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Michigan Compiled Laws Complete Through PA 19 of 2024
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Act 189 of 1953
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TAXATION OF LESSEES OR USERS OF TAX-EXEMPT PROPERTY

Act 189 of 1953

AN ACT to provide for the taxation of lessees and users of tax-exempt property.


History: 1953, Act 189, Imd. Eff. June 10, 1953




The 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.
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