Michigan Compiled Laws
206-1893-ASSESSMENT. - Assessment. (211.10...211.17)
Section 211.15 - Forest Products; Place of Destination; Products in Transit.

Sec. 15.
All forest products in transit on December 31, and thereafter found in the waters or streams of this state or on the banks or shores of any lake, pond or stream of this state, when the same is not at the place where it is to be manufactured, shall be held to have a place of destination at the sorting grounds of the rafting and driving agents or booming company nearest the mouth of the stream, unless the contrary shall be made to appear by the owner or party having the same in charge: Provided, That all lumber, logs, timber, lath, pickets, shingles, posts, cordwood, tanbark, telegraph or telephone poles or railroad ties, that may be piled or left in any yard, railroad reserve, or in any shed, shall not be deemed in transit, but shall be assessed to the person or corporation having control of the yard, railroad reserve, shed or place of storage where the same be situated at the time provided by law for taking such assessment: Provided further, That forest products which have been piled or left on the banks or shores of any lake, pond or stream of this state for more than 6 months shall not be deemed in transit, but shall be assessed as provided in the preceding section.
History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3838 ;-- CL 1915, 4009 ;-- Am. 1921, Act 214, Eff. Aug. 18, 1921 ;-- CL 1929, 3403 ;-- Am. 1943, Act 231, Imd. Eff. Apr. 20, 1943 ;-- CL 1948, 211.15 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1958, Act 209, Eff. Sept. 13, 1958 Popular Name: Act 206

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 211 - Taxation of Real and Personal Property

Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)

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

Section 211.10 - Annual Assessment of Property.

Section 211.10a - Assessment Rolls and Appraisal Cards; Inspection and Copying.

Section 211.10b - Repealed. 1954, Act 118, Eff. Aug. 13, 1954.

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.

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...

Section 211.10e - Use of Official Assessor's Manual or Any Manual Approved by State Tax Commission; Records.

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...

Section 211.10g - Audit Program; Audit of Assessing Districts; Notice of Noncompliance; Corrective Action Plan; Written Petition to Challenge Determination; Designated Assessor; Costs; Definitions.

Section 211.11 - Corporate Property; Situs; Exemptions.

Section 211.12 - Copartnership Property; Taxable Situs; Liability of Each Partner.

Section 211.13 - Personal Property; Taxable Situs; Persons Assessable; Assessment Roll Preparation.

Section 211.14 - Personal Property; Taxable Situs.

Section 211.14a - Assessment of Property in Alternate Location Due to Covid-19 Pandemic; Definitions.

Section 211.15 - Forest Products; Place of Destination; Products in Transit.

Section 211.16 - Forest Products; Duty of Supervisor.

Section 211.17 - Taxable Situs of Personal Property; Transfer After Tax Day.