Section 211.27e – Reports; Transmission of Information From Affidavits; Definitions.
211.27e Reports; transmission of information from affidavits; definitions. Sec. 27e. (1) Not later than June 5, 2014, the assessor for each city and township shall report to the county equalization director all of the following: (a) The 2013 taxable value of commercial personal property and industrial personal property for each municipality in the city or […]
Section 211.24 – Property Tax Assessment Roll; Time; Use of Computerized Database System.
211.24 Property tax assessment roll; time; use of computerized database system. Sec. 24. (1) On or before the first Monday in March in each year, the assessor shall make and complete an assessment roll, upon which he or she shall set down all of the following: (a) The name and address of every person liable […]
Section 211.24a – Tax Rolls; Preparation by County; Expense.
211.24a Tax rolls; preparation by county; expense. Sec. 24a. Notwithstanding any other provisions of this act, a county, by resolution of the board of supervisors, may prepare tax rolls and extend the taxes thereon for the cities and townships in the county at the expense of the county or the local unit. History: Add. 1963, […]
Section 211.24b – Assessment Based on Taxable Value; Application.
211.24b Assessment based on taxable value; application. Sec. 24b. (1) The tax roll and the tax statement shall clearly set forth the latest taxable value for each item of property. (2) The supervisor or assessor shall spread the taxes on the tax roll on the taxable value for each item of property. (3) These requirements […]
Section 211.24c – Notice of Increase in Tentative State Equalized Valuation or Tentative Taxable Value; Contents; Required Information and Forms; Addressing and Mailing Assessment Notice; Effect of Failure to Send or Receive Assessment Notice; Calculation of Tentative Equalized Valuation; Model Assessment Notice Form; Statement; Separate Statement.
211.24c Notice of increase in tentative state equalized valuation or tentative taxable value; contents; required information and forms; addressing and mailing assessment notice; effect of failure to send or receive assessment notice; calculation of tentative equalized valuation; model assessment notice form; statement; separate statement. Sec. 24c. (1) The assessor shall give to each owner or […]
Section 211.24d – Structures or Improvements Approved for Acquisition by Governmental Units; Exemption; Affidavit; False Statement; Notice of Reoccupancy; Noncompliance; Condition for Exemption.
211.24d Structures or improvements approved for acquisition by governmental units; exemption; affidavit; false statement; notice of reoccupancy; noncompliance; condition for exemption. Sec. 24d. (1) When the occupancy of a structure or improvement approved for acquisition by the appropriate units of local and federal government is subsequently vacated, the real property shall be exempt from ad […]
Section 211.24e – Definitions; Levying Ad Valorem Property Taxes for Operating Purposes; Limitation; Reduction; Approving Levy of Additional Millage Rate; Change in State Equalized Valuation of Local Governmental Unit Resulting From Appeal; Insufficiency of Additional Millage Rate; Public Hearing; Notice; Establishing Proposed Additional Millage Rate Before Public Hearing; Calculating Reductions in Millage Rates; Amount Used for Substance Abuse Treatment Programs; Distribution to Coordinating Agency; Applicability of Section; Effect of MCL 380.1211.
211.24e Definitions; levying ad valorem property taxes for operating purposes; limitation; reduction; approving levy of additional millage rate; change in state equalized valuation of local governmental unit resulting from appeal; insufficiency of additional millage rate; public hearing; notice; establishing proposed additional millage rate before public hearing; calculating reductions in millage rates; amount used for substance […]
Section 211.24f – Proposal Authorizing Bond Issuance or Millage Rate; Ballot; Maximum Number of Elections; Submitting Single Question on Renewal and Additional Millage.
211.24f Proposal authorizing bond issuance or millage rate; ballot; maximum number of elections; submitting single question on renewal and additional millage. Sec. 24f. (1) If a taxing unit submits a proposal on the question of authorizing the issuance of bonds, imposing a new millage, or increasing or renewing an existing millage, except an ad valorem […]
Section 211.25 – Description of Real Property.
211.25 Description of real property. Sec. 25. (1) The description of real property may be as follows: (a) If the land to be assessed is an entire section, it may be described by the number of the section, township, and range. (b) If the tract is a subdivision of a section authorized by the United […]
Section 211.25a – Real Estate Index Number System.
211.25a Real estate index number system. Sec. 25a. An assessing officer, with the approval of the governing body of the city or township, may establish a real estate index number system for listing real estate for purposes of assessment and collection of taxes, in addition to, or in lieu of, the method of listing by […]