Michigan Compiled Laws
Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)
Section 207.3 - Access to Public Records; Subpoena, Fees; Examination of Witnesses and Accounts; Refusal, Penalty.

Sec. 3.
Said board shall have access to all books, papers, documents, statements and accounts, on file or of record in any of the departments of state, subject to the rules and regulations of the respective departments relative to the care of public records. It shall have like access to all books, papers, documents, statements and accounts, on file or of record in counties, townships and municipalities. It shall have the right to subpoena witnesses, upon a subpoena signed by the chairman of said board and attested by the secretary thereof, delivered to such witnesses, which subpoenas may be served by any person authorized to serve subpoenas from courts of record in this state, and the attendance of witnesses may be compelled by attachment, to be issued by any circuit court in this state, upon proper showing that such witness has been properly subpoenaed, and has refused to obey such subpoena. The person appearing in response to such subpoena shall receive like compensation as is allowed by the statutes of this state to witnesses in the circuit court, to be allowed by the board of state auditors upon the presentation of a copy of such subpoena, with the number of days' service and mileage endorsed thereon and approved by a member of said board of assessors, or the secretary thereof. The person serving such subpoena shall receive the same compensation now allowed to sheriffs or other officers for serving subpoenas. Said board shall have power to examine witnesses under oath, said oath to be administered by any member of the board, or by the secretary thereof. It shall have the right to inspect and examine the books, papers or accounts of any corporation, firm or individual owning property to be assessed by said board, and if such corporation, firm or individual refuse to permit said inspection and examination, or neglect or fail to appear before said board in response to its subpoena, said corporation, firm or individual shall, for each such refusal, neglect or failure, forfeit the sum of 500 dollars to the state, the sum so forfeited to be recovered in a proper action brought in the name of the people of the state of Michigan, in any court of competent jurisdiction.
History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4215 ;-- CL 1929, 3554 ;-- CL 1948, 207.3

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 207 - Taxation

Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)

Section 207.1 - State Board of Assessors; Secretary, Duties; Assistants.

Section 207.2 - State Board of Assessors; Compensation for Clerical Assistance, Expenses.

Section 207.3 - Access to Public Records; Subpoena, Fees; Examination of Witnesses and Accounts; Refusal, Penalty.

Section 207.4 - Annual Assessment of Property of Certain Rail Transportation, Telephone, and Telegraph Companies; Reports.

Section 207.5 - Definitions.

Section 207.5a - Exemption of Materials and Supplies.

Section 207.5b - Taxable Value; Determination.

Section 207.6 - Company's Annual Statement; Contents, Time.

Section 207.7 - Sleeping Car Company Defined; Annual Statement, Contents, Time.

Section 207.8 - Blanks Furnished; Other Reports; Board, Self-Information; Penalty, Exception.

Section 207.9 - Assessment Roll; Contents; Time; Inspection of Physical Properties of Public Utilities; Determination of True Cash and Taxable Value; Ocean Routes; Mileage Adjustment.

Section 207.10 - Assessment Roll; Description; Form; Cash and Taxable Valuations; Placement on Roll.

Section 207.11 - State Board of Assessors; Annual Meeting; Time; Place; Proceedings; Cash or Taxable Value Correction; Certification; Contents.

Section 207.12 - County Director of Tax or Equalization Department; Assessing Officer; Duties; Failure to Report; Penalty; Inspection and Examination.

Section 207.13 - Determining Average Rate of Taxation; Entering Determination and Method on Records; Determination and Payment of Supplemental Tax; Credit Against Tax Allowed Railroad Company; Amount of Credit; Application for Credit; Proof of Expend...

Section 207.13a - Tax Credit; “Eligible Company,”“eligible Expenses,”“qualified Rolling Stock,” Defined.

Section 207.13b - Tax Credit; Amount; Limitation; Prohibition; Credit Against Remaining Tax; Carrying Forward Credit to Offset Tax Liability in Subsequent Years; Application; Submission to State Board of Assessors; Form; Definitions.

Section 207.14 - Tax Assessment; Tax Roll; Certificate; Time Payable; Interest; Lien; Warrant; Collection; Enforcement.

Section 207.15 - Payment of Tax Under Protest; Suit Against State; Unlawful Taxes; Disposition of Recovered Taxes.

Section 207.16 - Irregularities Not Authorizing Court Intervention.

Section 207.17 - Taxes on Public Utilities, Payment Into General Fund.

Section 207.18 - Collection of Specific Taxes Prior to 1909.

Section 207.19 - Certain Acts as Misdemeanor; Penalty.

Section 207.20 - Bribery; Forfeiture, Criminal Prosecution.

Section 207.21 - Repeal; Saving Clause.