Sec. 2.
If any person residing in the city a part of the time during the year shall, in the opinion of any supervisor, unjustly or falsely claim exemption from taxation therein on the ground that he or she has a residence, and is taxed or liable to taxation elsewhere than in said city, the supervisor shall, notwithstanding, assess such person for such amount of personal property as in his opinion shall be just, and such assessment shall be conclusive as to the liability of such person to be assessed and to pay the tax levied in pursuance thereof, unless such person shall present to the treasurer, or officer requiring payment of such tax, a receipt duly signed and authenticated by the affidavit of some other collector of taxes, and also by the affidavit of the person charged with the tax, showing that such person has paid a tax upon all of the same property for the same year to such other collector or receiver of taxes.
History: 1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3319 ;-- CL 1915, 3243 ;-- CL 1929, 2165 ;-- CL 1948, 111.2
Structure Michigan Compiled Laws
Chapters 81 - 113 - Fourth Class Cities
Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20)
215-1895-XXXI - Chapter XXXI Assessment and Collection of Taxes. (111.1...111.20)
Section 111.1 - Tax Assessment and Collection by Supervisors; City Assessor, Duties; Rules.
Section 111.2 - Personal Property; Assessment; Tax Exemption.
Section 111.3 - Personal Property; Assessment; Situs.
Section 111.4 - Property Assessment; Equalization.
Section 111.7 - Assessment Roll; Certified Copy Delivered by Supervisor to City Clerk.
Section 111.8 - Certification by City Clerk to County Clerk; Contents.
Section 111.9 - Apportionment of Amounts by Board of Supervisors; Certification Procedure.
Section 111.10 - Certification of Taxes by City Clerk to Ward Supervisors.
Section 111.11 - Ward Supervisors; Duties as to Tax Levy.
Section 111.13 - Warrant Annexed to Roll; Contents.
Section 111.14 - Taxes; Lien on Land.
Section 111.15 - City Treasurer; Duties; Notice to Taxpayers; Collection Fee.
Section 111.16 - Unpaid Taxes; Collection; Sale.
Section 111.17 - Unpaid Taxes; New Warrants; Suits.
Section 111.18 - Assessment Unit; City Treasurer, Duties.