Michigan Compiled Laws Act 189 Of 1953 Taxation Of Lessees Or Users Of Tax-exempt Property (211.181 - 211.182)

AN ACT to provide for the taxation of lessees and users of tax-exempt property.

History: 1953, Act 189, Imd. Eff. June 10, 1953

Section 211.181 Taxation Of Lessees Or Users Of Tax-exempt Real Property; Business Conducted For Profit; Exceptions.
(1) Except as provided in this section, if real property exempt for any reason from ad valorem property taxation is leased, loaned, or otherwise...
Section 211.181a Real And Personal Property Of Qualified Start-up Business; Exemption From Tax; "Qualified Start-up Business" Defined.
(1) Notwithstanding the tax day provided in section 2 of the general property tax act, 1893 PA 206, MCL 211.2, and except as limited...
Section 211.182 Assessment And Collection; Delinquent Taxes.
(1) Taxes levied under this act shall be assessed to the lessees or users of real property and shall be collected at the same...

Last modified: October 10, 2016