Michigan Compiled Laws
Chapter 207 - Taxation
Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)

Section 207.1 - State Board of Assessors; Secretary, Duties; Assistants. - Sec. 1. The board of state tax commissioners, created under...

Section 207.2 - State Board of Assessors; Compensation for Clerical Assistance, Expenses. - Sec. 2. Provided, That the compensation paid for such clerical...

Section 207.3 - Access to Public Records; Subpoena, Fees; Examination of Witnesses and Accounts; Refusal, Penalty. - Sec. 3. Said board shall have access to all books,...

Section 207.4 - Annual Assessment of Property of Certain Rail Transportation, Telephone, and Telegraph Companies; Reports. - Sec. 4. (1) The state board of assessors shall annually...

Section 207.5 - Definitions. - Sec. 5. (1) As used in this act, "property" means...

Section 207.5a - Exemption of Materials and Supplies. - Sec. 5a. Materials and supplies, including repair parts and fuel...

Section 207.5b - Taxable Value; Determination. - Sec. 5b. (1) As used in this act, "taxable value"...

Section 207.6 - Company's Annual Statement; Contents, Time. - Sec. 6. The several corporations, persons, copartnerships, companies and associations...

Section 207.7 - Sleeping Car Company Defined; Annual Statement, Contents, Time. - Sec. 7. Every joint stock association, company, copartnership or association...

Section 207.8 - Blanks Furnished; Other Reports; Board, Self-Information; Penalty, Exception. - Sec. 8. Blanks for making the statements provided for in...

Section 207.9 - Assessment Roll; Contents; Time; Inspection of Physical Properties of Public Utilities; Determination of True Cash and Taxable Value; Ocean Routes; Mileage Adjustment. - Sec. 9. (1) Not later than May 15 in each...

Section 207.10 - Assessment Roll; Description; Form; Cash and Taxable Valuations; Placement on Roll. - Sec. 10. On the assessment roll, after the name of...

Section 207.11 - State Board of Assessors; Annual Meeting; Time; Place; Proceedings; Cash or Taxable Value Correction; Certification; Contents. - Sec. 11. On the third Monday in May in each...

Section 207.12 - County Director of Tax or Equalization Department; Assessing Officer; Duties; Failure to Report; Penalty; Inspection and Examination. - Sec. 12. The director of the tax or equalization department...

Section 207.13 - Determining Average Rate of Taxation; Entering Determination and Method on Records; Determination and Payment of Supplemental Tax; Credit Against Tax Allowed Railroad Company; Amount of Credit; Application for Credit; Proof of Expend... - Sec. 13. (1) The state board of assessors, from the...

Section 207.13a - Tax Credit; “Eligible Company,”“eligible Expenses,”“qualified Rolling Stock,” Defined. - Sec. 13a. (1) Subject to subsection (2), an eligible company...

Section 207.13b - Tax Credit; Amount; Limitation; Prohibition; Credit Against Remaining Tax; Carrying Forward Credit to Offset Tax Liability in Subsequent Years; Application; Submission to State Board of Assessors; Form; Definitions. - Sec. 13b. (1) Subject to subsections (2), (3), and (4),...

Section 207.14 - Tax Assessment; Tax Roll; Certificate; Time Payable; Interest; Lien; Warrant; Collection; Enforcement. - Sec. 14. (1) The state board of assessors shall tax...

Section 207.15 - Payment of Tax Under Protest; Suit Against State; Unlawful Taxes; Disposition of Recovered Taxes. - Sec. 15. A person upon whom any tax is levied...

Section 207.16 - Irregularities Not Authorizing Court Intervention. - Sec. 16. No tax assessed upon any property and no...

Section 207.17 - Taxes on Public Utilities, Payment Into General Fund. - Sec. 17. All taxes collected under this act shall be...

Section 207.18 - Collection of Specific Taxes Prior to 1909. - Sec. 18. Nothing herein contained shall be deemed a waiver...

Section 207.19 - Certain Acts as Misdemeanor; Penalty. - Sec. 19. If the state board of assessors willfully assesses...

Section 207.20 - Bribery; Forfeiture, Criminal Prosecution. - Sec. 20. If any person, company, association or corporation whose...

Section 207.21 - Repeal; Saving Clause. - Sec. 21. All acts or parts of acts, whether contained...