Michigan Compiled Laws 206-1893-assessment. Assessment. (211.10...211.17)

• Section 211.10 Annual Assessment Of Property.
  (1) An assessment of all the property in the state liable to taxation shall be made annually in all townships, villages, and cities by...
• Section 211.10a Assessment Rolls And Appraisal Cards; Inspection And Copying.
  All property assessment rolls and property appraisal cards shall be available for inspection and copying during the customary business hours. History: Add. 1973, Act...
• Section 211.10b Repealed. 1954, Act 118, Eff. Aug. 13, 1954.
  Compiler's Notes: The repealed section provided that state land in Crawford county would be subject to taxation, and provided for payment of taxes by state...
• 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.
  (1) As used in this section and section 10d, “board” means the state assessor's board created by this section. It shall consist of 5...
• 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 If Certified Assessor Unavailable; Cost Of Preparing Rolls; Certification Of Assessment Roll; Cost Of Training; Misdemeanor; Rules; Certification Of Director Of County Tax Or Equalization Department; Conditional Extensions; Vacancy.
  (1) The annual assessment of property shall be made by an assessor who has been certified as qualified by the board as having successfully...
• Section 211.10e Use Of Official Assessor's Manual Or Any Manual Approved By State Tax Commission; Records.
  All assessing officials, whose duty it is to assess real or personal property on which real or personal property taxes are levied by any...
• 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; Petition For Hearing; Contents Of Notice; Final Levy; Reporting Difference In Tax; Sharing Additional Taxes Or Credits Against Tax Liability; Technical Assistance; Certified Copy Of Orders; Copy Of Final Determination.
  (1) If a local assessing district does not have an assessment roll that has been certified by a qualified certified assessing officer, or if...
• Section 211.11 Corporate Property; Situs; Exemptions.
  All corporate real and tangible personal property, except where some other provision is made by law, shall be assessed to the corporation as to...
• Section 211.12 Copartnership Property; Taxable Situs; Liability Of Each Partner.
  For the purpose of assessing property and collecting taxes, a copartnership shall be treated as an individual, and whenever the name of the owner...
• Section 211.13 Personal Property; Taxable Situs; Persons Assessable; Assessment Roll Preparation.
  (1) All tangible personal property, except as otherwise provided in this act, shall be assessed to the owner of that tangible personal property, if...
• Section 211.14 Personal Property; Taxable Situs.
  (1) All goods and chattels located in a local tax collecting unit other than that in which the owner of the goods or chattels...
• Section 211.15 Forest Products; Place Of Destination; Products In Transit.
  All forest products in transit on December 31, and thereafter found in the waters or streams of this state or on the banks or...
• Section 211.16 Forest Products; Duty Of Supervisor.
  It shall be the duty of the supervisor of the township in which any such saw logs, timber, railroad ties, telegraph poles or tanbark,...
• Section 211.17 Taxable Situs Of Personal Property; Transfer After Tax Day.
  No change of location or sale of any personal property, after the tax day shall affect the assessment made pursuant thereto. As between school...

Last modified: October 10, 2016