211.8 Personal property; scope. Sec. 8. For the purposes of taxation, personal property includes all of the following: (a) All goods, chattels, and effects within this state. (b) All goods, chattels, and effects belonging to inhabitants of this state, located without this state, except that property actually and permanently invested in business in another state […]
211.8a Qualified personal property of qualified business; availability for use by another person; assessment to user; statements; filing; copies; examination of books and records; additions to statement; definitions; requirements of nonprofit organization not affected. Sec. 8a. (1) Qualified personal property made available by a person that is a qualified business for use by another person […]
211.8b Personal property located on real property; taxable value. Sec. 8b. The taxable value of personal property located on a parcel of real property and assessed to the same person shall be calculated separately from the calculation of taxable value of the real property under section 27a. The taxable value of buildings on leased land […]
211.8c Daily rental property; assessment; conditions; audit; personal property; definitions. Sec. 8c. (1) Daily rental property shall be assessed to the owner at the location of the rental business and is not assessable at its location on tax day as provided in section 2 if all of the following conditions are satisfied: (a) The location […]
