reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 208 - Business Tax › Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601) › 36-2007-5 - Chapter 5 (208.1500...208.1601) › Section 208.1511 - Unitary Business Group; Filing.

***** 208.1511 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 *****
208.1511 Unitary business group; filing.
Sec. 511.
Except as otherwise provided under section 500(7), a unitary business group shall file a combined return that includes each United States person, other than a foreign operating entity, that is included in the unitary business group. Each United States person included in a unitary business group or included in a combined return shall be treated as a single person and all transactions between those persons included in the unitary business group shall be eliminated from the business income tax base, modified gross receipts tax base, and the apportionment formula under this act. If a United States person included in a unitary business group or included in a combined return is subject to the tax under chapter 2A or 2B, any business income attributable to that person shall be eliminated from the business income tax base, any modified gross receipts attributable to that person shall be eliminated from the modified gross receipts tax base, and any sales attributable to that person shall be eliminated from the apportionment formula under this act.
History:
2007, Act 36, Eff. Jan. 1, 2008 ;-- Am. 2011, Act 292, Eff. Jan. 1, 2012
Compiler's Notes:
Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed."Enacting section 2 of Act 292 of 2011 provides:"Enacting section 2. It is the intent of the legislature that the $75,000,000.00 savings realized in reduced credits allowed under section 434(5) and (6) of the Michigan business tax act, 2007 PA 36, MCL 208.1434, as a result of this amendatory act shall be passed on and utilized to replace any revenue lost due to any personal property tax reform."
Popular Name:
MBT
2023 Michigan Compiled Laws › Chapter 208 - Business Tax › Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601) › 36-2007-5 - Chapter 5 (208.1500...208.1601) › Section 208.1512 - Disregarded Entity; Classification; Filing Amended Return; Treatment as Person Separate From Owner.

***** 208.1512 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 *****
208.1512 Disregarded entity; classification; filing amended return; treatment as person separate from owner.
Sec. 512.
(1) Notwithstanding any other provision of this act except as provided under subsections (2) and (3), a person that is a disregarded entity for federal income tax purposes under the internal revenue code shall be classified as a disregarded entity for purposes of this act.
(2) Notwithstanding subsection (1), a person that is a disregarded entity for federal income tax purposes under the internal revenue code that prior to January 1, 2012 in an originally filed return was treated as a person separate from its owner or prior to December 1, 2011 in an amended return was treated as a person separate from its owner under this act for a tax year that begins after December 31, 2007, is not required to file an amended return with its owner as a disregarded entity.
(3) Notwithstanding subsection (1), a person that is a disregarded entity for federal income tax purposes under the internal revenue code that prior to January 1, 2012 in an originally filed return was treated as a person separate from its owner or prior to December 1, 2011 in an amended return was treated as a person separate from its owner under this act for its first tax year that begins after December 31, 2009, may be treated as a person separate from its owner under this act for its tax year that begins after December 31, 2010 and ends before January 1, 2012.
History:
Am. 2011, Act 305, Imd. Eff. Dec. 27, 2011
Compiler's Notes:
Enacting section 1 of Act 39 of 2011 provides:"Enacting section 1. The Michigan business tax act, 2007 PA 36, MCL 208.1101 to 208.1601, is repealed effective on the date that the secretary of state receives a written notice from the department of treasury that the last certificated credit or any carryforward from that certificated credit has been claimed."Enacting section 1 of Act 305 of 2011 provides:"Enacting section 1. This amendatory act is curative and intended to clarify the original intent of 2007 PA 36. This amendatory act is retroactive and effective for taxes levied on and after January 1, 2008."
Popular Name:
MBT
2023 Michigan Compiled Laws › Chapter 208 - Business Tax › Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601) › 36-2007-5 - Chapter 5 (208.1500...208.1601) › Section 208.1513 - Administration of Tax; Rules; Forms; Preparation and Publication of Statistics.

***** 208.1513 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 *****
208.1513 Administration of tax; rules; forms; preparation and publication of statistics.
Sec. 513.
(1) The tax imposed by this act shall be administered by the department of treasury pursuant to 1941 PA 122, MCL 205.1 to 205.31, and this act. If a conflict exists between 1941 PA 122, MCL 205.1 to 205.31, and this act, the provisions of this act apply.
(2) The department shall promulgate rules to implement this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.
(3) The department shall prescribe forms for use by taxpayers and may promulgate rules in conformity with this act for the maintenance by taxpayers of records, books, and accounts, and for the computation of the tax, the manner and time of changing or electing accounting methods and of exercising the various options contained in this act, the making of returns, and the ascertainment, assessment, and collection of the tax imposed under this act.
(4) The tax imposed by this act is in addition to all other taxes for which the taxpayer may be liable.
(5) The department shall prepare and publish statistics from the records kept to administer the tax imposed by this act that detail the distribution of tax receipts by type of business, legal form of organization, sources of tax base, timing of tax receipts, and types of deductions. The statistics shall not result in the disclosure of information regarding any specific taxpayer.
History:
2007, Act 36, Eff. Jan. 1, 2008
Compiler's Notes:
Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."
Popular Name:
MBT
2023 Michigan Compiled Laws › Chapter 208 - Business Tax › Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601) › 36-2007-5 - Chapter 5 (208.1500...208.1601) › Section 208.1517 - Implementation of Act; Appropriation; Carrying Forward Unexpended Funds.

***** 208.1517 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 *****
208.1517 Implementation of act; appropriation; carrying forward unexpended funds.
Sec. 517.
There is appropriated to the department for the 2006-2007 state fiscal year the sum of $1,000,000.00 to begin implementing the requirements of this act. Any portion of this amount under this section that is not expended in the 2006-2007 state fiscal year shall not lapse to the general fund but shall be carried forward in a work project account that is in compliance with section 451a of the management and budget act, 1984 PA 431, MCL 18.1451a, for the following state fiscal year.
History:
2007, Act 36, Eff. Jan. 1, 2008
Compiler's Notes:
Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."
Popular Name:
MBT
2023 Michigan Compiled Laws › Chapter 208 - Business Tax › Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601) › 36-2007-5 - Chapter 5 (208.1500...208.1601) › Section 208.1519 - Severability of Provisions.

***** 208.1519 THIS SECTION IS REPEALED BY ACT 90 OF 2019 EFFECTIVE FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31, 2031 *****
208.1519 Severability of provisions.
Sec. 519.
If a final order of a court of competent jurisdiction for which all rights of appeal have been exhausted or have expired determines that any provision of this act that provides a deduction, credit, or exemption with respect to employment, persons, services, investment, or any other activity that is limited only to this state is unconstitutional or applies to employment, persons, services, investment, or any other activity outside of this state, that credit, deduction, or exemption shall be severed and shall not be in effect for any other tax year for which the final order shall apply, and the remaining provisions of this act shall remain in effect.
History:
2007, Act 36, Eff. Jan. 1, 2008
Compiler's Notes:
Enacting section 1 of Act 36 of 2007 provides:"Enacting section 1. This act takes effect January 1, 2008 and applies to all business activity occurring after December 31, 2007."
Popular Name:
MBT
2023 Michigan Compiled Laws › Chapter 208 - Business Tax › Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601) › 36-2007-5 - Chapter 5 (208.1500...208.1601) › Section 208.1601 - Repealed. 2023, Act 120, Imd. Eff. Sept. 13, 2023.

208.1601 Repealed. 2023, Act 120, Imd. Eff. Sept. 13, 2023.
Compiler's Notes:
The repealed section pertained to the refund of excess revenue collections to taxpayers and the countercyclical budget and economic stabilization fund.
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 44 of 1911 - State Board of Equalization (209.1 - 209.9) › Section 209.1 - State Board of Equalization; Creation; Qualifications of Appointees, Term, Vacancies.

209.1 State board of equalization; creation; qualifications of appointees, term, vacancies.
Sec. 1.
There is hereby created a state board of equalization to consist of the state tax commission and 4 members appointed by the governor, by and with the advice and consent of the senate. Five members constitute a quorum for all official business: Provided, however, That not more than 2 members of the said quorum shall be members of the state tax commission. One of the appointed members shall be a person having knowledge of rural property values and experience in the administration of property tax assessments in this state. One of the members shall be a person having experience in the valuation of urban property valuations and in the administration of property tax assessments in this state. One of the members shall have experience in the valuation of industrial and commercial property and in the administration of property tax assessments in this state. The other member shall be a person having knowledge of and experience in local government finance in this state. Within 60 days after the effective date of this 1962 amendatory act, the governor shall appoint the 4 members, 1 for a term of 4 years, 1 for a term of 3 years, 1 for a term of 2 years, and 1 for a term of 1 year. Their successors shall be appointed for terms of 4 years each. With the exception of the state tax commission, no appointed member of this board shall hold any other state office that has any power to appropriate or levy tax funds nor shall he have served as a member of the state tax commission for any period within 3 years prior to his appointment. Vacancies in the membership shall be filled in like manner for the unexpired term. The board shall exercise such powers and perform such duties as are herein prescribed.
History:
1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 160 ;-- Am. 1919, Act 330, Imd. Eff. May 13, 1919 ;-- CL 1929, 3696 ;-- CL 1948, 209.1 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957 ;-- Am. 1962, Act 194, Eff. Mar. 28, 1963
Popular Name:
State Board of Equalization Act
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 44 of 1911 - State Board of Equalization (209.1 - 209.9) › Section 209.2 - State Board of Equalization; Annual Meeting; Purpose; Conducting Business at Public Meeting; Notice of Meeting.

209.2 State board of equalization; annual meeting; purpose; conducting business at public meeting; notice of meeting.
Sec. 2.
(1) The state board of equalization shall meet annually in the city of Lansing on the second Monday in May for the purpose of equalizing the assessments on all taxable property in this state, except that property assessed under laws enacted pursuant to sections 4 and 5 of article 10 of the state constitution of 1963.
(2) The business which the state board of equalization 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.
History:
1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 161 ;-- Am. 1919, Act 330, Imd. Eff. May 13, 1919 ;-- CL 1929, 3697 ;-- CL 1948, 209.2 ;-- Am. 1949, Act 287, Eff. Sept. 23, 1949 ;-- Am. 1955, Act 18, Imd. Eff. Mar. 29, 1955 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957 ;-- Am. 1977, Act 160, Imd. Eff. Nov. 8, 1977
Popular Name:
State Board of Equalization Act
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 44 of 1911 - State Board of Equalization (209.1 - 209.9) › Section 209.3 - State Board of Equalization; Organization; Chairperson; Secretary; Keeping and Filing Record of Proceedings; Oath; Quorum; Availability of Certain Writings to Public.

209.3 State board of equalization; organization; chairperson; secretary; keeping and filing record of proceedings; oath; quorum; availability of certain writings to public.
Sec. 3.
(1) The board shall organize by choosing a member as chairperson. The secretary of the state tax commission shall act as secretary and shall keep a record of all the proceedings of the board. The record, when certified by the chairperson and secretary, shall be filed in the office of the state treasurer within 5 days after adjournment of the board.
(2) The members constituting the board shall take and subscribe the constitutional oath of office. The oaths shall be filed and preserved with the proceedings of the board. Three members of the board shall constitute a quorum for the transaction of business.
(3) A writing prepared, owned, used, in the possession of, or retained by the state board of equalization in the performance of an official function shall be made available to the public in compliance with the freedom of information act, 1976 PA 442, MCL 15.231 to 15.246.
History:
1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 162 ;-- CL 1929, 3698 ;-- CL 1948, 209.3 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957 ;-- Am. 1977, Act 160, Imd. Eff. Nov. 8, 1977 ;-- Am. 2002, Act 154, Imd. Eff. Apr. 8, 2002
Popular Name:
State Board of Equalization Act
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 44 of 1911 - State Board of Equalization (209.1 - 209.9) › Section 209.4a - Equalized Valuation for 1992 to Equal 1991 Equalized Valuation; Adjustment.

209.4a Equalized valuation for 1992 to equal 1991 equalized valuation; adjustment.
Sec. 4a.
Notwithstanding section 4, for 1992 the valuation as equalized for each separately equalized classification of property for each county that would otherwise have been determined under section 4 shall equal the 1991 valuation as equalized except as adjusted to reflect the changes to valuation as equalized allowed under section 10 of the general property tax act, Act No. 206 of the Public Acts of 1893, being section 211.10 of the Michigan Compiled Laws.
History:
Add. 1992, Act 32, Imd. Eff. Apr. 17, 1992
Popular Name:
State Board of Equalization Act
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 44 of 1911 - State Board of Equalization (209.1 - 209.9) › Section 209.6 - State Tax Commission; Statement to State Board of Equalization.

209.6 State tax commission; statement to state board of equalization.
Sec. 6.
It shall be the duty of the state tax commission to submit to the state board of equalization a statement showing the actual cash value of taxable real and personal property in each county in the state as ascertained and determined by its most recent examination of property values. The commission shall furnish such other information relative to property conditions and values as the state board of equalization may require, and shall assist in every possible way to bring about fair, equal and uniform valuations between the several counties in the state.
History:
1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 165 ;-- CL 1929, 3701 ;-- CL 1948, 209.6 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957
Popular Name:
State Board of Equalization Act
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 44 of 1911 - State Board of Equalization (209.1 - 209.9) › Section 209.7 - State Board of Equalization; County Representation.

209.7 State board of equalization; county representation.
Sec. 7.
Any county may be represented before said board of equalization by such person or persons as shall be appointed for that purpose by the board of supervisors. The date and time of appearance of any such representative shall be fixed by the state board of equalization upon written request of each county desiring to be heard by its duly appointed representative.
History:
1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 166 ;-- CL 1929, 3702 ;-- CL 1948, 209.7 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957
Popular Name:
State Board of Equalization Act
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 44 of 1911 - State Board of Equalization (209.1 - 209.9) › Section 209.8 - State Board of Equalization; Compensation and Expenses of Appointed Members and Assistants; Copies of Proceedings.

209.8 State board of equalization; compensation and expenses of appointed members and assistants; copies of proceedings.
Sec. 8.
Each appointed member of the board shall be entitled to $25.00 per day for each day of actual attendance at meetings of the board, and to his actual and necessary traveling and other expenses incurred in the performance of his official duties. The board may appoint such employees and assistants as shall be necessary for the proper exercise of the powers hereby granted. The compensation and expenses of the appointed members and assistants and employees shall be paid from appropriations made therefor by the legislature. The board shall determine the number of bound copies of the proceedings of the board as it deems necessary for the use of the state, the costs of which shall be paid from appropriations made therefor by the legislature.
History:
1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 167 ;-- CL 1929, 3703 ;-- CL 1948, 209.8 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957
Popular Name:
State Board of Equalization Act
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 44 of 1911 - State Board of Equalization (209.1 - 209.9) › Section 209.9 - Repealed. 1957, Act 30, Imd. Eff. Apr. 26, 1957.

209.9 Repealed. 1957, Act 30, Imd. Eff. Apr. 26, 1957.
Compiler's Notes:
The repealed section made an appropriation from the general fund for publication of assessment board proceedings and required a tax sufficient to reimburse the general fund.
Popular Name:
State Board of Equalization Act
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 360 of 1927 - State Tax Commission (209.101 - 209.107) › Section 209.101 - State Tax Commission Created.

209.101 State tax commission created.
Sec. 1.
There is hereby created a state tax commission which shall have and exercise such powers and perform such duties as are herein granted and enforced.
History:
1927, Act 360, Eff. Sept. 5, 1927 ;-- CL 1929, 3710 ;-- CL 1948, 209.101
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 360 of 1927 - State Tax Commission (209.101 - 209.107) › Section 209.103 - State Tax Department Abolished; Transfer of Powers, Duties and Records.

209.103 State tax department abolished; transfer of powers, duties and records.
Sec. 3.
The powers and duties now vested by law in the state tax department are hereby transferred to and vested in the state tax commission, and all records, files, books and papers of every nature pertaining to the functions of said state tax department shall be turned over to the state tax commission and shall be preserved as a part of the records and files of said commission. Upon the taking effect of this act, the state tax department shall be abolished and the powers and duties heretofore exercised and performed by said state tax department under authority of law shall hereafter be exercised and performed by the state tax commission. Whenever in any law of the state, reference is made to the state tax department whose powers and duties are thus transferred, such reference shall be deemed to be made to the state tax commission.
History:
1927, Act 360, Eff. Sept. 5, 1927 ;-- CL 1929, 3712 ;-- CL 1948, 209.103
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 360 of 1927 - State Tax Commission (209.101 - 209.107) › Section 209.104 - State Tax Commission, Duties, Meetings; Public Officers, Duties, Failure, Penalty.

209.104 State tax commission, duties, meetings; public officers, duties, failure, penalty.
Sec. 4.
The state tax commission shall have general supervision of the administration of the tax laws of the state, and shall render such assistance and give such advice and counsel to the assessing officers of the state as they may deem necessary and essential to the proper administration of the laws governing assessments and the levying of taxes in this state. Said state tax commission shall gather each year, complete information relative to the assessment of property properly classified, the levy of taxes thereon and of the appraised value of the several classes of property exempt from taxation under the laws of this state, and such other information as said state tax commission shall deem to be of public interest. This information shall be embodied in the regular report of the state tax commission. It shall be the duty of all assessing officers of the state and all other public officers, to promptly comply with requests made by said state tax commission for information provided for in this section, and to render all possible assistance in carrying out the provisions hereof. Any assessing officer or other public officer who shall refuse to comply with the requirements of this act or who shall persistently neglect to do so, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not less than 50 nor more than 300 dollars.
History:
1927, Act 360, Eff. Sept. 5, 1927 ;-- CL 1929, 3713 ;-- CL 1948, 209.104
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 360 of 1927 - State Tax Commission (209.101 - 209.107) › Section 209.104a - Preparation of Assessment Roll or Equalization Study by Commission; Reimbursement of State by Local Assessing Unit or County; Disposition of Moneys.

209.104a Preparation of assessment roll or equalization study by commission; reimbursement of state by local assessing unit or county; disposition of moneys.
Sec. 4a.
(1) If the local assessing unit fails to prepare an assessment roll as required under this act, the commission shall proceed to prepare or cause to be prepared an assessment roll. The local assessing unit shall reimburse the state for the cost of preparing the assessment roll.
(2) If the county fails to prepare an equalization study as required under this act, the commission shall proceed to prepare or cause to be prepared an equalization study. The county shall reimburse the state for the cost of preparing the equalization study.
(3) Moneys received under this section shall be credited to a restricted revenue account and be used to pay expenses incurred by the state tax commission pursuant to this section.
History:
Add. 1975, Act 277, Imd. Eff. Nov. 18, 1975
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 360 of 1927 - State Tax Commission (209.101 - 209.107) › Section 209.105 - Signature and Seal on Papers; Inspection of Records.

209.105 Signature and seal on papers; inspection of records.
Sec. 5.
All orders, certificates and subpoenas made or issued by the state tax commission shall be signed by the chairman, and the seal of the commission shall be affixed thereto.
All records of and appraisals made by the state tax commission shall be open to inspection at all reasonable times by any assessing officer in the state of Michigan.
History:
1927, Act 360, Eff. Sept. 5, 1927 ;-- CL 1929, 3714 ;-- Am. 1937, Act 157, Eff. Oct. 29, 1937 ;-- CL 1948, 209.105
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 360 of 1927 - State Tax Commission (209.101 - 209.107) › Section 209.107 - Declaration of Necessity.

209.107 Declaration of necessity.
Sec. 7.
This act is declared to be necessary for the protection of the public health, peace and safety.
History:
1927, Act 360, Eff. Sept. 5, 1927 ;-- CL 1929, 3716 ;-- CL 1948, 209.107
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 133 of 1915 - Oath of Property Examiners and Appraisers (209.121 - 209.121) › Section 209.121 - Oath of Examiners or Appraisers; Filing.

209.121 Oath of examiners or appraisers; filing.
Sec. 1.
Every person now or hereafter employed by the board of state tax commissioners, whose duties in whole or in part consist in the examination or appraisal of property subject to taxation in this state, shall, before entering upon such duties, take the constitutional oath of office, the same to be filed in the office of said board.
History:
1915, Act 133, Eff. Aug. 24, 1915 ;-- CL 1915, 4159 ;-- CL 1929, 3717 ;-- CL 1948, 209.121
Compiler's Notes:
For abolition of board of state tax commissioners and transfer of its powers and duties to state tax department, see MCL 209.152. For abolition of state tax department and transfer of its powers and duties to state tax commission, see MCL 209.103.
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 155 of 1925 - State Tax Department (209.152 - 209.154) › Section 209.152 - Board of State Tax Commissioners Abolished; Transfer of Powers, Duties and Records.

209.152 Board of state tax commissioners abolished; transfer of powers, duties and records.
Sec. 2.
The powers and duties now vested by law in the board of state tax commissioners are hereby transferred to and vested in the state tax department, and all records, files, books and papers of every nature pertaining to the functions of said board shall be turned over to said state tax department and shall be preserved as a part of the records and files of said department. Upon the taking effect of this act, the board of state tax commissioners shall be abolished, and the powers and duties heretofore exercised and performed by said board, under authority of law, shall hereafter be exercised and performed by the state tax department. Whenever, in any law of the state, reference is made to the board of state tax commissioners, whose powers and duties are thus transferred, such reference shall be deemed to be made to the state tax department.
History:
1925, Act 155, Imd. Eff. May 1, 1925 ;-- CL 1929, 3706 ;-- CL 1948, 209.152
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 155 of 1925 - State Tax Department (209.152 - 209.154) › Section 209.153 - Tax Department; General Supervision, Duty to Collect Information; Duty of Assessing Officers; Penalty.

209.153 Tax department; general supervision, duty to collect information; duty of assessing officers; penalty.
Sec. 3.
The state tax department shall have general supervision of the administration of the tax laws of the state and shall render such assistance, and give such advice and counsel, to the assessing officers of the state as they may deem necessary and essential to an efficient administration of the laws governing assessments and the levying of taxes in this state. Said state tax department shall gather each year complete information relative to the assessment of property, properly classified, the levy of taxes thereon, and of the appraised value of the several classes of property exempt from taxation under the laws of the state, and such other information as said state tax department may deem to be of public interest. This information, arranged in proper form, shall be embodied in the regular report of the state tax department. It shall be the duty of all assessing officers of the state and all other public officers to promptly comply with requests made by said department for information provided for in this section and to render all possible assistance in the carrying out of the provisions hereof. Any assessing officer or other public officer who shall refuse to comply with the requirements of this section, or who shall persistently neglect to do so, shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than 50 dollars nor more than 300 dollars.
History:
1925, Act 155, Imd. Eff. May 1, 1925 ;-- CL 1929, 3707 ;-- CL 1948, 209.153
2023 Michigan Compiled Laws › Chapter 209 - State Assessment and Equalization › Act 155 of 1925 - State Tax Department (209.152 - 209.154) › Section 209.154 - Signature and Seal on Papers.

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

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

211.1a Short title; general property tax act.
Sec. 1a.
This act shall be known and may be cited as "The general property tax act".
History:
Add. 1943, Act 231, Imd. Eff. Apr. 20, 1943 ;-- CL 1948, 211.1a
Constitutionality:
Mailing of tax delinquency and redemption notices to a corporation at its tax address of record in the manner required by the General Property Tax Act is sufficient to provide constitutionally adequate notice. Smith v Cliffs on the Bay Condominium Assoc., 463 Mich 420; 617 NW2d 536 (2000).
Popular Name:
Act 206
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-REAL-PROPERTY. - Real Property. (211.2...211.6b) › Section 211.2a - Mobile Home as Real Property; Assessment; Exclusions; “Travel Trailer” and “Camping Trailer” Defined.

211.2a Mobile home as real property; assessment; exclusions; “travel trailer” and “camping trailer” defined.
Sec. 2a.
(1) For purposes of section 2, a mobile home which is not covered by section 41 of Act No. 243 of the Public Acts of 1959, being section 125.1041 of the Michigan Compiled Laws, and while located on land otherwise assessable as real property under this act, and whether or not permanently affixed to the soil, shall be considered real property and shall be assessed as part of the real property upon which the mobile home is located.
(2) As used in this section, "mobile home" does not include a travel trailer or camping trailer which is either parked in a campground licensed by this state for not more than 180 days in any calendar year, or parked upon private property, including a designated storage area of a licensed campground, for the sole purpose of storage.
(3) As used in this section, "mobile home" does not include a truck camper which is parked in a campground licensed by this state which is a portable structure, designed and constructed to be loaded onto, or affixed to, the bed or chassis of a truck, and which is used to provide temporary living quarters for recreational camping or travel.
(4) For purposes of this section, the following definitions shall apply:
(a) A travel trailer is a vehicular portable structure mounted on wheels and of a size and weight as not to require special highway movement permits when drawn by a stock passenger automobile or when drawn with a fifth wheel hitch mounted on a motor vehicle, and is primarily designed, constructed, and used to provide temporary living quarters for recreational camping or travel.
(b) A camping trailer is a vehicular portable temporary living quarters used for recreational camping or travel and of a size and weight as not to require special highway movement permits when drawn by a motor vehicle.
History:
Add. 1953, Act 57, Eff. Oct. 2, 1953 ;-- Am. 1978, Act 379, Imd. Eff. July 27, 1978 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983
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-REAL-PROPERTY. - Real Property. (211.2...211.6b) › Section 211.3 - Real Property; Parties Assessable; Persons Treated as Owner; Property of Deceased Persons.

211.3 Real property; parties assessable; persons treated as owner; property of deceased persons.
Sec. 3.
Real property shall be assessed in the township or place where situated, to the owner if known, and also to the occupant, if any; if the owner be not known and there be an occupant, then to such occupant, and either or both shall be liable for the taxes on said property, and if there be no owner or occupant known, then as unknown. A trustee, guardian, executor, administrator, assignee or agent, having control or possession of real property, may be treated as the owner. The real property which belonged to a person deceased, not being in control of an executor or administrator, may be assessed to his heirs or devisees jointly, without naming them, until they shall have given notice of their respective names to the supervisor, and of the division of the estate.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3826 ;-- CL 1915, 3997 ;-- CL 1929, 3391 ;-- CL 1948, 211.3
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-REAL-PROPERTY. - Real Property. (211.2...211.6b) › Section 211.4 - Real Property; Licensed Homesteads; Part-Paid State Lands; Assessment; Contents.

211.4 Real property; licensed homesteads; part-paid state lands; assessment; contents.
Sec. 4.
All licensed homesteads lands, the fee of which is in the state, when the licensee is entitled to make final proof to obtain a patent for the same, shall be assessed and treated as real property. The interest in land of any person holding part-paid certificates for the purchase of any state lands shall be assessed separate from other property. The assessment shall describe the land and shall state therein that the title is in the state. The taxes, if not paid to the township treasurer, shall be returned and collected as hereinafter provided.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3827 ;-- CL 1915, 3998 ;-- CL 1929, 3392 ;-- CL 1948, 211.4
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-REAL-PROPERTY. - Real Property. (211.2...211.6b) › Section 211.5 - Real Property; Assessment of Corporate Realty.

211.5 Real property; assessment of corporate realty.
Sec. 5.
The real property of a corporation shall be assessed to the name of the corporation as to an individual, if known, in the township or place where situated, or it may be assessed to the occupant or to any authorized agent if so requested of the supervisor.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3828 ;-- CL 1915, 3999 ;-- CL 1929, 3393 ;-- CL 1948, 211.5
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-REAL-PROPERTY. - Real Property. (211.2...211.6b) › Section 211.6 - Real Property; Tenants in Common; Assessment of Undivided Interests.

211.6 Real property; tenants in common; assessment of undivided interests.
Sec. 6.
Undivided interests in lands owned by tenants in common, not being co-partners, may be assessed to the owners thereof, if so requested, and in the discretion of the supervisor.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3829 ;-- CL 1915, 4000 ;-- CL 1929, 3394 ;-- CL 1948, 211.6
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-REAL-PROPERTY. - Real Property. (211.2...211.6b) › Section 211.6a - Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012.

211.6a Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012.
Compiler's Notes:
The repealed section pertained to mineral rights assessed separate from surface rights.
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-REAL-PROPERTY. - Real Property. (211.2...211.6b) › Section 211.6b - Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012.

211.6b Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012.
Compiler's Notes:
The repealed section pertained to mineral rights consisting of undeveloped metallic resources assessed separately from surface rights.
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-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7 - Federal Property.

211.7 Federal property.
Sec. 7.
Public property belonging to the United States is exempt from taxation under this act. This exemption shall not apply if taxation of the property is specifically authorized by federal legislative action or federal administrative rule, regulation, or lease.
History:
1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3830 ;-- Am. 1901, Act 44, Eff. Sept. 5, 1901 ;-- Am. 1909, Act 309, Eff. Sept. 1, 1909 ;-- Am. 1911, Act 174, Eff. Aug. 1, 1911 ;-- CL 1915, 4001 ;-- Am. 1919, Act 331, Eff. Aug. 14, 1919 ;-- Am. 1925, Act 55, Eff. Aug. 27, 1925 ;-- Am. 1927, Act 118, Imd. Eff. May 7, 1927 ;-- CL 1929, 3395 ;-- Am. 1931, Act 42, Imd. Eff. Apr. 23, 1931 ;-- Am. 1933, Act 243, Eff. Oct. 17, 1933 ;-- Am. 1939, Act 232, Eff. Sept. 29, 1939 ;-- Am. 1941, Act 125, Imd. Eff. May 26, 1941 ;-- Am. 1942, 2nd Ex. Sess., Act 8, Imd. Eff. Feb. 25, 1942 ;-- Am. 1943, Act 131, Imd. Eff. Apr. 13, 1943 ;-- Am. 1945, Act 76, Imd. Eff. Apr. 10, 1945 ;-- Am. 1946, 1st Ex. Sess., Act 24, Imd. Eff. Feb. 26, 1946 ;-- CL 1948, 211.7 ;-- Am. 1949, Act 24, Imd. Eff. Mar. 29, 1949 ;-- Am. 1949, Act 55, Eff. Sept. 23, 1949 ;-- Am. 1951, Act 169, Eff. Sept. 28, 1951 ;-- Am. 1952, Act 54, Eff. Sept. 18, 1952 ;-- Am. 1955, Act 46, Imd. Eff. Apr. 29, 1955 ;-- Am. 1958, Act 190, Eff. Sept. 13, 1958 ;-- Am. 1960, Act 155, Eff. Aug. 17, 1960 ;-- Am. 1961, Act 238, Eff. Sept. 8, 1961 ;-- Am. 1963, Act 148, Eff. Sept. 6, 1963 ;-- Am. 1966, Act 320, Imd. Eff. July 19, 1966 ;-- Am. 1968, Act 342, Eff. Dec. 31, 1968 ;-- Am. 1971, Act 109, Imd. Eff. Sept. 10, 1971 ;-- Am. 1971, Act 189, Imd. Eff. Dec. 20, 1971 ;-- Am. 1974, Act 358, Eff. Apr. 1, 1975 ;-- Am. 1976, Act 135, Imd. Eff. May 27, 1976 ;-- Am. 1976, Act 432, Imd. Eff. Jan. 11, 1977 ;-- Am. 1978, Act 54, Imd. Eff. Mar. 10, 1978 ;-- Am. 1980, Act 142, Imd. Eff. June 2, 1980
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-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7e - Deciduous and Evergreen Trees, Shrubs, Plants, Bushes, and Vines; Public Right of Way on Surface of Real Property Being Assessed.

211.7e Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed.
Sec. 7e.
(1) The value of deciduous and evergreen trees, shrubs, plants, bushes, and vines, whether annual or perennial, growing on agricultural land devoted to agricultural purposes shall be exempt from taxation. The assessment of agricultural real property shall be made without regard to any enhancement in value of the agricultural real property by reason of the deciduous and evergreen trees, shrubs, plants, bushes, or vines. Nothing herein contained shall affect the taxation of growing timber.
(2) The value of land over the surface of which is located a public right of way shall not be considered when the real property is being assessed.
History:
Add. 1966, Act 268, Eff. Mar. 10, 1967 ;-- Am. 1976, Act 386, Imd. Eff. Dec. 28, 1976
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-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7f - Repealed. 1973, Act 20, Eff. Dec. 31, 1973.

211.7f Repealed. 1973, Act 20, Eff. Dec. 31, 1973.
Compiler's Notes:
The repealed section pertained to veterans' and servicemen's homestead exemption.
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-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7g - Seawall, Jetty, Groin, Dike, or Other Structure.

211.7g Seawall, jetty, groin, dike, or other structure.
Sec. 7g.
The value of a seawall, jetty, groin, dike, or other structure whose primary purpose is to prevent or control erosion or prevent or control inundation or flooding on property affected by waters or levels of the Great Lakes or their connecting waters and tributaries as affected by levels of the Great Lakes is exempt from taxation. The department of natural resources shall, when requested by the owner or the assessor, determine if such seawall, jetty, groin, dike, or other structure has as its primary purpose the prevention or control of erosion.
That portion of structures which are modified or designed to provide benefits other than erosion control or flood prevention are not exempt from assessment for property tax.
History:
Add. 1973, Act 187, Imd. Eff. Jan. 8, 1974 ;-- Am. 1976, Act 165, Imd. Eff. June 21, 1976
Compiler's Notes:
For transfer of powers and duties of department of natural resources to department of natural resources and environment, and abolishment of department of natural resources, see E.R.O. No. 2009-31, compiled at MCL 324.99919.For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921.
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-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7i - “Existing Facility” Defined; Tax Exemption for Increased Value of Existing Facility.

211.7i “Existing facility” defined; tax exemption for increased value of existing facility.
Sec. 7i.
(1) As used in this section, "existing facility" means a structure which has, or is being converted to have, as its primary purpose multifamily housing consisting of 5 or more units and is located in a downtown development district established pursuant to Act No. 197 of the Public Acts of 1975, as amended, being sections 125.1651 to 125.1680 of the Michigan Compiled Laws, within a city, village, or township in which a commercial housing facilities exemption certificate may be issued pursuant to Act No. 438 of the Public Acts of 1976, as amended, being sections 207.601 to 207.615 of the Michigan Compiled Laws.
(2) Upon approval of the city or village in which an existing facility is located or the township if the existing facility is not located in a village within that township, the increase in value to the existing facility attributable to expenditures for repair, replacement, or restoration of a portion of the facility or the increase in value attributable to expenditures for conversion to an existing facility is exempt from taxation under this act commencing with the date of approval by the local governmental unit and ending on the December 31 following 12 years after the approval by the local governmental unit.
History:
Add. 1977, Act 5, Imd. Eff. Mar. 24, 1977 ;-- Am. 1980, Act 348, Imd. Eff. Dec. 27, 1980
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-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7j - Tax Exemption for New or Existing Facility for Which Commercial Housing Facilities Exemption Certificate Issued.

211.7j Tax exemption for new or existing facility for which commercial housing facilities exemption certificate issued.
Sec. 7j.
A new facility or an existing facility for which a commercial housing facilities exemption certificate issued pursuant to Act No. 438 of the Public Acts of 1976, being sections 207.601 to 207.615 of the Michigan Compiled Laws, is in effect, but not the land on which the new facility is located, shall be exempt from taxation under this act for the period beginning on the effective date of the certificate and continuing as long as the commercial housing facilities exemption certificate is in force.
History:
Add. 1977, Act 5, Imd. Eff. Mar. 24, 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-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx) › Section 211.7k - Tax Exemption for Facility for Which Industrial Facilities Exemption Certificate Issued.

211.7k Tax exemption for facility for which industrial facilities exemption certificate issued.
Sec. 7k.
A facility for which an industrial facilities exemption certificate issued under Act No. 198 of the Public Acts of 1974, being sections 207.551 to 207.572 of the Michigan Compiled Laws, is in effect, but not the land on which the facility is located or to be located, is exempt from taxation under this act for the period beginning on the effective date of the certificate and continuing as long as the industrial facilities exemption certificate is in force.
History:
Add. 1977, Act 5, Imd. Eff. Mar. 24, 1977 ;-- Am. 1996, Act 476, Imd. Eff. Dec. 26, 1996
Popular Name:
Act 206