Michigan Compiled Laws 206-1893-assessment-roll. Assessment Roll. (211.24...211.27e)

• Section 211.24 Property Tax Assessment Roll; Time.
  On or before the first Monday in March in each year, the assessor shall make and complete an assessment roll, upon which he or...
• Section 211.24a Tax Rolls; Preparation By County; Expense.
  Notwithstanding any other provisions of this act, a county, by resolution of the board of supervisors, may prepare tax rolls and extend the taxes...
• Section 211.24b Assessment Based On Taxable Value; Application.
  (1) The tax roll and the tax statement shall clearly set forth the latest taxable value for each item of property. (2) The supervisor...
• 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; Calculation Of Tentative Equalized Valuation; Model Assessment Notice Form; Statement; Separate Statement.
  (1) The assessor shall give to each owner or person or persons listed on the assessment roll of the property a notice by first-class...
• Section 211.24d Structures Or Improvements Approved For Acquisition By Governmental Units; Exemption; Affidavit; False Statement; Notice Of Reoccupancy; Noncompliance; Condition For Exemption.
  (1) When the occupancy of a structure or improvement approved for acquisition by the appropriate units of local and federal government is subsequently vacated,...
• 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; Insufficiency Of Additional Millage Rate; Public Hearing; Notice; Establishing Proposed Additional Millage Rate Before Public Hearing; Calculating Reductions In Millage Rates; Amount Used For Substance Abuse Treatment Programs; Distribution To Coordinating Agency; Applicability Of Section; Effect Of Mcl 380.1211.
  (1) As used in this section: (a) “Additional millage rate” means a millage rate for operating purposes in excess of the millage rate permitted...
• Section 211.24f Proposal Authorizing Bond Issuance Or Millage Rate; Ballot; Maximum Number Of Elections; Submitting Single Question On Renewal And Additional Millage.
  (1) If a taxing unit submits a proposal on the question of authorizing the issuance of bonds, imposing a new millage, or increasing or...
• Section 211.25 Description Of Real Property.
  (1) The description of real property may be as follows: (a) If the land to be assessed is an entire section, it may be...
• Section 211.25a Real Estate Index Number System.
  An assessing officer, with the approval of the governing body of the city or township, may establish a real estate index number system for...
• Section 211.26 Tax Roll; Description Of Personal Property.
  The description of personal property on said roll may be made by using the word “personal”. History: 1893, Act 206, Eff. June 12, 1893...
• 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, And Maintenance; Exclusions From Real Estate Sales Data; Classification As Agricultural Real Property; "Present Economic Income" Defined; Applicability Of Subsection (5); "Nonprofit Cooperative Housing Corporation" Defined; Value Of Transferred Property; “purchase Price” Defined; Additional Definitions; "Standard Tool" Defined.
  (1) As used in this act, "true cash value" means the usual selling price at the place where the property to which the term...
• Section 211.27a Property Tax Assessment; Determining Taxable Value; Adjustment; Exception; "Transfer Of Ownership" Defined; Qualified Agricultural Property; Notice Of Transfer Of Property; Applicability Of Subsection (10); Definitions.
  (1) Except as otherwise provided in this section, property shall be assessed at 50% of its true cash value under section 3 of article...
• Section 211.27b Failure To Notify Assessing Office; Adjustment.
  (1) If the buyer, grantee, or other transferee in the immediately preceding transfer of ownership of property does not notify the appropriate assessing office...
• Section 211.27c Failure To Notify Assessing Office; Action To Be Taken By Taxing Unit.
  If the buyer, grantee, or other transferee in any preceding transfer of ownership of property does not notify the appropriate assessing office as required...
• Section 211.27d Report By County Equalization Director.
  Not later than the fourth Monday in June in each year, the county equalization director for each county shall report all of the following...
• Section 211.27e Reports; Transmission Of Information From Affidavits; Definitions.
  (1) Not later than June 5, 2014, the assessor for each city and township shall report to the county equalization director all of the...

Last modified: October 10, 2016