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Section 211.1 - Property Subject to Taxation. - Sec. 1. That all property, real and personal, within the...
Section 211.1a - Short Title; General Property Tax Act. - Sec. 1a. This act shall be known and may be...
206-1893-REAL-PROPERTY. - Real Property. (211.2...211.6b)
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Section 211.6a - Repealed. 2012, Act 409, Imd.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 - Compiler's Notes: The repealed section pertained to mineral rights assessed...
Section 211.6b - Repealed. 2012, Act 409, Imd.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 - Compiler's Notes: The repealed section pertained to mineral rights consisting...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Section 211.7c - Repealed. 1973, Act 20, Eff.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...