THE GENERAL PROPERTY TAX ACT (EXCERPT)
Act 206 of 1893
211.7s Houses of public worship; parsonage.
Houses of public worship, with the land on which they stand, the furniture therein and all rights in the pews, and any parsonage owned by a religious society of this state and occupied as a parsonage are exempt from taxation under this act. Houses of public worship includes buildings or other facilities owned by a religious society and used predominantly for religious services or for teaching the religious truths and beliefs of the society.
History: Add. 1980, Act 142, Imd. Eff. June 2, 1980
Popular Name: Act 206
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