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Michigan Legislature
Michigan Compiled Laws Complete Through PA 19 of 2024
House: Adjourned until Tuesday, March 19, 2024 1:30:00 PM
Senate: Adjourned until Tuesday, March 19, 2024 10:00:00 AM


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206-1893-ASSESSMENT.
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THE GENERAL PROPERTY TAX ACT (EXCERPT)
Act 206 of 1893
ASSESSMENT.

DocumentTypeDescription
Section 211.10SectionAnnual assessment of property.
Section 211.10aSectionAssessment rolls and appraisal cards; inspection and copying.
Section 211.10bSectionRepealed. 1954, Act 118, Eff. Aug. 13, 1954.
Section 211.10cSectionState assessor's board; creation; appointment, qualifications, and terms of members; expenses; training courses; examinations; conducting business at public meeting; notice; writings available to public.
Section 211.10dSectionAnnual 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.
Section 211.10eSectionUse of official assessor's manual or any manual approved by state tax commission; records.
Section 211.10fSectionPreparation 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.
Section 211.10gSectionAudit program; audit of assessing districts; notice of noncompliance; corrective action plan; written petition to challenge determination; designated assessor; costs; definitions.
Section 211.11SectionCorporate property; situs; exemptions.
Section 211.12SectionCopartnership property; taxable situs; liability of each partner.
Section 211.13SectionPersonal property; taxable situs; persons assessable; assessment roll preparation.
Section 211.14SectionPersonal property; taxable situs.
Section 211.14aSectionAssessment of property in alternate location; definitions.
Section 211.15SectionForest products; place of destination; products in transit.
Section 211.16SectionForest products; duty of supervisor.
Section 211.17SectionTaxable situs of personal property; transfer after tax day.
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