Section 211.18 – Repealed. 2002, Act 267, Imd. Eff. May 9, 2002.

211.18 Repealed. 2002, Act 267, Imd. Eff. May 9, 2002. Compiler’s Notes: The repealed section pertained to statement of possessor of assessable property.Popular Name: Act 206

Section 211.19 – Statement as to Assessable Property.

211.19 Statement as to assessable property. Sec. 19. (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 […]

Section 211.20 – Repealed. 2002, Act 267, Imd. Eff. May 9, 2002.

211.20 Repealed. 2002, Act 267, Imd. Eff. May 9, 2002. Compiler’s Notes: The repealed section pertained to form of statement and signature.Popular Name: Act 206

Section 211.21 – Willful Neglect or Refusal to Make Statement; Penalty; Report; Fraudulent Claim for Personal Property Exemption.

211.21 Willful neglect or refusal to make statement; penalty; report; fraudulent claim for personal property exemption. Sec. 21. (1) If a person, member of a firm, or officer of a corporation willfully neglects or refuses to make out and deliver a statement required under section 19 or falsely answers or refuses to answer questions concerning […]

Section 211.22 – Incorrect Statement; Inability to Obtain Statement; Examination Under Oath of Person Having Knowledge of Amount or Value of Property; Books and Records; Affidavits; Preservation; Assessment.

211.22 Incorrect statement; inability to obtain statement; examination under oath of person having knowledge of amount or value of property; books and records; affidavits; preservation; assessment. Sec. 22. (1) If a supervisor, assessing officer, member of the state tax commission, or director or deputy director of the county tax or equalization department is satisfied that […]

Section 211.22a – Personal Property Examiners; Certification; Powers; Expenses; Examination of Property.

211.22a Personal property examiners; certification; powers; expenses; examination of property. Sec. 22a. (1) The state tax commission, upon presentation by representatives of county tax or equalization departments, townships and cities, of satisfactory evidence of education, experience, or by passage of a test conducted by the commission, shall certify a successful applicant as a qualified personal […]

Section 211.23 – Statement; Filing, Preservation, Permissible Uses, Unlawful Use, Liability for Damages.

211.23 Statement; filing, preservation, permissible uses, unlawful use, liability for damages. Sec. 23. All the statements herein required to be made and received by the supervisor or assessor shall be filed by him, and shall be presented to the board of review hereinafter provided for, or provided for in any act incorporating any village or […]

Section 211.23a – County-Wide Appraisal of Property for Assessment; Expenses.

211.23a County-wide appraisal of property for assessment; expenses. Sec. 23a. The board of supervisors of any county may employ an independent appraisal firm to make a county-wide appraisal for the purpose of assisting local assessing officers in arriving at a true cash value for assessment purposes and of assisting the board of supervisors in reviewing […]