THE GENERAL PROPERTY TAX ACT (EXCERPT)
Act 206 of 1893
211.19 Statement as to assessable property.
(1) A supervisor or other assessing officer, as soon as possible after entering upon the duties of his or her office or as required under the provisions of any charter that makes special provisions for the assessment of property, shall ascertain the taxable property in his or her assessing district, the person to whom it should be assessed, and that person's residence.
(2) The supervisor or other assessing officer shall require any person whom he or she believes has personal property in their possession to make a statement of all the personal property of that person whether owned by that person or held for the use of another. The statement shall be completed and delivered to the supervisor or assessor on or before February 20 of each year.
(3) If a supervisor, an assessing officer, a county tax or equalization department provided for in section 34, or the state tax commission considers it necessary to require from any person a statement of real property assessable to that person, it shall notify the person, and that person shall submit the statement.
(4) A local tax collecting unit may provide for the electronic filing of the statement required under subsection (2) or (3).
(5) A statement under subsection (2) or (3) shall be in a form prescribed by the state tax commission. If a local tax collecting unit has provided for electronic filing of the statement under subsection (4), the filing format shall be prescribed by the state tax commission. The state tax commission shall not prescribe more than 1 format for electronically filing a statement under subsection (2) or more than 1 format for electronically filing a statement under subsection (3).
(6) A statement under subsection (2) or (3) shall be signed manually, by facsimile, or electronically. A supervisor or assessor shall not require that a statement required under subsection (2) or (3) be filed before February 20 of each year.
(7) A supervisor or assessor shall not accept a statement under subsection (2) or (3) as final or sufficient if that statement is not in the proper form or does not contain a manual, facsimile, or electronic signature. A supervisor or assessor shall preserve a statement that is not in the proper form or is not signed as in other cases, and that statement may be used to make the assessment and as evidence in any proceeding regarding the assessment of the person furnishing that statement.
(8) An electronic or facsimile signature shall be accepted by a local tax collecting unit using a procedure prescribed by the state tax commission.
History: 1893, Act 206, Eff. June 12, 1893
CL 1897, 3842
CL 1915, 4013
CL 1929, 3407
Am. 1943, Act 213, Imd. Eff. Apr. 20, 1943
CL 1948, 211.19
Am. 1949, Act 285, Eff. Sept. 23, 1949
Am. 1958, Act 209, Eff. Sept. 13, 1958
Am. 1964, Act 275, Eff. Aug. 28, 1964
Am. 1996, Act 126, Imd. Eff. Mar. 13, 1996
Am. 2002, Act 267, Imd. Eff. May 9, 2002
Popular Name: Act 206
© 2009 Legislative Council, State of Michigan