Michigan Compiled Laws
206-1893-ASSESSMENT-ROLL. - Assessment Roll. (211.24...211.27e)
Section 211.27d - Report by County Equalization Director.

Sec. 27d.
Not later than the fourth Monday in June in each year, the county equalization director for each county shall report all of the following to the state tax commission on a form prepared by the state tax commission:
(a) Total taxable value of all property in the county as of the fourth Monday in May in that year.
(b) Taxable value for each separately equalized class of property.
(c) Total taxable value of all property in the county for which a principal residence exemption is granted under section 7cc or a qualified agricultural property exemption is granted under section 7ee.
(d) Total taxable value of all property in the county for which a principal residence exemption has not been granted under section 7cc and a qualified agricultural property exemption has not been granted under section 7ee.
History: Add. 1996, Act 476, Imd. Eff. Dec. 26, 1996 ;-- Am. 2003, Act 140, Eff. Jan. 1, 2004 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-ROLL. - Assessment Roll. (211.24...211.27e)

Section 211.24 - Property Tax Assessment Roll; Time; Use of Computerized Database System.

Section 211.24a - Tax Rolls; Preparation by County; Expense.

Section 211.24b - Assessment Based on Taxable Value; Application.

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...

Section 211.24d - Structures or Improvements Approved for Acquisition by Governmental Units; Exemption; Affidavit; False Statement; Notice of Reoccupancy; Noncompliance; Condition for Exemption.

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...

Section 211.24f - Proposal Authorizing Bond Issuance or Millage Rate; Ballot; Maximum Number of Elections; Submitting Single Question on Renewal and Additional Millage.

Section 211.25 - Description of Real Property.

Section 211.25a - Real Estate Index Number System.

Section 211.26 - Tax Roll; Description of Personal Property.

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...

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.

Section 211.27b - Failure to Notify Assessing Office; Adjustment.

Section 211.27c - Failure to Notify Assessing Office; Action to Be Taken by Taxing Unit.

Section 211.27d - Report by County Equalization Director.

Section 211.27e - Reports; Transmission of Information From Affidavits; Definitions.