211.2 Real property; definition; determination of taxable status; acquisition for public purposes by purchase or condemnation; responsibilities of parties in real estate transaction; “levy date” defined. Sec. 2. (1) For the purpose of taxation, real property includes all of the following: (a) All land within this state, all buildings and fixtures on the land, and […]
211.2a Mobile home as real property; assessment; exclusions; “travel trailer” and “camping trailer” defined. Sec. 2a. (1) For purposes of section 2, a mobile home which is not covered by section 41 of Act No. 243 of the Public Acts of 1959, being section 125.1041 of the Michigan Compiled Laws, and while located on land […]
211.3 Real property; parties assessable; persons treated as owner; property of deceased persons. Sec. 3. Real property shall be assessed in the township or place where situated, to the owner if known, and also to the occupant, if any; if the owner be not known and there be an occupant, then to such occupant, and […]
211.4 Real property; licensed homesteads; part-paid state lands; assessment; contents. Sec. 4. All licensed homesteads lands, the fee of which is in the state, when the licensee is entitled to make final proof to obtain a patent for the same, shall be assessed and treated as real property. The interest in land of any person […]
211.5 Real property; assessment of corporate realty. Sec. 5. The real property of a corporation shall be assessed to the name of the corporation as to an individual, if known, in the township or place where situated, or it may be assessed to the occupant or to any authorized agent if so requested of the […]
211.6 Real property; tenants in common; assessment of undivided interests. Sec. 6. Undivided interests in lands owned by tenants in common, not being co-partners, may be assessed to the owners thereof, if so requested, and in the discretion of the supervisor. History: 1893, Act 206, Eff. June 12, 1893 ;– CL 1897, 3829 ;– CL […]
211.6a Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012. Compiler’s Notes: The repealed section pertained to mineral rights assessed separate from surface rights.
211.6b Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012. Compiler’s Notes: The repealed section pertained to mineral rights consisting of undeveloped metallic resources assessed separately from surface rights.
