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 […]
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, […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
211.26 Tax roll; description of personal property. Sec. 26. The description of personal property on said roll may be made by using the word “personal”. History: 1893, Act 206, Eff. June 12, 1893 ;– CL 1897, 3849 ;– CL 1915, 4020 ;– CL 1929, 3414 ;– CL 1948, 211.26 ;– Am. 1964, Act 275, Eff. […]
211.27 “True cash value” defined; considerations in determining value; indicating exclusions from true cash value on assessment roll; subsection (2) applicable only to residential property; repairs considered normal repairs, replacement, and maintenance; exclusions from real estate sales data; classification as agricultural real property; “present economic income” defined; applicability of subsection (5); “nonprofit cooperative housing corporation” […]
211.27a Property tax assessment; determining taxable value; adjustment; exception; “transfer of ownership” defined; qualified agricultural property; notice of transfer of property; notification of recorded transaction; definitions. Sec. 27a. (1) Except as otherwise provided in this section, property shall be assessed at 50% of its true cash value under section 3 of article IX of the […]
211.27b Failure to notify assessing office; adjustment. Sec. 27b. (1) If the buyer, grantee, or other transferee in the immediately preceding transfer of ownership of property does not notify the appropriate assessing office as required by section 27a(10), the property’s taxable value shall be adjusted under section 27a(3) and all of the following shall be […]
211.27c Failure to notify assessing office; action to be taken by taxing unit. Sec. 27c. If the buyer, grantee, or other transferee in any preceding transfer of ownership of property does not notify the appropriate assessing office as required by section 27a(8), a taxing unit may sue that buyer, grantee, or other transferee as provided […]
211.27d Report by county equalization director. Sec. 27d. Not later than the fourth Monday in June in each year, the county equalization director for each county shall report all of the following to the state tax commission on a form prepared by the state tax commission: (a) Total taxable value of all property in the […]
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 […]
