Main Content Act 189 of 1953 friendly link Printer Friendly bills affecting index and updates Search within this Statute for TAXATION OF LESSEES OR USERS OF TAX-EXEMPT PROPERTYAct 189 of 1953AN ACT to provide for the taxation of lessees and users of tax-exempt property. History: 1953, Act 189, Imd. Eff. June 10, 1953 © 2009 Legislative Council, State of MichiganThe People of the State of Michigan enact: DocumentTypeDescription Section 211.181SectionTaxation of lessees or users of tax-exempt real property; business conducted for profit; exceptions. Section 211.181aSectionReal and personal property of qualified start-up business; exemption from tax; "qualified start-up business" defined. Section 211.182SectionAssessment and collection; delinquent taxes.