
(3) Taxes contained in a statement of rejected taxes approved by the state treasurer which were not rejected or charged back for any of the reasons contained in subsection (2) shall be reassessed by the county treasurer upon the same property, collected with the taxes of the current year, and treated in the same manner as taxes of the current year. Taxes that are rejected or charged back are not subject to penalties other than the penalties that apply to taxes assessed in the current year. If the taxes cannot be properly reassessed upon the same property, the county treasurer shall cause the taxes to be reassessed upon the taxable property of the proper local tax collecting unit.
(4) This section applies to taxes imposed under this act after December 31, 2006. However, if taxes were imposed upon property owned by, or being acquired pursuant to, an installment purchase agreement by a public school academy as that term is defined in section 5 of the revised school code, 1976 PA 451, MCL 380.5, and the taxes were rejected for any of the reasons contained in subsection (2), this section applies to taxes imposed under this act after December 31, 1999.
History:
Add. 2011, Act 321, Imd. Eff. Dec. 27, 2011
Compiler's Notes:
Former MCL 211.110, which pertained to annual assessment of all property in state, assessment for village taxes, and providing assessment information to nonresidents, was repealed by Act 383 of 1974, Imd. Eff. Dec. 23, 1974.
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.111 - Deputy Township Treasurer; Appointment; Consent; Oath; Powers and Duties; Liability; Compensation; Assisting Treasurer.

211.111 Deputy township treasurer; appointment; consent; oath; powers and duties; liability; compensation; assisting treasurer.
Sec. 111.
Each township treasurer with the written consent of the treasurer's bondsmen, filed with the clerk of the township, shall appoint a deputy who shall take an oath of office and file the oath with the clerk and in case of the absence, sickness, death, or other disability of the treasurer shall possess all the powers and perform all the duties of the treasurer. The township treasurer and the treasurer's bondsmen shall be liable for all the acts and defaults of the deputy treasurer. The deputy shall be paid by salary or otherwise as the township board determines. With the approval of the township treasurer and the consent of the township board, the deputy may assist the treasurer in the performance of the treasurer's duties at any additional times agreed upon between the board and the treasurer.
History:
1893, Act 206, Eff. June 12, 1893 ;-- Am. 1897, Act 214, Eff. Aug. 30, 1897 ;-- CL 1897, 3934 ;-- CL 1915, 4110 ;-- CL 1929, 3504 ;-- CL 1948, 211.111 ;-- Am. 1959, Act 46, Eff. Mar. 19, 1960 ;-- Am. 1977, Act 22, Imd. Eff. June 3, 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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.112 - Collected Taxes Unaccounted; Power of Supervisor.

211.112 Collected taxes unaccounted; power of supervisor.
Sec. 112.
If at any time it shall be discovered that the treasurer of any township has received the tax assessed upon property which has been returned delinquent, the supervisor shall have power, and he is hereby required to collect the same, in the name of his township, from such treasurer or his sureties, together with interest and charges.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3935 ;-- CL 1915, 4111 ;-- CL 1929, 3505 ;-- CL 1948, 211.112
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.114 - Injunctions.

211.114 Injunctions.
Sec. 114.
No injunction shall issue to stay proceedings for the assessment or collection of taxes under this act.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3937 ;-- CL 1915, 4113 ;-- CL 1929, 3507 ;-- CL 1948, 211.114
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.115 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.115 Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Compiler's Notes:
The repealed section pertained to duties of auditor general.
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.116 - Assessment or Review Willfully Erroneous; Penalty.

211.116 Assessment or review willfully erroneous; penalty.
Sec. 116.
If any supervisor or other assessing officer of any township or city shall willfully assess any property at more or less than what he believes to be its true cash value, he shall be guilty of a misdemeanor, and on conviction thereof he shall be punished by imprisonment in the county jail not exceeding 1 year, or by fine not exceeding 300 dollars, at the discretion of the court. If any board whose duty it is to review the assessment of an assessing officer shall willfully assess property at more or less than its cash value, the members voting in favor of such action shall severally be guilty of a misdemeanor and on conviction shall be punished by imprisonment in the county jail not exceeding 6 months, or by fine not exceeding 300 dollars, at the discretion of the court.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3939 ;-- CL 1915, 4115 ;-- CL 1929, 3509 ;-- CL 1948, 211.116
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.117 - Failure to Record Payment; Penalty.

211.117 Failure to record payment; penalty.
Sec. 117.
If any officer to whom any tax is paid shall fail to make proper entry and return of such payment, he shall be liable to any person injured, for the full amount of the injury, and if such failure is willful he shall be deemed guilty of a misdemeanor, and shall, on conviction thereof, be punished by imprisonment in the county jail not more than 6 months or by fine not more than 300 dollars.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3940 ;-- CL 1915, 4116 ;-- CL 1929, 3510 ;-- CL 1948, 211.117
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.118 - Perjury.

211.118 Perjury.
Sec. 118.
Any person who, under any of the proceedings required or permitted by this act shall willfully swear falsely, shall be guilty of perjury and subject to its penalties.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3941 ;-- CL 1915, 4117 ;-- CL 1929, 3511 ;-- CL 1948, 211.118
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.119 - Wilfully Neglecting or Refusing to Perform Duty; Intentional, Arbitrary, or Capricious Violations; Penalties.

211.119 Wilfully neglecting or refusing to perform duty; intentional, arbitrary, or capricious violations; penalties.
Sec. 119.
(1) Except as provided in subsections (2) and (3), a person who wilfully neglects or refuses to perform a duty imposed upon that person by this act, when no other provision is made in this act, is guilty of a misdemeanor, punishable by imprisonment for not more than 6 months, or a fine of not more than $300.00, and is liable to a person injured to the full extent of the injury sustained.
(2) A member of a board or a commission who intentionally violates sections 10c(2), 29(6), 34(1), or 149(2) shall be subject to the penalties prescribed in Act No. 267 of the Public Acts of 1976.
(3) If a board or commission arbitrarily and capriciously violates sections 10c(3) or 146, the board or commission shall be subject to the penalties prescribed in Act No. 442 of the Public Acts of 1976.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3942 ;-- CL 1915, 4118 ;-- CL 1929, 3512 ;-- CL 1948, 211.119 ;-- 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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.121 - Publication of Tax Laws; Distribution; Service Claims Audit.

211.121 Publication of tax laws; distribution; service claims audit.
Sec. 121.
The state treasurer shall, from time to time as necessary, cause to be printed at the expense of this state a sufficient number of copies of this act and other laws relating to the taxation of property, as necessary for a full understanding of all the duties of assessing officers or other state, county, or local tax collecting unit officers. The state treasurer shall include proper side notes, an index, and forms of proceedings, as necessary. The state treasurer shall furnish 1 copy to each supervisor, assessor, clerk for a local tax collecting unit, and county clerk, and 3 copies to each county treasurer. Each copy shall be marked "state property." The state treasurer shall transmit to each county treasurer, at the expense of the county, a sufficient number of copies for each county, and each county treasurer shall immediately furnish to the clerk of each local tax collecting unit in that county 5 copies to be distributed to the officers of the local tax collecting unit entitled to a copy. The state treasurer shall examine and audit all properly certified claims for services rendered and expenses incurred under this section.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3944 ;-- CL 1915, 4120 ;-- CL 1929, 3514 ;-- CL 1948, 211.121 ;-- Am. 2002, Act 620, Imd. Eff. Dec. 23, 2002
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.122 - Forms and Record Books; State Treasurer to Prescribe.

211.122 Forms and record books; state treasurer to prescribe.
Sec. 122.
The state treasurer shall prescribe or approve all forms, blanks, and record books required under this act. The county clerks and treasurers shall use the blanks prescribed or approved by the state treasurer and no others.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3945 ;-- Am. 1913, Act 33, Eff. Aug. 14, 1913 ;-- CL 1915, 4121 ;-- CL 1929, 3515 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.122 ;-- Am. 2002, Act 620, Imd. Eff. Dec. 23, 2002
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.124 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.124 Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Compiler's Notes:
The repealed section pertained to duties of auditor general.
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.125 - Vested Rights.

211.125 Vested rights.
Sec. 125.
All rights which may have accrued to any person, as well as all rights which have accrued or become vested in any individual, corporation, municipality, or the state, under any of the heretofore existing tax laws of the state which have been amended, modified, changed or repealed, shall not be affected, changed or destroyed, but the same shall remain in force, subject to review and enforcement in the courts of this state, and for the completion of all proceedings heretofore begun for the collection of taxes or the enforcement of all the requirements of such laws.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3948 ;-- CL 1915, 4124 ;-- CL 1929, 3518 ;-- CL 1948, 211.125
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-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126) › Section 211.126 - Repeal; Saving Clause.

211.126 Repeal; saving clause.
Sec. 126.
That Act No. 200 of the Public Acts of 1891, entitled "An act to provide for the assessment of property and the levy of taxes thereon, and for the collection of taxes heretofore and hereafter levied, and to repeal Act No. 195 of the Session Laws of 1889, except as provided in this act, and all other acts and parts of acts in anywise contravening any of the provisions of this act," approved July 7th, 1891, and all other acts and parts of acts in anywise contravening any of the provisions of this act, be and the same is hereby repealed: Provided, That such repeal shall not destroy or affect any rights which may have accrued or may hereafter accrue under such acts or parts of acts while the same were in force.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1915, 4125 ;-- CL 1929, 3519 ;-- CL 1948, 211.126
Compiler's Notes:
Act 200 of 1891, repealed by this section, was also repealed by Act 142 of 1905.
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-INSPECTION-AND-DISPOSITION-OF-STATE-TAX-LANDS. - Inspection and Disposition of State Tax Lands. (211.127b... 211.134) › Section 211.127b - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

211.127b Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
Compiler's Notes:
The repealed section pertained to conveyance of abandoned 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-INSPECTION-AND-DISPOSITION-OF-STATE-TAX-LANDS. - Inspection and Disposition of State Tax Lands. (211.127b... 211.134) › Section 211.130 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.130 Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Compiler's Notes:
The repealed section pertained to canceled taxes.
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-INSPECTION-AND-DISPOSITION-OF-STATE-TAX-LANDS. - Inspection and Disposition of State Tax Lands. (211.127b... 211.134) › Section 211.130a, 211.130b - Repealed. 1964, Act 256, Eff. Aug. 28, 1964.

211.130a, 211.130b Repealed. 1964, Act 256, Eff. Aug. 28, 1964.
Compiler's Notes:
The repealed sections stated rights of homestead entryman's widow or orphaned children.
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-INSPECTION-AND-DISPOSITION-OF-STATE-TAX-LANDS. - Inspection and Disposition of State Tax Lands. (211.127b... 211.134) › Section 211.131-211.131d - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

211.131-211.131d Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
Compiler's Notes:
The repealed sections pertained to withholding of certain property from sale, conveyance of land to owner, and state lands not subject to entry as homestead lands.
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-INSPECTION-AND-DISPOSITION-OF-STATE-TAX-LANDS. - Inspection and Disposition of State Tax Lands. (211.127b... 211.134) › Section 211.131e - Repealed. 2006, Act 611, Eff. Dec. 31, 2014.

211.131e Repealed. 2006, Act 611, Eff. Dec. 31, 2014.
Compiler's Notes:
Former MCL 211.131, which pertained to extension of redemption period, was repealed by enacting section 2 of 2005 PA 183, Eff. Dec. 31, 2006. MCL 211.131e was amended by 2006 PA 611, Imd. Eff. Jan. 3, 2007. Enacting section 4 of Act 611 of 2006 provides: "Enacting section 4. Section 131e of the general property tax act, 1893 PA 206, MCL 211.131e, as amended by this amendatory act, is retroactive and is effective for all property the title to which vested in this state under section 131e of the general property tax act, 1893 PA 206, MCL 211.131e, after October 25, 1976."Enacting section 5 of Act 611 of 2006 provides: "Enacting section 5. This amendatory act is not intended to and shall not be construed to modify or alter the ruling of the Michigan supreme court in Smith v Cliffs on the Bay Condominium Association, docket no. 111587."
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-INSPECTION-AND-DISPOSITION-OF-STATE-TAX-LANDS. - Inspection and Disposition of State Tax Lands. (211.127b... 211.134) › Section 211.133, 211.134 - Repealed. 1964, Act 256, Eff. Aug. 28, 1964.

211.133, 211.134 Repealed. 1964, Act 256, Eff. Aug. 28, 1964.
Compiler's Notes:
The repealed sections provided for taxation of lands obtained under a homestead entry contract, after entryman had perfected his title and provided for disposition of receipts received for, and payment of expenses incurred in regard to such lands.
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-SUPPLEMENTARY. - Supplementary. (211.135... 211.157) › Section 211.137 - Writs of Assistance.

211.137 Writs of assistance.
Sec. 137.
The circuit court may, on application, put the purchaser of any lands, including the state of Michigan and its grantees, sold under the provisions of this act in possession of the premises by writs of assistance.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3958 ;-- CL 1915, 4135 ;-- CL 1929, 3532 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.137
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-SUPPLEMENTARY. - Supplementary. (211.135... 211.157) › Section 211.138 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

211.138 Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
Compiler's Notes:
The repealed section pertained to treatment of delinquent lands before 1891.
Compiler's Notes:
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-SUPPLEMENTARY. - Supplementary. (211.135... 211.157) › Section 211.139 - Examination of Proceedings; Collection of Taxes.

211.139 Examination of proceedings; collection of taxes.
Sec. 139.
(1) The state treasurer may cause an examination to be made of the proceedings under which any property bid off to this state, and which has not been deeded by the state treasurer, were sold for delinquent taxes and bid of to this state under the provisions of any general tax law.
(2) If the state treasurer finds that the sales or the decrees under which the sales were made were in contravention of any provision of the laws in force at the time the decrees were entered or sales made, the state treasurer may cancel the sales and proceed at any time to enforce the collection of the taxes under this act.
History:
Add. 1899, Act 169, Imd. Eff. June 23, 1899 ;-- CL 1915, 4137 ;-- CL 1929, 3534 ;-- CL 1948, 211.139 ;-- Am. 2002, Act 620, Imd. Eff. Dec. 23, 2002
Compiler's Notes:
In subsection (1), the phrase “for delinquent taxes and bid of to this state” evidently should read “for delinquent taxes and bid off to this state”.
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-SUPPLEMENTARY. - Supplementary. (211.135... 211.157) › Section 211.140 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.

211.140 Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
Compiler's Notes:
The repealed section pertained to writ of assistance or other process for possession of property obtained by tax sale.
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-SUPPLEMENTARY. - Supplementary. (211.135... 211.157) › Section 211.140a-211.144 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

211.140a-211.144 Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
Compiler's Notes:
The repealed sections pertained to definition of improved residential parcel, release and quitclaim of rights, possession of land by purchaser under tax sale, failure to redeem land, and proceedings to set aside sale.
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-SUPPLEMENTARY. - Supplementary. (211.135... 211.157) › Section 211.146 - State Tax Commission; Secretary and Chief Clerk; Election, Terms, Duties, and Compensation; Availability of Record to Public.

211.146 State tax commission; secretary and chief clerk; election, terms, duties, and compensation; availability of record to public.
Sec. 146.
The state tax commission shall elect a secretary and a chief clerk. The persons elected shall hold office during the pleasure of the commission. The secretary shall keep a record of the proceedings of the commission and shall perform other duties assigned by the commission. The record 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. The secretary and chief clerk shall devote all their time to the duties of their offices. The compensation of the secretary and chief clerk shall be established annually by the legislature.
History:
Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1901, Act 174, Imd. Eff. May 27, 1901 ;-- Am. 1905, Act 281, Eff. Sept. 16, 1905 ;-- Am. 1911, Act 17, Eff. Aug. 1, 1911 ;-- CL 1915, 4145 ;-- Am. 1917, Act 260, Imd. Eff. May 10, 1917 ;-- CL 1929, 3541 ;-- CL 1948, 211.146 ;-- Am. 1975, Act 55, Imd. Eff. May 20, 1975 ;-- 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-SUPPLEMENTARY. - Supplementary. (211.135... 211.157) › Section 211.147 - Oath of Office; Compensation and Expenses.

211.147 Oath of office; compensation and expenses.
Sec. 147.
The members of the board, the secretary, and the chief clerk shall take and subscribe the constitutional oath of office to be filed with the secretary of state. The compensation of the board and the schedule for reimbursement of expenses shall be established annually by the legislature.
History:
Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1905, Act 281, Eff. Sept. 16, 1905 ;-- CL 1915, 4146 ;-- CL 1929, 3542 ;-- CL 1948, 211.147 ;-- Am. 1975, Act 55, Imd. Eff. May 20, 1975
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-SUPPLEMENTARY. - Supplementary. (211.135... 211.157) › Section 211.149 - Regular Meetings; Adjourned Sessions; Special Sessions; Conducting Business at Public Meeting; Notice.

211.149 Regular meetings; adjourned sessions; special sessions; conducting business at public meeting; notice.
Sec. 149.
(1) The commission shall hold regular meetings in each of 6 months in each year, and may hold adjourned sessions as is necessary for the proper performance of the duties devolving upon the commission. The chairperson may call special sessions of the commission when the chairperson considers it advisable to do, and shall call special sessions upon the written request of 2 members.
(2) The business which the commission may perform shall be conducted at a public meeting of the commission 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.
History:
Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1905, Act 281, Eff. Sept. 16, 1905 ;-- CL 1915, 4148 ;-- CL 1929, 3544 ;-- CL 1948, 211.149 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- 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-SUPPLEMENTARY. - Supplementary. (211.135... 211.157) › Section 211.150 - State Tax Commission; Duties.

211.150 State tax commission; duties.
Sec. 150.
It shall be the duty of the commission:
(1) To have and exercise general supervision over the supervisors and other assessing officers of this state, and to take such measures as will secure the enforcement of the provisions of this act, to the end that all the properties of this state liable to assessment for taxation shall be placed upon the assessment rolls and assessed at that proportion of true cash value which the legislature from time to time shall provide pursuant to the provisions of article 9, section 3 of the constitution.
(2) To confer with and advise assessing officers as to their duties under this act, and to institute proper proceedings to enforce the penalties and liabilities provided by law for public officers, officers of corporations and individuals failing to comply with the provisions of this act; to prefer charges to the governor against assessing and taxation officers who violate the law or fail in the performance of their duties in reference to assessment and taxation, and in the execution of these powers the commission may call upon the attorney general or any prosecuting attorney in the state to assist it.
(3) To receive all complaints as to property liable to taxation that has not been assessed or that has been fraudulently or improperly assessed, and to investigate the same, and to take such proceedings as will correct the irregularity complained of, if any is found to exist.
(4) To require from any officer in this state, on forms prescribed by the commission such annual or other reports as shall enable it to ascertain the assessed value and equalized values of all property listed for taxation throughout the state under this act, the amount of taxes assessed, collected and returned and such other matter as it may require, including a separate listing of the valuations of all personal and real property classifications within the assessing unit, to the end that it may have complete statistical information as to the practical operation of this act, and to approve the forms used by assessing officers in taking the assessment of property.
(5) To furnish the state board of equalization at each session thereof an estimate of the actual cash value of the taxable property of each county in the state, and to meet with the state board of equalization when requested by said board to do so.
History:
Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1905, Act 281, Eff. Sept. 16, 1905 ;-- Am. 1913, Act 153, Eff. Aug. 14, 1913 ;-- CL 1915, 4149 ;-- CL 1929, 3545 ;-- CL 1948, 211.150 ;-- 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-SUPPLEMENTARY. - Supplementary. (211.135... 211.157) › Section 211.151 - State Tax Commission; Report to Governor; Contents; Time; Printed Copies.

211.151 State tax commission; report to governor; contents; time; printed copies.
Sec. 151.
The tax commission annually on or before March 15 during each regular session of the legislature shall make a report to the governor of the state, setting forth the workings of said commission during the period covered by said report, and containing the findings, including total state valuations of each real and personal property classification and such information to be available for each county, and recommendations of said commission in relation to all matters of taxation. The department of administration shall cause to be printed as many copies thereof, not exceeding 5,000, as the said department shall deem necessary.
History:
Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1913, Act 153, Eff. Aug. 14, 1913 ;-- CL 1915, 4150 ;-- CL 1929, 3546 ;-- CL 1948, 211.151 ;-- 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-SUPPLEMENTARY. - Supplementary. (211.135... 211.157) › Section 211.152a - Apportionment and Levy of Tax Where Appeal Filed With State Tax Commission; Additional Taxes; Refunds.

211.152a Apportionment and levy of tax where appeal filed with state tax commission; additional taxes; refunds.
Sec. 152a.
(1) Notwithstanding any other provision of the law to the contrary if an appeal is filed with the state tax commission under section 152 the taxes shall be apportioned and levied on the valuation of the property as fixed by the board of review and equalized under section 34. The taxes shall be due and payable and subject to the same collection fees and interest in the same manner and amount as if an appeal had not been filed. When the valuation is established by the state tax commission appeals decision the tax collecting officer having the tax roll in his possession shall make the necessary adjustments to the tax liability.
(2) If additional taxes are due they may be paid to the collecting officer with the addition of a collection fee of 1% of the additional tax for a period of 60 days after the taxpayer receives notification of the increased tax liability. After the 60-day period such taxes shall be considered delinquent and commencing March 1 following the year of the levy shall be subject to the same collection fees and interest charges as other delinquent taxes. The notification of increased tax liability shall be sent to the taxpayer shown in the roll by the collecting officer by certified mail, return receipt requested, within 5 days after receiving notification from the tax commission of the valuation established. The notification shall be sent by the state tax commission to all taxing units involved, to the county treasurer and the city or township treasurer.
(3) If the tax liability is decreased due to a decreased valuation and an overpayment of taxes has been made to the collecting officer, the tax collecting officer having possession of the tax roll or delinquent tax roll shall make a refund of the tax overpayment. There shall be added to the tax overpayment refund a proportionate share of the collection fees paid. The collection fee rebate shall be computed by multiplying the total collection fee paid by a fraction the numerator of which is the amount of tax refund and the denominator of which is the total tax paid. The officer making the refund shall charge back such refund to all taxing units in the same proportion as the originally collected tax was distributed. The chargeback may be made prior to or subsequent to the payment of the refund to the taxpayer in the discretion of the county, city or township treasurer.
History:
Add. 1972, Act 95, Eff. Mar. 30, 1973
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-SUPPLEMENTARY. - Supplementary. (211.135... 211.157) › Section 211.155 - Waste and Removal of Property From Tax Delinquent Lands.

211.155 Waste and removal of property from tax delinquent lands.
Sec. 155.
It shall be unlawful for any person, copartnership, company or corporation to cut or attempt to cut any standing timber growing upon lands in this state upon which the taxes remain unpaid from and after the tenth day of January succeeding that at which the tax was assessed, and before said lands are bid off to the state for the nonpayment of taxes, or to remove from such lands any timber, wood, logs, buildings, or fixtures therefrom, sand, gravel, minerals or other property reflected in the assessment thereof upon which such unpaid taxes were spread.
History:
Add. 1901, Act 46, Eff. Sept. 5, 1901 ;-- CL 1915, 4154 ;-- CL 1929, 3549 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.155
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-SUPPLEMENTARY. - Supplementary. (211.135... 211.157) › Section 211.156, 211.157 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.

211.156, 211.157 Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
Compiler's Notes:
The repealed sections pertained to waste and removal of property from tax delinquent lands.
Popular Name:
Act 206
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 189 of 1953 - Taxation of Lessees or Users of Tax-Exempt Property (211.181 - 211.182) › Section 211.182 - Assessment and Collection; Delinquent Taxes.

211.182 Assessment and collection; delinquent taxes.
Sec. 2.
(1) Taxes levied under this act shall be assessed to the lessees or users of real property and shall be collected at the same time and in the same manner as taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157.
(2) Taxes levied under this act shall not become a lien against the property.
(3) When due, taxes levied under this act shall constitute a debt due from the lessee or user to the township, city, village, county, and school district for which the taxes were assessed.
(4) Delinquent taxes levied under this act shall be collected at the same time and in the same manner as taxes levied on personal property are collected under sections 46 and 47(2) of the general property tax act, 1893 PA 206, MCL 211.46 and 211.47.
History:
1953, Act 189, Imd. Eff. June 10, 1953 ;-- Am. 2004, Act 573, Imd. Eff. Jan. 3, 2005
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 117 of 1970 - Status of Property for Taxation (211.191 - 211.191) › Section 211.191 - Taxation of Exempt Property When Not Being Used for Purpose for Which Exemption Granted.

211.191 Taxation of exempt property when not being used for purpose for which exemption granted.
Sec. 1.
If an assessing officer finds that any real property or personal property that for any reason is exempt from taxation under the laws of this state is not being used for the purposes for which the tax exemption is granted, the assessing officer shall place the property on the tax rolls and the property shall be subject to taxation in the same amount and to the same extent as though it had not been exempt from taxation.
History:
1970, Act 117, Imd. Eff. July 23, 1970 ;-- Am. 1992, Act 62, Imd. Eff. May 22, 1992
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 62 of 1933 - Property Tax Limitation Act (211.201 - 211.217a) › Section 211.201 - Short Title; Property Tax Limitation Act.

211.201 Short title; property tax limitation act.
Sec. 1.
Short title. This act shall be known and may be cited as the "Property Tax Limitation Act."
History:
1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- CL 1948, 211.201
2023 Michigan Compiled Laws › Chapter 211 - Taxation of Real and Personal Property › Act 62 of 1933 - Property Tax Limitation Act (211.201 - 211.217a) › Section 211.202 - Definitions.

211.202 Definitions.
Sec. 2.
As used in this act:
(a) "Local unit" means counties, townships, villages, cities, a first-class school district, community college districts, intermediate school districts, and all other divisions, districts, and organizations of government that are or may be established by law and that have the power to levy taxes against property located within their respective areas, except villages and cities for which there are provisions in their charters or general law fixing maximum limits on the power to levy taxes against property for purposes as authorized by law to be supported under the municipal budget and school districts.
(b) "Municipal corporation" means villages and cities.
(c) "Board" means the county tax allocation board created by section 5.
History:
1933, Act 62, Imd. Eff. Apr. 25, 1933 ;-- Am. 1934, 1st Ex. Sess., Act 30, Imd. Eff. Mar. 28, 1934 ;-- CL 1948, 211.202 ;-- Am. 1957, Act 155, Eff. Sept. 27, 1957 ;-- Am. 1964, Act 278, Eff. Aug. 28, 1964 ;-- Am. 1994, Act 190, Imd. Eff. June 21, 1994