Michigan Compiled Laws
Chapter 211 - Taxation of Real and Personal Property

Section 211.2 - Real Property; Definition; Determination of Taxable Status; Acquisition for Public Purposes by Purchase or Condemnation; Responsibilities of Parties in Real Estate Transaction; “Levy Date” Defined. - Sec. 2. (1) For the purpose of taxation, real property...

Section 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...

Section 211.3 - Real Property; Parties Assessable; Persons Treated as Owner; Property of Deceased Persons. - Sec. 3. Real property shall be assessed in the township...

Section 211.4 - Real Property; Licensed Homesteads; Part-Paid State Lands; Assessment; Contents. - Sec. 4. All licensed homesteads lands, the fee of which...

Section 211.5 - Real Property; Assessment of Corporate Realty. - Sec. 5. The real property of a corporation shall be...

Section 211.6 - Real Property; Tenants in Common; Assessment of Undivided Interests. - Sec. 6. Undivided interests in lands owned by tenants in...

Section 211.6a - Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012. - Compiler's Notes: The repealed section pertained to mineral rights assessed...

Section 211.6b - Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012. - Compiler's Notes: The repealed section pertained to mineral rights consisting...

206-1893-REAL-ESTATE-EXEMPTIONS. - Real Estate Exemptions. (211.7...211.7xx)

Section 211.7 - Federal Property. - Sec. 7. Public property belonging to the United States is...

Section 211.7a - Definitions; Exemption Affidavit; Mailing; Return; Notice of Availability; Failure to Send or Receive Exemption Affidavit; Payment to Local Unit Required to Mail Exemption Affidavits; Reimbursement Claim for Expenses. - Sec. 7a. (1) As used in this section: (a) "Exemption...

Section 211.7b - Exemption of Real Property Used and Owned as Homestead by Disabled Veteran or Individual Described in Subsection (2); Filing and Inspection of Affidavit; Cancellation of Taxes; Local Taxing Unit to Bear Loss; Death of Disabled Vetera... - Sec. 7b. (1) Real property used and owned as a...

Section 211.7c - Repealed. 1973, Act 20, Eff. Dec. 31, 1973. - Compiler's Notes: The repealed section pertained to homesteads of persons...

Section 211.7d - Housing Exemption for Elderly or Disabled Families; Definitions. - Sec. 7d. (1) Housing owned and operated by a nonprofit...

Section 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,...

Section 211.7f - Repealed. 1973, Act 20, Eff. Dec. 31, 1973. - Compiler's Notes: The repealed section pertained to veterans' and servicemen's...

Section 211.7g - Seawall, Jetty, Groin, Dike, or Other Structure. - Sec. 7g. The value of a seawall, jetty, groin, dike,...

Section 211.7h - Definitions; Application for Solar, Wind, or Water Energy Tax Exemption Certificate; Filing; Form; Concurrent Applications; Findings and Approval of Department of Commerce; Issuance and Effective Date of Certificate; Valuation of Cov... - Sec. 7h. (1) As used in this section: (a) "Solar,...

Section 211.7i - “Existing Facility” Defined; Tax Exemption for Increased Value of Existing Facility. - Sec. 7i. (1) As used in this section, "existing facility"...

Section 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...

Section 211.7k - Tax Exemption for Facility for Which Industrial Facilities Exemption Certificate Issued. - Sec. 7k. A facility for which an industrial facilities exemption...

Section 211.7l - State Property. - Sec. 7l. Public property belonging to the state, except licensed...

Section 211.7m - Property Owned or Being Acquired by County, Township, City, Village, School District, or Political Subdivision; Parks. - Sec. 7m. Property owned by, or being acquired pursuant to,...

Section 211.7n - Nonprofit Theater, Library, Educational, or Scientific Institution; Nonprofit Organization Fostering Development of Literature, Music, Painting, or Sculpture. - Sec. 7n. Real estate or personal property owned and occupied...

Section 211.7o - Nonprofit Charitable Institution; Exemption; Definitions. - Sec. 7o. (1) Real or personal property owned and occupied...

Section 211.7p - Memorial Homes or Posts. - Sec. 7p. Real estate or personal property owned and occupied...

Section 211.7q - Boy or Girl Scout or Camp Fire Girls Organization; 4-H Club or Foundation; Young Men's or Young Women's Christian Association; Exemption; Limitation; Waiver of Residence Requirement. - Sec. 7q. (1) Except as otherwise provided in subsections (2)...

Section 211.7r - Certain Clinics. - Sec. 7r. The real estate and building of a clinic...

Section 211.7s - Houses of Public Worship; Parsonage. - Sec. 7s. Houses of public worship, with the land on...

Section 211.7t - Burial Grounds; Rights of Burial; Tombs and Monuments. - Sec. 7t. Land used exclusively as burial grounds, the rights...

Section 211.7u - Principal Residence of Persons in Poverty; Exemption From Taxation; Applicability of Section to Property of Corporation; Eligibility for Exemption; Application; Policy and Guidelines to Be Used by Local Assessing Unit; Duties of Boar... - Sec. 7u. (1) The principal residence of a person who,...

Section 211.7v - Property of Certain Corporations and Railroads. - Sec. 7v. The real property of corporations exempt under the...

Section 211.7w - Property of Agricultural Society Used Primarily for Fair Purposes. - Sec. 7w. (1) Property owned exclusively by the state agricultural...

Section 211.7x - Parks; Monument Ground or Armory; Property Leased by Nonprofit Corporation to State. - Sec. 7x. Land dedicated to the public and used as...

Section 211.7y - Landing Area; Description of Approach Clear Zones and Transitional Surface Areas in Statement; Standards; Certification. - Sec. 7y. (1) A landing area for which a fee...

Section 211.7z - Property Used Primarily for Public School or Other Educational Purposes; Parent Cooperative Preschools. - Sec. 7z. (1) Property which is leased, loaned, or otherwise...

Section 211.7aa - Exemption of Real Property Leased, Loaned, or Otherwise Made Available to Municipal Water Authority. - Sec. 7aa. Real property which would be exempt from taxation...

Section 211.7bb - Tax Exemption for Nursery Stock Seasonal Protection Unit; Definition. - Sec. 7bb. (1) A nursery stock seasonal protection unit, but...

Section 211.7cc - Principal Residence; Exemption From Tax Levied by Local School District for School Operating Purposes; Procedures; 2020 Deadline Extension; Exception for Temporary Absence Due to Damage or Destruction; Definitions. - Sec. 7cc. (1) A principal residence is exempt from the...

Section 211.7dd - Definitions. - Sec. 7dd. As used in sections 7cc and 7ee: (a)...

Section 211.7ee - Qualified Agricultural Property Exemption From Tax Levied by Local School District for School Operating Purposes; Procedures. - Sec. 7ee. (1) Qualified agricultural property is exempt from the...

Section 211.7ff - Real and Personal Property Located in Renaissance Zone; Applicability to Eligible Data Center Property; Definitions. - Sec. 7ff. (1) For taxes levied after 1996, except as...

Section 211.7gg - Property Held by Land Bank Fast Track Authority; Exemption From Taxes; “Land Bank Fast Track Authority” Defined. - Sec. 7gg. (1) Property, the title to which is held...

Section 211.7hh - Qualified Start-Up Business; Exemption From Tax. - Sec. 7hh. (1) Notwithstanding the tax day provided in section...

Section 211.7ii - Tax Exemption for Property Used by Innovations Center in Certified Technology Park. - Sec. 7ii. (1) For taxes levied after December 31, 2004,...

Section 211.7jj - Federally-Qualified Health Center; Tax Exemption; Definition. - Sec. 7jj. Beginning December 31, 2004, real and personal property...

Section 211.7jj[1] - Qualified Forest Property; Exemption; Limitation; Forest Management Plan; Maintenance and Availability of List of Qualified Foresters; Application; Review of Forest Management Plan, Application, and Supporting Documents by Depart... - Sec. 7jj. (1) Except as otherwise limited in this subsection,...

Section 211.7kk - Eligible Nonprofit Housing Property; Tax Exemptions; Duration; Definitions. - Sec. 7kk. (1) Before December 31, 2014, the governing body...

Section 211.7mm - Charitable Nonprofit Housing Organization; Real and Personal Property Used for Retail Store; Exemption; Definitions. - Sec. 7mm. Beginning December 31, 2009, real and personal property...

Section 211.7nn - Supporting Housing Property; Tax Exemption; Rescission; "Supportive Housing Property" Defined. - Sec. 7nn. (1) Beginning December 31, 2008, supportive housing property...

Section 211.7oo - Low Grade Iron Ore and Low Grade Iron Ore Mining Property; Tax Exemption. - Sec. 7oo. Low grade iron ore and low grade iron...

Section 211.7pp - Mineral and Right, Claim, Lease, or Option; Tax Exemption; Shaft, Incline, Adit, or Value of Overburden Stripping at Open Mine; Tax Exemption; "Mineral" and "Open Mine" Defined. - Sec. 7pp. Beginning December 31, 2012, any mineral and any...

Section 211.7qq - Mineral-Producing Property; Tax Exemption; "Mineral-Producing Property" and "Mineral Severance Tax" Defined. - Sec. 7qq. Any mineral-producing property subject to the mineral severance...

Section 211.7ss - New Construction on Development Property; Tax Exemption Under MCL 380.1211; Filing of Affidavit; Determination by Assessor; Rescission of Exemption; Failure to File Rescission; Penalty; Appeal; Denial or Modification of Existing Ex... - Sec. 7ss. (1) For taxes levied after November 1, 2012...

Section 211.7tt - Real and Personal Property Owned by Eligible Economic Development Group; Tax Exemption; Adoption of Resolution by Local Tax Collecting Unit; Notification to Assessor and Legislative Body; Determination by State Tax Commission; Appro... - Sec. 7tt. (1) The governing body of a local tax...

Section 211.7uu - Act Inapplicable to Nonprofit Street Railway. - Sec. 7uu. This act does not apply to real or...

Section 211.7vv - Transitional Qualified Forest Property; Tax Exemption; Property Subject to Tax Under Transitional Qualified Forest Property Specific Tax Act; Definition. - Sec. 7vv. (1) Transitional qualified forest property is exempt from...

Section 211.7ww - Aquaculture Production Facility or Hydroponics Production Facility; Tax Exemption; Definitions. - Sec. 7ww. For taxes levied after December 31, 2014, an...

Section 211.7xx - Public Bridge Facility Exemption; Definitions. - Sec. 7xx. All real and personal property constituting a public...

206-1893-PERSONAL-PROPERTY. - Personal Property. (211.8...211.8c)

Section 211.8 - Personal Property; Scope. - Sec. 8. For the purposes of taxation, personal property includes...

Section 211.8a - Qualified Personal Property of Qualified Business; Availability for Use by Another Person; Assessment to User; Statements; Filing; Copies; Examination of Books and Records; Additions to Statement; Definitions; Requirements of Nonprof... - Sec. 8a. (1) Qualified personal property made available by a...

Section 211.8b - Personal Property Located on Real Property; Taxable Value. - Sec. 8b. The taxable value of personal property located on...

Section 211.8c - Daily Rental Property; Assessment; Conditions; Audit; Personal Property; Definitions. - Sec. 8c. (1) Daily rental property shall be assessed to...

206-1893-PERSONAL-PROPERTY-EXEMPTED. - Personal Property Exempted. (211.9...211.9p)

Section 211.9 - Personal Property Exempt From Taxation; Real Property; Definitions. - Sec. 9. (1) The following personal property, and real property...

Section 211.9a - Repealed. 1985, Act 147, Imd. Eff. Nov. 12, 1985. - Compiler's Notes: The repealed section pertained to tax exemption for...

Section 211.9b - Special Tool; Exemption From Taxation; Definitions. - Sec. 9b. (1) A special tool is exempt from the...

Section 211.9c - Exemption of Personal Property From Tax Collection; “Heavy Earth Moving Equipment” and “Inventory” Defined. - Sec. 9c. (1) Personal property that is inventory is exempt...

Section 211.9d - Computer Software Exempt From Taxation; Construction of Section; “Computer Software” Defined. - Sec. 9d. (1) Computer software is exempt from taxation under...

Section 211.9e - Intangible Personal Property Exempt From Taxes Collected; Effect of Section on Taxable Status of Computer Software. - Sec. 9e. Intangible personal property is exempt from the collection...

Section 211.9f - Personal Property of Business; Resolution; Tax Exemption; Duration; Continuation; Determination by State Tax Commission; Adoption of Resolution by Next Michigan Development Corporation; Written Agreement; Exemption for Eligible Manuf... - Sec. 9f. (1) The governing body of an eligible local...

Section 211.9g - Area Designated as Rural Enterprise Community; Exemption of Personal Property That Is Component Part of Natural Gas Distribution System. - Sec. 9g. Beginning December 30, 1998 until December 30, 2018,...

Section 211.9g[1] - Leased Bottled Water Coolers; Exemption. - Sec. 9g. Bottled water coolers available for lease or subject...

Section 211.9i - Alternative Energy Personal Property; Exemption From Tax. - Sec. 9i. (1) Subject to subsection (2), alternative energy personal...

Section 211.9j - Tax Exemption for Property Used by Qualified High-Technology Business in Innovations Center. - Sec. 9j. (1) For taxes levied after December 31, 2004,...

Section 211.9k - Industrial Personal Property or Commercial Personal Property; Tax Exemption. - Sec. 9k. For taxes levied after December 31, 2007, personal...

Section 211.9m - Qualified New Personal Property; Exemption; Combined Document; Requirements; Denial of Claim; Books and Records; Fraudulent Claim; Definitions. - Sec. 9m. (1) Beginning December 31, 2015 and each year...

Section 211.9n - Qualified Previously Existing Personal Property; Exemption; Combined Document; Requirements; Denial of Claim; Books and Records; Fraudulent Claim; Definitions. - Sec. 9n. (1) Beginning December 31, 2015 and each year...

Section 211.9o - Eligible Personal Property; Exemption; Statement; Books and Records; Audit Program; Filing Rescission and Statement if Property No Longer Eligible; Denial of Claim for Exemption; Fraudulent Claim; Penalties; Definitions. - Sec. 9o. (1) Beginning December 31, 2013, eligible personal property...

Section 211.9p - Qualified Heavy Equipment Rental Personal Property; Exemption; Annual Filing of Statement; Requirements; Denial of Claim; Books and Records; Fraudulent Claim; Definitions. - Sec. 9p. (1) Beginning December 31, 2022 and each year...

206-1893-ASSESSMENT. - Assessment. (211.10...211.17)

Section 211.10 - Annual Assessment of Property. - Sec. 10. (1) An assessment of all the property in...

Section 211.10a - Assessment Rolls and Appraisal Cards; Inspection and Copying. - Sec. 10a. All property assessment rolls and property appraisal cards...

Section 211.10b - Repealed. 1954, Act 118, Eff. Aug. 13, 1954. - Compiler's Notes: The repealed section provided that state land in...

Section 211.10c - State Assessor's Board; Creation; Appointment, Qualifications, and Terms of Members; Expenses; Training Courses; Examinations; Conducting Business at Public Meeting; Notice; Writings Available to Public. - Sec. 10c. (1) As used in this section and section...

Section 211.10d - Annual Assessment by Certified Assessor; Training or Test; Establishment and Supervision of School of Assessment Practices; Examination; Conditional 6-Month Certification; Certification Upon Completion of Qualifications; Assessment... - Sec. 10d. (1) The annual assessment of property shall be...

Section 211.10e - Use of Official Assessor's Manual or Any Manual Approved by State Tax Commission; Records. - Sec. 10e. All assessing officials whose duty it is to...

Section 211.10f - Preparation of Certified Assessment Roll; Costs; Quality of Tax Maps and Appraisal Records; Levy of Interim Taxes; Substitution of Latest Complete Assessment Roll; Effect and Labeling of Interim Tax Levy; Notice of New Assessment; P... - Sec. 10f. (1) If a local assessing district does not...

Section 211.10g - Audit Program; Audit of Assessing Districts; Notice of Noncompliance; Corrective Action Plan; Written Petition to Challenge Determination; Designated Assessor; Costs; Definitions. - Sec. 10g. (1) Pursuant to subsection (2), on and after...

Section 211.11 - Corporate Property; Situs; Exemptions. - Sec. 11. All corporate real and tangible personal property, except...

Section 211.12 - Copartnership Property; Taxable Situs; Liability of Each Partner. - Sec. 12. For the purpose of assessing property and collecting...

Section 211.13 - Personal Property; Taxable Situs; Persons Assessable; Assessment Roll Preparation. - Sec. 13. (1) All tangible personal property, except as otherwise...

Section 211.14 - Personal Property; Taxable Situs. - Sec. 14. (1) All goods and chattels located in a...

Section 211.14a - Assessment of Property in Alternate Location Due to Covid-19 Pandemic; Definitions. - Sec. 14a. Notwithstanding any provision of this act to the...

Section 211.15 - Forest Products; Place of Destination; Products in Transit. - Sec. 15. All forest products in transit on December 31,...

Section 211.16 - Forest Products; Duty of Supervisor. - Sec. 16. It shall be the duty of the supervisor...

Section 211.17 - Taxable Situs of Personal Property; Transfer After Tax Day. - Sec. 17. No change of location or sale of any...

206-1893-ASSESSMENT-HOW-MADE. - Assessment, How Made. (211.18...211.23a)

Section 211.18 - Repealed. 2002, Act 267, Imd. Eff. May 9, 2002. - Compiler's Notes: The repealed section pertained to statement of possessor...

Section 211.19 - Statement as to Assessable Property. - Sec. 19. (1) A supervisor or other assessing officer, as...

Section 211.20 - Repealed. 2002, Act 267, Imd. Eff. May 9, 2002. - Compiler's Notes: The repealed section pertained to form of statement...

Section 211.21 - Willful Neglect or Refusal to Make Statement; Penalty; Report; Fraudulent Claim for Personal Property Exemption. - Sec. 21. (1) If a person, member of a firm,...

Section 211.22 - Incorrect Statement; Inability to Obtain Statement; Examination Under Oath of Person Having Knowledge of Amount or Value of Property; Books and Records; Affidavits; Preservation; Assessment. - Sec. 22. (1) If a supervisor, assessing officer, member of...

Section 211.22a - Personal Property Examiners; Certification; Powers; Expenses; Examination of Property. - Sec. 22a. (1) The state tax commission, upon presentation by...

Section 211.23 - Statement; Filing, Preservation, Permissible Uses, Unlawful Use, Liability for Damages. - Sec. 23. All the statements herein required to be made...

Section 211.23a - County-Wide Appraisal of Property for Assessment; Expenses. - Sec. 23a. The board of supervisors of any county may...

206-1893-ASSESSMENT-ROLL. - Assessment Roll. (211.24...211.27e)

Section 211.24 - Property Tax Assessment Roll; Time; Use of Computerized Database System. - Sec. 24. (1) On or before the first Monday in...

Section 211.24a - Tax Rolls; Preparation by County; Expense. - Sec. 24a. Notwithstanding any other provisions of this act, a...

Section 211.24b - Assessment Based on Taxable Value; Application. - Sec. 24b. (1) The tax roll and the tax statement...

Section 211.24c - Notice of Increase in Tentative State Equalized Valuation or Tentative Taxable Value; Contents; Required Information and Forms; Addressing and Mailing Assessment Notice; Effect of Failure to Send or Receive Assessment Notice; Calcul... - Sec. 24c. (1) The assessor shall give to each owner...

Section 211.24d - Structures or Improvements Approved for Acquisition by Governmental Units; Exemption; Affidavit; False Statement; Notice of Reoccupancy; Noncompliance; Condition for Exemption. - Sec. 24d. (1) When the occupancy of a structure or...

Section 211.24e - Definitions; Levying Ad Valorem Property Taxes for Operating Purposes; Limitation; Reduction; Approving Levy of Additional Millage Rate; Change in State Equalized Valuation of Local Governmental Unit Resulting From Appeal; Insuffici... - Sec. 24e. (1) As used in this section: (a) "Additional...

Section 211.24f - Proposal Authorizing Bond Issuance or Millage Rate; Ballot; Maximum Number of Elections; Submitting Single Question on Renewal and Additional Millage. - Sec. 24f. (1) If a taxing unit submits a proposal...

Section 211.25 - Description of Real Property. - Sec. 25. (1) The description of real property may be...

Section 211.25a - Real Estate Index Number System. - Sec. 25a. An assessing officer, with the approval of the...

Section 211.26 - Tax Roll; Description of Personal Property. - Sec. 26. The description of personal property on said roll...

Section 211.27 - "True Cash Value" Defined; Considerations in Determining Value; Indicating Exclusions From True Cash Value on Assessment Roll; Subsection (2) Applicable Only to Residential Property; Repairs Considered Normal Repairs, Replacement, an... - Sec. 27. (1) As used in this act, "true cash...

Section 211.27a - Property Tax Assessment; Determining Taxable Value; Adjustment; Exception; "Transfer of Ownership" Defined; Qualified Agricultural Property; Notice of Transfer of Property; Notification of Recorded Transaction; Definitions. - Sec. 27a. (1) Except as otherwise provided in this section,...

Section 211.27b - Failure to Notify Assessing Office; Adjustment. - Sec. 27b. (1) If the buyer, grantee, or other transferee...

Section 211.27c - Failure to Notify Assessing Office; Action to Be Taken by Taxing Unit. - Sec. 27c. If the buyer, grantee, or other transferee in...

Section 211.27d - Report by County Equalization Director. - Sec. 27d. Not later than the fourth Monday in June...

Section 211.27e - Reports; Transmission of Information From Affidavits; Definitions. - Sec. 27e. (1) Not later than June 5, 2014, the...

206-1893-BOARD-OF-REVIEW. - Board of Review. (211.28...211.33a)

Section 211.28 - Board of Review for Township or City; Appointment, Qualifications, and Terms of Members; Vacancy; Eligibility; Quorum; Adjournment; Deciding Questions; Board of Review Committees; Meetings; Size, Composition, and Manner of Appointmen... - Sec. 28. (1) The township board shall appoint those electors...

Section 211.29 - Board of Review of Township; Meeting; Submission, Examination, and Review of Assessment Roll; Additions to Roll; Correction of Errors; Compliance With Act; Review of Roll on Tax Day; Prohibitions; Entering Valuations in Separate Colu... - Sec. 29. (1) On the Tuesday immediately following the first...

Section 211.30 - Board of Review; Meetings; Alternative Dates; Sessions; Request, Protest, or Application for Correction of Assessment; Hearing; Examination of Persons Under Oath; Filing by Nonresident Taxpayer; Notice; Filing, Hearing, and Determina... - Sec. 30. (1) Except as otherwise provided in subsection (2),...

Section 211.30a - Township Board of Review; Completion of Review, Date. - Sec. 30a. In the year 1950 and thereafter the review...

Section 211.30b - Revision of Personal Property Assessments in 1965. - Sec. 30b. In 1965 only, regardless of the provisions of...

Section 211.30c - Reduced Amount as Basis for Calculating Assessed Value or Taxable Value in Succeeding Year; Applicability of Section. - Sec. 30c. (1) If a taxpayer has the assessed value...

Section 211.31 - Township Board of Review; Completed Roll Valid; Conclusive Presumption. - Sec. 31. Upon the completion of said roll and its...

Section 211.32 - Township Board of Review; Quorum; Conscription of Absent Members; Second Meeting Alternative. - Sec. 32. If from any cause a quorum shall not...

Section 211.33 - Secretary of Board of Review; Record; Filing; Form. - Sec. 33. The supervisor shall be the secretary of said...

Section 211.33a - Collection and Levy of Taxes for 2020 Tax Year; Modifications. - Sec. 33a. (1) Notwithstanding any provision of this act or...

206-1893-EQUALIZATION-BY-COUNTIES. - Equalization by Counties. (211.34...211.34e)

Section 211.34 - Determination of County Equalized Value; Conducting Business at Public Meeting; Notice of Meeting; Advising Local Taxing Units of Increased Equalized Value; Reduction of Maximum Authorized Millage Rate; Examination of Assessment Roll... - Sec. 34. (1) The county board of commissioners in each...

Section 211.34a - Tabular Statement of Tentative Equalization Ratios and Estimated Multipliers; Preparation; Publication; Copies, Notices; Effect on Equalization Procedures; Appeal. - Sec. 34a. (1) The equalization director of each county shall...

Section 211.34b - Joint Equalization Department; Establishment; Duties. - Sec. 34b. Two or more counties may jointly establish an...

Section 211.34c - Classification of Assessable Property; Tabulation of Assessed Valuations; Transmittal of Tabulation and Other Statistical Information; Description; Buildings on Leased Land as Improvements; Total Usage of Parcel Which Includes More... - Sec. 34c. (1) Not later than the first Monday in...

Section 211.34d - Definitions; Tabulation of Tentative Taxable Value; Computation of Amounts; Calculation of Millage Reduction Fraction; Transmittal of Computations; Delivery of Signed Statement; Certification; Tax Levy; Limitation on Number of Mills... - Sec. 34d. (1) As used in this section or section...

Section 211.34e - Millage Reduction Fraction; Calculation; Application to Local School District Millage. - Sec. 34e. (1) Notwithstanding section 34d, the limitation under section...

206-1893-TAXES-HOW-AND-BY-WHOM-CERTIFIED. - Taxes, How and by Whom Certified. (211.35...211.38)

Section 211.35 - State Tax Statement; Duties of State Treasurer; Apportionment. - Sec. 35. The state treasurer shall make and record in...

Section 211.36 - Duties of Township Clerk; Tax Levy by County Board of Commissioners; Certification of School Millage Elections; Certification of Taxes Levied for Certain Purposes; Direction for Spread of Millages; County in Which Library Is Located;... - Sec. 36. (1) The township clerk of each township, on...

Section 211.36a, 211.36b - Repealed. 1973, Act 135, Imd. Eff. Nov. 2, 1973. - Compiler's Notes: The repealed sections pertained to taxes for school...

Section 211.37 - County Board of Commissioners; Determination of Money for County Purposes; Apportionment of Money, State Tax, and Indebtedness of County; Correction of Certificates, Statements, Papers, Records, or Proceedings; Spread of Money on Ass... - Sec. 37. The county board of commissioners, either at a...

Section 211.37a - Appeal to State Tax Board; Assessment of Costs; Method of Reimbursement. - Sec. 37a. If upon such appeal to the board of...

Section 211.38 - Duplicate Apportionment Certificates; Failure to Certify, Official Notice. - Sec. 38. The clerk of the board of supervisors shall,...

206-1893-TAXES—HOW-TO-BE-ASSESSED. - Taxes—how to Be Assessed. (211.39...211.41a)

Section 211.39 - Assessment of Taxes; Avoiding Fractions in Computation; Separate Assessments and Entries; Designation of Columns; Imprinting Tax Receipt; Printed Statement. - Sec. 39. (1) The appropriate assessing officer in each local...

Section 211.39a - Tentative Levy; Final Levy; Additional Taxes; Credits; Technical Assistance. - Sec. 39a. (1) If the determination of the county equalized...

Section 211.40 - Lien for Taxes; Priority; Statement and Receipts for Taxes to Show Taxing Unit's Fiscal Year. - Sec. 40. Notwithstanding any provisions in the charter of any...

Section 211.40a - Date on Which Taxes Become Lien; Designation; Affidavit. - Sec. 40a. (1) The treasurer of a county, township, city,...

Section 211.41 - Assessor; Local Clerk; Duties; County Clerk; Statement to State Treasurer; Contents. - Sec. 41. Before the supervisor or assessing officer delivers the...

Section 211.41a - Statement of Land Conveyance Furnished to Township Supervisors. - Sec. 41a. In such counties of this state in which...

206-1893-TAX-ROLL. - Tax Roll. (211.42...211.43c)

Section 211.42 - Tax Roll; Preparation; Annexation and Contents of Warrant; Loss of Roll; Copy of Roll With Warrant as “Tax Roll”. - Sec. 42. The supervisor shall prepare a tax roll, with...

Section 211.42a - Use of Computerized Data Base as Tax Roll; Authorization; Requirements; Certification; Computer Terminal for Public Viewing; Noncompliance; Notice; Failure to Correct Condition of Noncompliance; Withdrawal of Approval; Proceedings;... - Sec. 42a. (1) Subject to this section, a local tax...

Section 211.43 - Notice of Taxes Apportioned to Township; Bond; Schedule for Delivering Tax Collections; Alternative Schedule; Accounting for and Delivering Tax Collections; Resolution; Willfully Neglecting or Refusing to Perform Duty; Penalty; Inter... - Sec. 43. (1) The supervisor of each township, immediately upon...

Section 211.43a - Delay in Receipt of Tax Roll; Fees for Unpaid Taxes; Delinquent Tax Return. - Sec. 43a. That whenever any township, city or county treasurer...

Section 211.43b - Public Moneys; Depository; Liability. - Sec. 43b. The governing board or legislative body, as the...

Section 211.43c - Retention of Earned Interest. - Sec. 43c. Notwithstanding section 43, if there is not an...

206-1893-COLLECTING-OF-TAXES. - Collecting of Taxes. (211.44...211.54)

Section 211.44 - Collection of Taxes; Mailing and Contents of Tax Statement; Failure to Send or Receive Notice; Time and Place for Receiving Taxes; Property Tax Administration Fees; Return of Excess; Cost of Appeals; Waiver of Interest, Penalty Charg... - Sec. 44. (1) Upon receipt of the tax roll, the...

Section 211.44a - Summer Property Tax Levy; Imposition; Tax Previously Billed and Collected as Part of Winter Property Tax; Collection; Procedures; Lien; Interest; Applicability of Act to Proceedings; Establishment of Revenue Sharing Reserve Fund; Ex... - Sec. 44a. (1) Notwithstanding any other statutory or charter provision...

Section 211.44b - Determining Date Payment Received; Applicability of Section. - Sec. 44b. For purposes of determining the date payment of...

Section 211.44c - Special Assessment Levied After December 31, 1998. - Sec. 44c. An ad valorem special assessment levied on property...

Section 211.44d - Summer Property Tax Levy; Retention of Administration Fees. - Sec. 44d. (1) A local taxing unit that levied part...

Section 211.45 - Collection; Time Limit. - Sec. 45. All taxes shall be collected by the several...

Section 211.46 - Collecting Personal Property Taxes Remaining Unpaid on February 15; Demand; Receipt for Payment; Entering Fact and Date of Payment on Tax Roll. - Sec. 46. (1) For the purpose of collecting personal property...

Section 211.47 - Seizure of Personal Property for Nonpayment of Taxes; Sale at Public Auction; Notice; Adjournment of Sale; Return of Balance; Returning Tax as Unpaid; Garnisheeing Debtors; Tax Roll as Prima Facie Evidence; Property Owned by Person o... - Sec. 47. (1) If a person neglects or refuses to...

Section 211.47a - Treasurer's Bill of Sale of Property Sold for Unpaid Taxes; Contents. - Sec. 47a. The township or city treasurer when requested shall...

Section 211.48 - Collecting Officer's Fee in Case of Distress and Sale of Goods and Chattels; Certified Statement of Property Removed From Township; Contents; Statement as Evidence; Authorization to Levy and Collect; Transmittal of Statement; Double... - Sec. 48. (1) In case of a distress and sale...

Section 211.49 - Surplus From Sale; Contested Claim; Remedy; Treasurer's Liability; Rule in Action. - Sec. 49. Whenever a surplus arising from the sale of...

Section 211.50 - Repealed. 1976, Act 76, Imd. Eff. Apr. 11, 1976. - Compiler's Notes: The repealed section pertained to filling vacancy in...

Section 211.51 - Failure of Township Treasurer to File Bond With County Treasurer; Failure to Appoint Treasurer to Give Bond and Deliver Receipt; Delivery of Tax Roll and Warrant; Collection and Return of Taxes; Adding Property Tax Administration Fee... - Sec. 51. (1) If a township treasurer does not file...

Section 211.52 - Incomplete Collection; Disbursement of Collection Funds. - Sec. 52. In case the township treasurer or other collecting...

Section 211.52a - Returning Erroneously Collected Taxes or Taxes Ordered Returned by Court Order. - Sec. 52a. If a local tax collecting unit has distributed...

Section 211.53 - Payment of Taxes or Special Assessments; Certificate; Payment by Owner of Part or Parcel of Real Property Assessed in 1 Description; Suspected Violation of or Potential Nonconformity With Land Division Act; Nonrecognition of Division... - Sec. 53. (1) A person may pay the taxes or...

Section 211.53a - Recovery of Excess Payments Not Made Under Protest. - Sec. 53a. Any taxpayer who is assessed and pays taxes...

Section 211.53b - Qualified Error; Verification, Approval, and Affidavit; Correction of Records; Rebate; Notice and Payment; Initiation of Action; Actions of Board of Review; Exemption; Appeal; Approval; Alternative Meeting Dates; "Qualified Error" D... - Sec. 53b. (1) If there has been a qualified error,...

Section 211.53c - Denial of Claim for Exemption; Appeal. - Sec. 53c. If the July or December board of review...

Section 211.53d - Corrections to Assessment Rolls. - Sec. 53d. (1) For taxes levied after December 31, 1991...

Section 211.54 - Collected and Unpaid Taxes; Accounting to County Treasurer; Time. - Sec. 54. Within 20 calendar days after the time specified...

206-1893-RETURN-OF-DELINQUENT-TAXES. - Return of Delinquent Taxes. (211.55...211.59)

Section 211.55 - Duplicate Statement of Uncollected Taxes on Roll; Unpaid Special Assessment as Delinquent Tax; Original Tax Roll as Delinquent Roll; Tax Roll Forms; Affidavit; Stamp or Marking to Note Payment of Delinquent Tax; Certificate; Rejectio... - Sec. 55. A township treasurer or other collecting officer who...

Section 211.55a - Repealed. 1999, Act 123, Imd. Eff. July 23, 1999. - Compiler's Notes: The repealed section pertained to certified special residential...

Section 211.56 - Indorsing Settlement of Bond on Statement; Discharge From Obligation of Bond; Liability on Bond for Incorrect Returns; Deposit, Filing, and Preservation of Tax Roll; Tax Roll as Evidence; Statement of Uncollected Personal Property Ta... - Sec. 56. (1) The county treasurer shall indorse on the...

Section 211.56a - Personal Property Taxes Uncollected for 5 Years; Petition; Striking From Rolls; Judgment; Duties of County Treasurer. - Sec. 56a. (1) If a tax levied on personal property...

Section 211.57 - Statement of Unpaid Taxes; Return of Delinquent Taxes; Extension of Time; Rules; Notices. - Sec. 57. (1) If a county treasurer receives from a...

Section 211.57a - State Treasurer to Prescribe Practice for County Treasurers; Failure of County Treasurer to Comply; State Treasurer to Complete Work; Expense Borne by County; State Treasurer to Furnish to County Treasurers Changes in Tax Laws. - Sec. 57a. (1) It is the duty of the state...

Section 211.58 - Payments to County Treasurer; Receipt; Numbering; Certificate. - Sec. 58. After the return of lands for unpaid taxes,...

Section 211.59 - Payment of Taxes on Property Returned as Delinquent; Interest and County Property Tax Administration Fee; Allocation and Distribution of Taxes and Interest; Additional Charge as Lien on Property; Crediting Expense Charge to Land Reut... - Sec. 59. (1) A person may pay the taxes, any...

206-1893-SALE-REDEMPTION-AND-CONVEYANCE-OF-DELINQUENT-TAX-LANDS. - Sale, Redemption and Conveyance of Delinquent Tax Lands. (211.60...211.60a)

Section 211.60 - Disposition, Sale, and Redemption of Delinquent Tax Property; Purpose, Method, and Manner; Time and Place of Tax Sale; Cancellation; Expenses, County Property Tax Administration Fee, and Interest; Enforcement of Lien; Limitation on T... - Sec. 60. (1) For taxes levied before January 1, 1999,...

Section 211.60a - Cancellation of Tax Sale; Return of Property for Forfeiture, Foreclosure, and Sale; County Property Tax Administration Fee; Enforcement of Lien. - Sec. 60a. (1) If a county treasurer cancels the tax...

206-1893-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - Notice and Lists of Lands to Be Sold. (211.61... 211.69)

Section 211.61 - Repealed. 1999, Act 123, Eff. Dec. 31, 2003. - Compiler's Notes: The repealed section pertained to petition to circuit...

Section 211.61a - Repealed. 2001, Act 94, Eff. Dec. 31, 2003. - Compiler's Notes: The repealed section pertained to notice of annual...

Section 211.61b - Repealed. 1999, Act 123, Eff. Dec. 31, 2003. - Compiler's Notes: The repealed section pertained to sending list of...

Section 211.62-211.66 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003. - Compiler's Notes: The repealed sections pertained to duties of county...

Section 211.67-211.67b - Repealed. 1999, Act 123, Eff. Dec. 31, 1999. - Compiler's Notes: The repealed sections pertained to judgment and form;...

Section 211.67c - Property Remaining Subject to Lien Recorded Pursuant to MCL 324.20101 to 324.20142. - Sec. 67c. (1) Notwithstanding any other provision of law to...

Section 211.68, 211.69 - Repealed. 1999, Act 123, Eff. Dec. 31, 1999. - Compiler's Notes: The repealed sections pertained to unoffered lands and...

206-1893-SALE-BY-COUNTY-TREASURER. - Sale by County Treasurer. (211.70...211.73c)

Section 211.70, 211.70a - Repealed. 1999, Act 123, Eff. Dec. 31, 1999. - Compiler's Notes: The repealed sections pertained to sale of property,...

Section 211.70b - Repealed. 1999, Act 123, Imd. Eff. July 23, 1999. - Compiler's Notes: The repealed section pertained to sale of certified...

Section 211.71-211.73c - Repealed. 1999, Act 123, Eff. Dec. 31, 2003. - Compiler's Notes: The repealed sections pertained to tax deed and...

206-1893-REDEMPTION-AND-ANNULMENT. - Redemption and Annulment. (211.74...211.79a)

Section 211.74-211.77 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006. - Compiler's Notes: The repealed sections pertained to redemption of property...

Section 211.78 - Delinquent Taxes; Return, Forfeiture, and Foreclosure of Property; Construction of Act; Election to Have State Foreclose Property Forfeited to County; Resolution; Rescission of Prior Resolution; Foreclosure as Voluntary; Agreement fo... - Sec. 78. (1) The legislature finds that there exists in...

Section 211.78a - Property Returned as Delinquent Subject to Forfeiture, Foreclosure, and Sale; Unpaid Taxes From Preceding Year; County Property Tax Administration Fee and Interest; Notice of Return of Delinquent Taxes; Annual Fee; Procedures and Sc... - Sec. 78a. (1) For taxes levied after December 31, 1998,...

Section 211.78b - Notice Provisions; June 1. - Sec. 78b. Except as otherwise provided in section 79 for...

Section 211.78c - Notice Provisions; September 1. - Sec. 78c. Except as otherwise provided in section 79 for...

Section 211.78d - Additional Fee; October 1. - Sec. 78d. Except as otherwise provided in section 79 for...

Section 211.78e - List of Property Subject to Forfeiture for Delinquent Taxes; Determinations. - Sec. 78e. (1) Except as otherwise provided in section 79...

Section 211.78f - Notice Provisions; Unpaid Delinquent Taxes; Additional Notices; Circulation; Insert. - Sec. 78f. (1) Except as otherwise provided in section 79...

Section 211.78g - Property Delinquent for Preceding 12 Months or Forfeited for Total Amount; Right to Possession by Foreclosing Governmental Unit; Limitation; Recording Certificate With County Register of Deeds; Redemption; Property as Site of Enviro... - Sec. 78g. (1) Except as otherwise provided in this subsection,...

Section 211.78h - Petition for Foreclosure; Filing in Circuit Court; Removal of Property From Petition; Withholding Property by Foreclosing Governmental Unit; Hearing Date. - Sec. 78h. (1) Not later than June 15 in each...

Section 211.78i - Identification of Owners of Property Interest; Title Search; Personal Visit to Determine Occupancy; Publication of Notice; Sources of Identification; Notice Provisions; Prohibited Assertions if Failure to Redeem Property; Noncomplia... - Sec. 78i. (1) Not later than May 1 immediately succeeding...

Section 211.78j - Schedule of Show Cause Hearing by Foreclosing Governmental Unit. - Sec. 78j. (1) If a petition for foreclosure is filed...

Section 211.78k - Petition for Foreclosure; Proof of Service of Notice; Filing With Circuit Court; Contesting Validity or Correctness by Person Claiming Property Interest; Filing Objections; Withholding Property From Foreclosure or Extending Redempt... - Sec. 78k. (1) If a petition for foreclosure is filed...

Section 211.78l - Owner of Extinguished Recorded or Unrecorded Property Interest; Action for Possession or Recovery of Property or Interests; Right to Sue Not Transferable. - Sec. 78l. (1) If a judgment for foreclosure is entered...

Section 211.78m - Granting State Right of First Refusal; Election by State Not to Purchase Property; Purchase of Property by City, City Authority, Village, Township, County, or County Authority; Property Sale at Auction; Notice of Time and Location;... - Sec. 78m. (1) Not later than the first Tuesday in...

Section 211.78n - Land Reutilization Fund. - Sec. 78n. (1) The land reutilization fund is created within...

Section 211.78o - Forms. - Sec. 78o. (1) Not later than October 1, 2000, the...

Section 211.78p - Conveyance of Property to Indian Tribe; Liability for Delinquent Taxes. - Sec. 78p. (1) Any provision of this act to the...

Section 211.78q - Delinquent Property Tax Installment Payment Plan; Tax Foreclosure Avoidance Agreement. - Sec. 78q. (1) Notwithstanding any provision of this act or...

Section 211.78r - Foreclosing Governmental Unit for County Other Than This State; Acquisition of Property Owned by This State, Federal Government, or Other Governmental Entity; Methods; Conveyance of Real Property Owned by Authority to Foreclosing Go... - Sec. 78r. (1) A foreclosing governmental unit for a county...

Section 211.78s - Applicability of MCL 211.78a to 211.78r; Notice in Separate Insert; Definitions. - Sec. 78s. (1) For insertion of a notice in a...

Section 211.78t - Notice of Intent to Claim Interest; Form and Contents; Procedures; Hearing; Definitions. - Sec. 78t. (1) A claimant may submit a notice of...

Section 211.79 - Certified Abandoned Property; Definition. - Sec. 79. (1) For taxes levied after December 31, 1998,...

Section 211.79a - Abandoned Property; Action to Quiet Title. - Sec. 79a. (1) A person who holds a tax deed...

206-1893-TAX-LANDS-HELD-BY-THE-STATE. - Tax Lands Held by the State. (211.83...211.86)

Section 211.83-211.86 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006. - Compiler's Notes: The repealed sections pertained to tax lands held...

206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF. - Accounts and Settlement Thereof. (211.87...211.91)

Section 211.87 - Adjustment of Accounts; Statement of Account; Interest on Delinquent Payments; Charge Back Lists. - Sec. 87. (1) The accounts between this state and each...

Section 211.87a - Detailed Statement of Delinquent Taxes to School District; Contents; City or Township Treasurer; Duty. - Sec. 87a. The township or city clerk shall within 10...

Section 211.87b - Delinquent Tax Revolving Fund; Creation; Designation; Payments; Commingled Money, Property, or Assets; Recovery of Delinquent Taxes and Interest; Reduction of Interest Rate; Lien; Validation and Confirmation of Resolution or Agreeme... - Sec. 87b. (1) The county board of commissioners of any...

Section 211.87c - Delinquent Tax Revolving Fund; Resolution Authorizing Borrowing and Issuance of Notes; Amounts; Limitation; Pledge of Delinquent Taxes; Segregated Fund or Account; Disposition of Note Proceeds; Requirements as to Notes and Resolutio... - Sec. 87c. (1) A county that has created a fund...

Section 211.87d - Submitting to Voters Question of Issuing Revolving Fund Notes at General or Special Election; Establishment of Revolving Fund; Limitation; Form of Question; Issuance of Notes; Issuance of General Obligation Tax Notes Secured by Deli... - Sec. 87d. (1) Notwithstanding section 87c(10), a county which determines...

Section 211.87e, 211.87f - Repealed. 2002, Act 165, Imd. Eff. Apr. 11, 2002. - Compiler's Notes: The repealed sections pertained to issuance, reissuance, and...

Section 211.87f - Delinquent Tax Revolving Fund; Continuation; Resolution; Designation; Commingled Money, Property, or Assets; Right, Title, or Interest of County; Right of Recourse; Interest Rate; Lien; Validation and Confirmation of Resolution or A... - Sec. 87f. (1) In any county that has created a...

Section 211.87g - Contract for Registration of Notes With Bank or Trust Company; Provisions; Delivery of Notes to Depository Trustee; Authentication; Issuance of Registered Notes Without Actual or Facsimile Seal or Signature of Treasurer. - Sec. 87g. If the borrowing resolution so provides, any county...

Section 211.88 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003. - Compiler's Notes: The repealed section pertained to auditor general tax...

Section 211.89 - Provisions Applicable for Time Period Prescribed in Subsection (2); Applicability of Subsection (1). - Sec. 89. (1) Notwithstanding sections 59, 60, 74, 87c, and...

Section 211.89a - City With Population of 600,000 or More; Return of Uncollected Delinquent Taxes to County Treasurer; Personal Liability; Right of City to Bring in Personam Action; Remittance by County Treasurer. - Sec. 89a. (1) Notwithstanding the provisions of a charter of...

Section 211.89b - City With Population of 600,000 or More; Taxes Levied After December 31, 2003. - Sec. 89b. For taxes levied after December 31, 2003, notwithstanding...

Section 211.89c - Solid Waste Fee; Treatment as Delinquent; Applicability of Section; "Solid Waste Fee" Defined. - Sec. 89c. (1) In any local tax collecting unit in...

Section 211.89d - Return of Uncollected Delinquent Taxes Levied on Real Property After December 31, 2008; Return of Uncollected Delinquent Taxes Levied on Real Property Prior to December 31, 2008; Personal Liability; Right of City to Bring in Persona... - Sec. 89d. (1) Notwithstanding the provisions of the charter of...

Section 211.89e - Return of Uncollected Delinquent Taxes Levied on Personal Property After December 31, 2008; Return of Uncollected Delinquent Taxes Levied on Personal Property Prior to December 31, 2008; Collection of Taxes; Provisions; Definitions. - Sec. 89e. (1) Notwithstanding the provisions of the charter of...

Section 211.90 - Compensation and Expenses; Payment. - Sec. 90. All compensation of officers in the assessment and...

Section 211.91 - Losses by Default; Allocation. - Sec. 91. All losses that may be sustained by the...

206-1893-MISCELLANEOUS-PROVISIONS. - Miscellaneous Provisions. (211.92...211.126)

Section 211.92 - List of Part-Paid and Homestead Lands; Contents, Time. - Sec. 92. The commissioner of the state land office shall,...

Section 211.95 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003. - Compiler's Notes: The repealed section pertained to auditor general withholding...

Section 211.96-211.99 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006. - Compiler's Notes: The repealed sections pertained to rejection of taxes...

Section 211.100 - Prosecuting Attorney; Duties. - Sec. 100. It shall be the duty of the prosecuting...

Section 211.101-211.103 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006. - Compiler's Notes: The repealed sections pertained to execution of deed...

Section 211.104 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003. - Compiler's Notes: The repealed section pertained to improvements by dispossessed...

Section 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...

Section 211.106 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003. - Compiler's Notes: The repealed section pertained to payment to county...

Section 211.107 - Applicability of Interest, Penalty, and Fee Requirements to Cities and Villages; Prerequisite for Protest to Board of Review; Reference to Supervisor, Township Treasurer, and Board of Review; Composition of Board in Certain Cities;... - Sec. 107. (1) The requirements of this act relating to...

Section 211.107a - Authority of City to Increase Rate of Taxation; Referendum; Maximum; Reduction; Limitation. - Sec. 107a. No city shall have power to increase the...

Section 211.108 - Unpaid Tax Return; Ordinance; Description Rejected by County Treasurer; Judicial Sale; Condition. - Sec. 108. If not provided in the charter of a...

Section 211.109 - Deputies; Authorized Acts; Responsibility. - Sec. 109. When an officer is authorized to do any...

Section 211.110 - Statement of Rejected Taxes. - Sec. 110. (1) On or before June 30 of each...

Section 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...

Section 211.112 - Collected Taxes Unaccounted; Power of Supervisor. - Sec. 112. If at any time it shall be discovered...

Section 211.113 - Waste; Removal of Property From Lands Bid to State Prohibited; Warrant for Seizure and Sale of Property; Agreement; Injunctive Relief. - Sec. 113. (1) A person shall not remove any building...

Section 211.114 - Injunctions. - Sec. 114. No injunction shall issue to stay proceedings for...

Section 211.115 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003. - Compiler's Notes: The repealed section pertained to duties of auditor...

Section 211.116 - Assessment or Review Willfully Erroneous; Penalty. - Sec. 116. If any supervisor or other assessing officer of...

Section 211.117 - Failure to Record Payment; Penalty. - Sec. 117. If any officer to whom any tax is...

Section 211.118 - Perjury. - Sec. 118. Any person who, under any of the proceedings...

Section 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...

Section 211.120 - Claim for Exemption; Prohibited Conduct; Violations; Penalties; Enforcement; Applicability of Penalty Provisions. - Sec. 120. (1) A person claiming an exemption under section...

Section 211.121 - Publication of Tax Laws; Distribution; Service Claims Audit. - Sec. 121. The state treasurer shall, from time to time...

Section 211.122 - Forms and Record Books; State Treasurer to Prescribe. - Sec. 122. The state treasurer shall prescribe or approve all...

Section 211.124 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003. - Compiler's Notes: The repealed section pertained to duties of auditor...

Section 211.125 - Vested Rights. - Sec. 125. All rights which may have accrued to any...

Section 211.126 - Repeal; Saving Clause. - Sec. 126. That Act No. 200 of the Public Acts...

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. - Compiler's Notes: The repealed section pertained to conveyance of abandoned...

Section 211.130 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003. - Compiler's Notes: The repealed section pertained to canceled taxes.Popular Name:...

Section 211.130a, 211.130b - Repealed. 1964, Act 256, Eff. Aug. 28, 1964. - Compiler's Notes: The repealed sections stated rights of homestead entryman's...

Section 211.131-211.131d - Repealed. 2005, Act 183, Eff. Dec. 31, 2006. - Compiler's Notes: The repealed sections pertained to withholding of certain...

Section 211.131e - Repealed. 2006, Act 611, Eff. Dec. 31, 2014. - Compiler's Notes: Former MCL 211.131, which pertained to extension of...

Section 211.133, 211.134 - Repealed. 1964, Act 256, Eff. Aug. 28, 1964. - Compiler's Notes: The repealed sections provided for taxation of lands...

206-1893-SUPPLEMENTARY. - Supplementary. (211.135... 211.157)

Section 211.135 - Recording of Conveyances; Tax Certificate; Excepted Conveyances; Register of Deeds; Violation; Penalty. - Sec. 135. (1) If any deed, land contract, plat of...

Section 211.137 - Writs of Assistance. - Sec. 137. The circuit court may, on application, put the...

Section 211.138 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006. - Compiler's Notes: The repealed section pertained to treatment of delinquent...

Section 211.139 - Examination of Proceedings; Collection of Taxes. - Sec. 139. (1) The state treasurer may cause an examination...

Section 211.140 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003. - Compiler's Notes: The repealed section pertained to writ of assistance...

Section 211.140a-211.144 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006. - Compiler's Notes: The repealed sections pertained to definition of improved...

Section 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...

Section 211.147 - Oath of Office; Compensation and Expenses. - Sec. 147. The members of the board, the secretary, and...

Section 211.148 - State Tax Commission; Meetings; Access to Records and Rolls; Subpoena; Fees; Scope of Examination; Penalties. - Sec. 148. Regular sessions of the state tax commission shall...

Section 211.149 - Regular Meetings; Adjourned Sessions; Special Sessions; Conducting Business at Public Meeting; Notice. - Sec. 149. (1) The commission shall hold regular meetings in...

Section 211.150 - State Tax Commission; Duties. - Sec. 150. It shall be the duty of the commission:...

Section 211.151 - State Tax Commission; Report to Governor; Contents; Time; Printed Copies. - Sec. 151. The tax commission annually on or before March...

Section 211.152 - State Tax Commission; Inspection of Assessment Rolls; Time; Review Procedure; Complaints; Hearing; Notice; Report; Correction; Contested Case Proceedings. - Sec. 152. (1) After the various assessment rolls required to...

Section 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...

Section 211.154 - Incorrect Reporting or Omission of Property Liable to Taxation; Placement of Corrected Assessment Value on Assessment Roll; Certification of Taxes Due; Change in Assessment; Collection of Additional Taxes; Penalty and Interest; Refu... - Sec. 154. (1) If the state tax commission determines that...

Section 211.155 - Waste and Removal of Property From Tax Delinquent Lands. - Sec. 155. It shall be unlawful for any person, copartnership,...

Section 211.156, 211.157 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006. - Compiler's Notes: The repealed sections pertained to waste and removal...

Act 189 of 1953 - Taxation of Lessees or Users of Tax-Exempt Property (211.181 - 211.182)

Section 211.181 - Taxation of Lessees or Users of Tax-Exempt Real Property; Business Conducted for Profit; Exceptions. - Sec. 1. (1) Except as provided in this section, if...

Section 211.181a - Real and Personal Property of Qualified Start-Up Business; Exemption From Tax; "Qualified Start-Up Business" Defined. - Sec. 1a. (1) Notwithstanding the tax day provided in section...

Section 211.182 - Assessment and Collection; Delinquent Taxes. - Sec. 2. (1) Taxes levied under this act shall be...

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. - Sec. 1. If an assessing officer finds that any real...

Act 62 of 1933 - Property Tax Limitation Act (211.201 - 211.217a)

Section 211.201 - Short Title; Property Tax Limitation Act. - Sec. 1. Short title. This act shall be known and...

Section 211.202 - Definitions. - Sec. 2. As used in this act: (a) "Local unit"...

Section 211.203 - Limitation on Amount of Taxes; Exception as to Debt Service Tax Rates; Charter or General Law Limitation on Power to Levy Taxes; Charter Tax Rates; Election to Increase Tax Rate Limitation; Ballots; Filing Certified Copy of Election... - Sec. 3. (1) Except as otherwise provided in this section,...

Section 211.204 - Net Limitation Tax Rate; Notice to County Clerks; Property Tax Levied for Payment of Interest and Principal on Certain State Obligations; Allocation for Charter County Purposes. - Sec. 4. (1) The tax rate in mills allocated for...

Section 211.204a - Separate Tax Limitation Vote; Reduction of Number of Mills Allocated; School District Allocated Less Than 6 Mills; Applicability of Subsection (2); Expiration of Fixed Allocation. - ***** 211.204a SUBSECTION (2) DOES NOT APPLY AFTER 1996: See...

Section 211.205 - County Tax Allocation Board; Creation; Membership. - Sec. 5. A county tax allocation board is created for...

Section 211.205a - Initiatory Petition for Separate Tax Limitation; Signatures; Filing; Violation of MCL 168.1 to 168.992 Applicable to Petitions; Penalties. - Sec. 5a. (1) A vote on adopting separate tax limitations...

Section 211.205b - Form of Petition; Warning; Circulator of Petition; Signature and Acknowledgment. - Sec. 5b. (1) The petition for the adoption of a...

Section 211.205c - Petition by Tax Allocation Board for Separate Tax Limitation. - Sec. 5c. A petition to submit separate tax limitations to...

Section 211.205d - Sufficiency of Petition; Order by Resolution Submitting Question to Electors; Special Election. - Sec. 5d. Upon receipt of a petition, the county clerk...

Section 211.205e - County Tax Allocation Board; Separate Tax Limitations. - Sec. 5e. Before adoption of a resolution submitting to a...

Section 211.205f - County Clerk; Transmittal to Local Clerks for Submission of Question. - Sec. 5f. The county clerk, within 3 days after passage...

Section 211.205g - Form of Question Submitted to Electors. - Sec. 5g. The question of adopting separate tax limitations shall...

Section 211.205h - Separate Tax Limitations; Adoption of Plan. - Sec. 5h. At an election upon the question of adopting...

Section 211.205i - Separate Tax Limitations; Effective Date. - Sec. 5i. (1) Except as otherwise provided in this section,...

Section 211.205j - Separate Tax Limitations; Adoption; Abolition of County Tax Allocation Board; Re-Establishment. - Sec. 5j. Whenever a majority of the registered and qualified...

Section 211.205k - Separate Tax Limitations; Initiatory Petition or Resolution to Alter or Extend; Procedure; Notice; County Advisory Tax Limitation Committee; Election. - Sec. 5k. When an initiatory petition is received by the...

Section 211.205l - Separate Tax Limitations; Prior Voted Millage Increases; Additional Millage Increases. - Sec. 5l. The establishment and alteration of separate tax limitations...

Section 211.205m - Repealed. 1994, Act 190, Imd. Eff. June 21, 1994. - Compiler's Notes: The repealed section pertains to separate millage rates...

Section 211.206 - County Tax Allocation Board; Term; Officers; Assistance. - Sec. 6. The members of the board selected by the...

Section 211.207 - County Tax Allocation Board; Compensation and Expenses. - Sec. 7. The members and clerk of the board shall...

Section 211.208 - County Tax Allocation Board; Meetings; Examination of Local Records. - Sec. 8. The board shall meet for the purpose of...

Section 211.209 - Budgets and Statements of Local Units; Preparation; Form. - Sec. 9. Budgets and statements of local units; preparation. Each...

Section 211.210 - Budgets and Statements of Local Units; Filing With County Tax Allocation Board. - Sec. 10. Such local unit shall file its budget and...

Section 211.211 - County Tax Allocation Board; Powers and Duties in Determining Tax Rates. - Sec. 11. (1) The board shall examine the budgets and...

Section 211.211a - Intercounty Intermediate School District; Maximum Tax Rate. - Sec. 11a. Notwithstanding any other provision of this act, the...

Section 211.212 - Tax Levies; Statement in Rates; Limits; Debt Service. - Sec. 12. Tax levies to be in rates. In order...

Section 211.214 - District Located in More Than 1 County; Establishment of Rate; Notice. - Sec. 14. If an intermediate school district is located in...

Section 211.214a - District Located in More Than 1 County; Establishment of Rates in All Counties; Proposed Budget. - Sec. 14a. (1) The allocation board of a county in...

Section 211.215 - County Tax Allocation Board; Maximum Tax Rate; Final Hearing; Redetermination. - Sec. 15. In each year, on the third Monday of...

Section 211.216 - Final Order Approving Maximum Tax Rate; Time; Notice; Certification of Tax Levy. - Sec. 16. Within 5 days after the final hearing for...

Section 211.217 - Orders of Board; Appeal to State Tax Commission; Judicial Review. - Sec. 17. Within 15 days after the giving of notice...

Section 211.217a - State Tax Commission's Orders; Intercounty Intermediate School District; Increase or Decrease of Tax Rates. - Sec. 17a. If the order of the state tax commission...

Act 162 of 1933 - Additional Taxes in Municipal School Districts (211.251 - 211.256)

Section 211.251 - Definitions. - Sec. 1. Definitions. As used in this act: (a) The...

Section 211.252 - Tax Rates in Certain Municipal School Districts. - Sec. 2. Tax rates in certain municipal school districts. In...

Section 211.253 - Findings of Commission; Conclusiveness. - Sec. 3. Conclusiveness of findings. The findings of the commission...

Section 211.254 - Additional Tax Rate; Levy by Board of Education. - Sec. 4. Power to levy additional tax rate. The board...

Section 211.255 - Rules and Regulations by State Treasurer. - Sec. 5. The state treasurer shall issue any rules, regulations,...

Section 211.256 - Supplementary Order of Commission; Retroactive Effect. - Sec. 6. Supplementary order, retroactive effect. (a) If any commission...

E.R.O. No. 2004-1 - Executive Reorganization Order (211.281 - 211.281)

Section 211.281 - Transfer of Powers and Duties of Department of Natural Resources Relating to Collection of Delinquent Taxes and Forfeiture, Foreclosure, and Disposition of Tax-Delinquent or Tax-Reverted Property to Department of Treasury by Type II... - WHEREAS, Section 1 of Article V of the Michigan Constitution...

Act 92 of 1943 - Withholding Lands From Sale (211.371 - 211.375)

Section 211.371 - Withholding Certain Land From Sale; Notice to State Treasurer; “Department” Defined. - Sec. 1. (1) If the department of natural resources discovers...

Section 211.372 - Withholding Certain Land From Sale; Conveyance to Grantees; Delinquent Taxes and Special Assessments; Payment and Certification; Liens. - Sec. 2. (1) The land or part of the land...

Section 211.373 - Withholding Certain Lands From Sale; Taxes and Special Assessments Subsequently Assessed Rejected by State Treasurer and Reassessed. - Sec. 3. Taxes and special assessments subsequently assessed upon property...

Section 211.374 - Withholding Certain Lands From Sale; Payment of Valid Taxes and Special Assessments When Interest Acquired by State; Approval. - Sec. 4. (1) Payment of valid taxes and special assessments...

Section 211.375 - Appropriation. - Sec. 5. There is hereby appropriated from the general fund...

Act 218 of 1931 - Erroneously Assessed Taxes; Civil Remedy (211.381 - 211.381)

Section 211.381 - Payment of Taxes And/or Special Assessments Erroneously Assessed; Assumpsit Against Owner. - Sec. 1. Any person, partnership or corporation, who, in good...

Act 292 of 1931 - Extension of Time for Payment of Drain Taxes or Highway Assessments (211.391 - 211.395)

Section 211.391 - Drain Taxes; Extension of Time of Payment. - Sec. 1. In any county in which there are situated...

Section 211.392 - Repealed. 1958, Act 77, Eff. Sept. 13, 1958. - Compiler's Notes: The repealed section permitted boards of supervisors to...

Section 211.393 - Delinquent Drain Taxes or Highway Assessments; Installments; Remittance of Accrued Interest and Penalties; Interest. - Sec. 3. If any part or parts of the drain...

Section 211.394 - Extended Taxes or Assessments Deemed Lien on Property. - Sec. 4. The taxes or assessments so extended shall be...

Section 211.395 - Effect of Act on Existing Rights and Liabilities. - Sec. 5. Nothing in this act shall impair the validity...

Act 133 of 1933 - Acceptance of Certain Bonds and Obligations in Payment of Taxes (211.401 - 211.406)

Section 211.401 - Definitions. - Sec. 1. The following definitions shall apply for the purposes...

Section 211.402 - Municipal Bonds and Obligations; Home Owners Loan Bonds and Coupons; Acceptance in Payment of Taxes. - Sec. 2. On and after the effective date of this...

Section 211.403 - Assessment District Bonds and Obligations; Home Owners Loan Bonds and Coupons; Acceptance in Payment of Special Assessments. - Sec. 3. On and after the effective date of this...

Section 211.403a - Resolution Authorizing Receipt Terms; Restrictions; Conditions. - Sec. 3a. The resolution authorizing the receipt of the bonds...

Section 211.404 - Resolution; Filing of Certified Copy. - Sec. 4. The governing body of any municipality or special...

Section 211.405 - State Bids and Tax Lands Included in Act. - Sec. 5. The provisions of this act shall include all...

Section 211.406 - Tax Collecting Officers; Duties; Cancellation of Bonds and Obligations. - Sec. 6. It shall be the duty of the state...

Act 260 of 1931 - Purchase of Delinquent Tax Lands (211.421 - 211.421)

Section 211.421 - Lands Sold for Delinquent Taxes and Drain Assessments; Purchase by Governmental Units. - Sec. 1. The governing body of a county, city, village,...

Act 84 of 1903 - Tax Homestead Lands (211.431 - 211.431)

Section 211.431 - Deeds to State; Title Absolute; Executed Deeds. - Sec. 1. After the expiration of 6 months from and...

Act 211 of 1905 - Deeds Made Upon Sale of Reserved Land as Evidence of Title (211.441 - 211.441)

Section 211.441 - Certain Deeds; Prima Facie Evidence. - Sec. 1. All deeds heretofore or hereafter made by the...

Act 130 of 1907 - Refund of Purchase Price and Cancellation of Conveyance (211.451 - 211.455)

Section 211.451 - Purchase Price Refund; Conditions. - Sec. 1. Any purchaser of land from this state at...

Section 211.452 - Purchase Price Refund; Circumstances Authorizing. - Sec. 2. If shown by proof satisfactory to the state...

Section 211.453 - Unrecorded Deed; Cancellation; Release of Recorded Deed, Recording. - Sec. 3. (1) If the deed executed and delivered to...

Section 211.454 - Cancellation Deed to State; Certificate of Error; Recording; Tax Liens and State Bids Restored. - Sec. 4. (1) The state treasurer shall cancel the conveyance...

Section 211.455 - Refund; Allocation of Burden. - Sec. 5. The state and county and all municipal bodies...

Act 234 of 1929 - Public Improvement Assessments (211.501 - 211.502)

Section 211.501 - Public Improvement Assessment; Personal Obligation; Recovery. - Sec. 1. Whenever any parcel of real estate shall have...

Section 211.502 - Public Improvement Assessment; Personal Obligation; Installments. - Sec. 2. In case any such assessment set forth in...

Act 223 of 1889 - Injunctions to Restrain Waste (211.511 - 211.511)

Section 211.511 - Waste Injunction; Township Treasurer; Duties; Order of Authorized Tribunal. - Sec. 1. That when any person, co-partnership, company or corporation...

Act 6 of 1873 - Irregular or Illegal Taxes (211.531 - 211.532)

Section 211.531 - Collection Process; Irregularities; Voluntary Tax Payment; Officers Not Liable. - Sec. 1. That in all cases where any person, company,...

Section 211.532 - Collection Process; Irregularities; Voluntary Payment; Officer to Account. - Sec. 2. That whenever moneys shall have been thus voluntarily...

Act 263 of 1897 - Taxes on State Tax Lands (211.541 - 211.541)

Section 211.541 - Land Held as State Tax Land With Other Land; Tax Application; Affidavit; Proportionate Payment; Deed. - Sec. 1. If any person, firm, or corporation, owning or...

Act 143 of 1891 - Exemption of Women's Auxiliary Association of the University of Michigan (211.551 - 211.551)

Section 211.551 - Women's Auxiliary Association, University of Michigan; Tax Exemption. - Sec. 1. That all property of the said women's auxiliary...

Act 88 of 1909 - Exemption of Municipal Bonds (211.571 - 211.571)

Section 211.571 - Bonds Exempted From Taxation. - Sec. 1. All bonds hereafter issued by any county, township,...

Act 77 of 1951 - Tax on Low Grade Iron Ore (211.621 - 211.626)

Section 211.621 - Definitions. - Sec. 1. As used in this act: (a) "Low grade...

Section 211.622 - Specific Tax on Mining Property Before Production of Ore or Construction of Plants. - Sec. 2. Before the first calendar year in which production...

Section 211.623 - Specific Tax on Mining Property After Production of Ore; Determination of Mine Value; “Lower Lake Price” Defined. - Sec. 3. (1) Beginning with the first calendar year after...

Section 211.624 - Minimum Specific Tax; Entering Land Descriptions on Separate Roll; Spreading and Collecting Specific Tax; Return and Sale of Property for Nonpayment of Taxes; Valuation; Property Located in More Than 1 Township; Distribution and Use... - Sec. 4. (1) If the specific tax determined under section...

Section 211.625 - Purpose of Act. - Sec. 5. The purpose of this act is to encourage...

Section 211.626 - Appropriation; Purpose. - Sec. 6. There is appropriated from the general fund $1,651,000.00...

Act 107 of 1951 - Sale of Tax Lands (211.641 - 211.641)

Section 211.641 - Sale and Conveyance of Certain Tax Lands; Deposit of Funds. - Sec. 1. Whenever the title to any land, heretofore conveyed,...

Act 188 of 1952 - Sale of Property Acquired for Public Use (211.651 - 211.651)

Section 211.651 - Authorizing Sale of Certain Property Located in Slum Area Acquired and Held by Municipalities; Certain Limitations, Removal. - Sec. 1. Any municipality having acquired any property or properties...

Act 102 of 1983 - Uniform Federal Lien Registration Act (211.661 - 211.668)

Section 211.661 - Short Title. - Sec. 1. This act shall be known and may be...

Section 211.662 - Applicability of Act. - Sec. 2. This act shall apply only to federal tax...

Section 211.663 - Notices of Liens, Certificates, and Other Notices Affecting Federal Liens; Filing Requirements. - Sec. 3. (1) Notices of liens, certificates, and other notices...

Section 211.664 - Certification of Notices of Liens, Certificates, or Other Notices Affecting Federal Liens by Secretary of Treasury, Delegate, or Other Official or Entity; Effect. - Sec. 4. Certification of notices of liens, certificates, or other...

Section 211.665 - Notice of Federal Lien or Notice of Revocation of Certificate; Presentation to Secretary of State or Register of Deeds; Refiled Notice of Federal Lien or Certificate of Release, Nonattachment, Discharge, or Subordination of Lien; Du... - Sec. 5. (1) If a notice of a federal lien...

Section 211.666 - Fee for Filing and Indexing Notice of Lien, Certificate, or Notice Affecting Lien; Billing Federal Officials for Fees. - Sec. 6. (1) The fee for filing and indexing a...

Section 211.667 - Application and Construction of Act; General Purpose. - Sec. 7. This act shall be applied and construed to...

Section 211.668 - Repeal of MCL 211.671 to 211.679. - Sec. 8. Act No. 162 of the Public Acts of...

Act 203 of 1968 - State Tax Lien Registration Act (211.681 - 211.687)

Section 211.681 - Short Title. - Sec. 1. This act shall be known and may be...

Section 211.682 - Certificates and Notices of Liens Upon Real or Personal Property; Filing. - Sec. 2. (a) Notices of liens upon real property for...

Section 211.683 - Certification by Collecting Agency. - Sec. 3. Certification by the state collecting agency of notices...

Section 211.684 - Marking, Holding, Indexing, and Indorsing Notice; Duties of Secretary of State as to Refiled Notice of State Tax Lien or Certain Certificates; Attachment of Refiled Notice or Certificate to Original Notice of Lien; Entering Refiled... - Sec. 4. (1) If a notice of state tax lien...

Section 211.685 - Fee for Recording or Filing and Indexing Notice of Lien, Certificate, or Notice Affecting Tax Lien; Billing State Collecting Agencies; Recovery of Fees by State Collecting Agency. - Sec. 5. (1) The fee for recording or filing and...

Section 211.686 - Failure to File or Record State Tax Lien. - Sec. 6. A state tax lien not filed or recorded...

Section 211.687 - Effective Date. - Sec. 7. This act shall take effect July 1, 1968....

Act 55 of 1956 - Jeopardy Assessment of Personal Property Taxes (211.691 - 211.697)

Section 211.691 - Personal Property Taxes; Jeopardy Assessment. - Sec. 1. The treasurer of any township, city or village...

Section 211.692 - Personal Property Taxes; Jeopardy Assessment Affidavit, Contents. - Sec. 2. Before the due date of any such tax...

Section 211.693 - Affidavit; Filing; Notice to Taxpayer. - Sec. 3. Not later than the next business day after...

Section 211.694 - Acceleration of Due Date of Tax; Lien; Collection of Tax. - Sec. 4. On the recording of an affidavit under section...

Section 211.695 - Jeopardy Assessment Tax Rate; Collection of Tax; Discharge of Affidavit. - Sec. 5. The assessor of any tax collection district shall,...

Section 211.696 - Personal Property Tax; Repayment of Excess; Collection of Unpaid Regular Tax. - Sec. 6. Any personal property which is the subject of...

Section 211.697 - Treasurer; Diligence; Liability for Uncollected Taxes. - Sec. 7. Action taken by the treasurer in accordance with...

Act 129 of 1961 - Reconveyance of Property Sold for Taxes (211.711 - 211.711)

Section 211.711 - Charitable or Religious Organizations; Reconveyance of Property Sold for Taxes; Effect. - Sec. 1. Upon application of any religious or charitable organization,...

Act 160 of 1972 - Agreement for Assessment and Collection of Taxes (211.731 - 211.731)

Section 211.731 - Agreement for Assessment and Collection of Taxes; Administration; Definitions. - Sec. 1. (1) For the purpose of reducing duplication of...

Act 162 of 1962 - Notice of Special Assessment Hearings (211.741 - 211.746)

Section 211.741 - Notice of Hearings in Special Assessment Proceedings; Service on Owners or Parties Appearing on Last Local Tax Assessment Records; Statement That Appearance and Protest at Hearing Required for Appeal; Personal Appearance; Filing App... - Sec. 1. (1) For each special assessment made against property,...

Section 211.742 - Tax Assessment Records; Filing of Names; Changes of Names and Addresses. - Sec. 2. Where any person claims an interest in real...

Section 211.743 - Notice of Hearings; Mailing. - Sec. 3. On and after 30 days following the effective...

Section 211.744 - Invalidation of Assessment; Reassessment. - Sec. 4. Any failure to give notice as required in...

Section 211.745 - Notice of Hearings; Validation of Previously Held Hearings. - Sec. 5. Notwithstanding the lack of a statute, charter or...

Section 211.746 - Statement of Right to File Written Appeal. - Sec. 6. If a special assessment is made against property,...

Act 225 of 1976 - Deferment of Special Assessments on Homesteads (211.761 - 211.770)

Section 211.761 - Definitions. - Sec. 1. As used in this act: (a) "Department" means...

Section 211.762 - Deferment of Special Assessments on Homesteads; Partial Payments; Conveyance or Transfer of or Contract to Sell Homestead; Termination of Deferment; Interest Charge; Notice. - Sec. 2. (1) The payment of special assessments assessed before...

Section 211.763 - Deferment of Special Assessments on Homesteads; Eligibility; Limitation on Household Income; Gross Amount of Special Assessment; Maximum Dollar Amount of Household Income; Adjustment; Reacquisition of Property Purchased Through Tax... - Sec. 3. (1) An owner of a homestead who is...

Section 211.764 - Application for Deferment; Affidavit Form; Signature; Contents; Consent of Mortgagee or Land Contract Vendor; Filing. - Sec. 4. An owner may apply to the local assessing...

Section 211.765 - Examination of Affidavit by Local Assessing Officer; Inspections, Investigations, and Surveys; Compelling Information; Decision; Notice; Finality. - Sec.5. Upon receipt of the affidavit, the local assessing officer...

Section 211.766 - Payment of Special Assessment by Department to Indemnify Local Special Assessment Districts; Lien; Notice to County Treasurer; Record; Delinquent Tax Roll Requirements; Distribution of Amount Received From Department; Notation on Cu... - Sec. 6. The department shall pay the entire balance owing,...

Section 211.767 - Duties of City, Township, or Village Treasurer; Collection of Special Assessments. - Sec. 7. The treasurer of any city, township, or village,...

Section 211.768 - Termination of Deferment; Collection Procedures; Collection Fees, Interest, Penalties, and Other Charges Inapplicable; Amount of Lien for Deferred Special Assessments. - Sec. 8. Upon termination of the deferment of special assessments...

Section 211.768a - Payment of Deferred Special Assessments; Interest; Notice; Lien to Include Interest; Refund; Reapplication for Reinstitution of Previously Deferred Special Assessment. - Sec. 8a. (1) Except for an owner or owner's estate...

Section 211.769 - Reimbursement of Department for Sums Advanced. - Sec. 9. Upon receipt of payment of special assessments deferred...

Section 211.770 - Special Revolving Fund. - Sec. 10. (1) There is created a special revolving fund...

Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791)

Section 211.781 - Short Title. - Sec. 1. This act shall be known and may be...

Section 211.782 - Definitions. - Sec. 2. As used in this act: (a) "Beneficiation" means...

Section 211.783 - Mineral and Right, Claim, Lease, or Option; Tax Exemption; Shaft, Incline, Adit, or Value of Overburden Stripping at Open Mine; Tax Exemption. - Sec. 3. Beginning December 31, 2012, any mineral and any...

Section 211.784 - Minerals Severance Tax; Levy; Other Tax Exemptions; Rate; Computation of Taxable Mineral Value; Payment; Transfer or Purchase of Mineral; Tax Credit for Open Mines Opened Between January 1, 2011 and June 30, 2013; First Year of Tax... - Sec. 4. (1) The minerals severance tax is levied on...

Section 211.785 - Preparation and Submission of Report by Taxpayer. - Sec. 5. Each year, a taxpayer shall prepare and submit...

Section 211.786 - Mineral-Producing Property; Determination by Department; Notification That Property No Longer Mineral-Producing Property; Notification; List to Be Provided by State Geologist; Notice of Ceased Operations. - Sec. 6. (1) The department shall determine when property is...

Section 211.787 - Record to Be Prepared, Kept, and Preserved by Taxpayer; Inspection; Publication of Value of All Minerals. - Sec. 7. (1) Each taxpayer shall prepare, keep, and preserve...

Section 211.788 - Rules. - Sec. 8. The department may promulgate rules to implement this...

Section 211.789 - Minerals Severance Tax; Allocation by Department; Collection by Local Tax Collecting Unit; Distribution; Report of Collections and Distributions; Remittance of Portion to Department for Deposit in Rural Development Fund; Modificatio... - Sec. 9. (1) The department shall allocate the minerals severance...

Section 211.790 - Restraining Order. - Sec. 10. Unless the minerals severance tax is being contested...

Section 211.791 - Administration of Tax by Department. - Sec. 11. The minerals severance tax levied under this act...

Act 70 of 1977 - Reimbursement for Taxes Lost Due to Establishment of National Parks (211.801 - 211.801)

Section 211.801 - Reimbursing Local Units of Government for Taxes Lost Due to Establishment of Certain Lands as National Parks; Formula; Statement of Payments; Review; Appropriation. - Sec. 1. (1) To reimburse local units of government for...

Act 331 of 1993 - State Education Tax Act (211.901 - 211.906)

Section 211.901 - Short Title. - Sec. 1. This act shall be known and may be...

Section 211.902 - Definitions. - Sec. 2. As used in this act: (a) "General property...

Section 211.903 - State Education Tax; Levy; Rate; Exemption. - Sec. 3. (1) Beginning in 1994, except as otherwise provided...

Section 211.904 - Repealed. 1994, Act 187, Imd. Eff. June 20, 1994. - Compiler's Notes: The repealed section pertained to Education Finance Authority...

Section 211.905 - Collection, Distribution, Return, Certification, and Disposition of Tax. - Sec. 5. (1) Beginning in 1994 through 2002, the tax...

Section 211.905a - Debt Levy Retirement Funds; Submission and Deposit of Excess; Amount of Credit; Definitions. - Sec. 5a. (1) Not later than May 25, 2001, a...

Section 211.905b - City or Township in Which No Property Taxes Collected. - Sec. 5b. (1) This section applies only to a city...

Section 211.905c - Excess Debt Levy Retirement Funds; Transmission by Local School District to State Treasurer; Deposit; Tax Credit; Calculation; Definitions. - Sec. 5c. (1) Not later than June 10, 2013, a...

Section 211.906 - Conditional Effective Date. - Sec. 6. This act shall not take effect unless Senate...

Act 132 of 1999 - Certification of Abandoned Property for Accelerated Forfeiture Act (211.961 - 211.966)

Section 211.961 - Short Title. - Sec. 1. This act shall be known and may be...

Section 211.962 - Definitions. - Sec. 2. As used in this act: (a) "Abandoned property"...

Section 211.963 - Declaration of Accelerated Forfeiture of Abandoned Property; Resolution. - Sec. 3. A local unit of government may make a...

Section 211.964 - Identification as Abandoned Property; Certification. - Sec. 4. (1) If a local unit of government makes...

Section 211.965 - Affidavit Claiming Property Not Abandoned. - Sec. 5. (1) An owner or a person with a...

Section 211.966 - Certification of Property as Abandoned. - Sec. 6. If a local unit of government complies with...

Act 512 of 2014 - Eligible Hydroponics and Eligible Aquaculture Production Facilities Specific Tax Act (211.981 - 211.986)

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Michigan Compiled Laws Chapter 211 - Taxation of Real and Personal Property

Michigan Compiled Laws
Chapter 211 - Taxation of Real and Personal Property