Michigan Code — TAXATION.OF.REAL.AND.PERSONAL.PROPERTY
Browse 469 sections in division TAXATION.OF.REAL.AND.PERSONAL.PROPERTY of the Michigan code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 211.1. Property subject to taxation.
- § 211.1a. Short title; general property tax act.
- § 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.
- § 211.2a. Mobile home as real property; assessment; exclusions; “travel trailer” and “camping trailer” defined.
- § 211.3. Real property; parties assessable; persons treated as owner; property of deceased persons.
- § 211.4. Real property; licensed homesteads; part-paid state lands; assessment; contents.
- § 211.5. Real property; assessment of corporate realty.
- § 211.6. Real property; tenants in common; assessment of undivided interests.
- § 211.7. Federal property.
- § 211.7a. Definitions; exemption affidavit; mailing; return; notice of availability; failure to send or receive exemption affidavit; payment to local unit required to mail exemption affidavits; reimbursement claim for expenses.
- § 211.7b. Exemption of real property used and owned as homestead by disabled veteran or surviving spouse; filing and inspection of application; cancellation of taxes; local taxing unit to bear loss; proration of exemption for partial year; definitions.
- § 211.7c. Continuation of exemption granted under MCL 211.7b; rescission or subsequent denial of exemption.
- § 211.7d. Housing exemption for elderly or disabled families; definitions.
- § 211.7e. Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed.
- § 211.7g. Seawall, jetty, groin, dike, or other structure.
- § 211.7h. Definitions; application for solar, wind, or water energy tax exemption certificate; filing; form; concurrent applications; findings and approval of department of commerce; issuance and effective date of certificate; valuation of covered energy conservation device exempt from property taxes; statement of total acquisition cost; sending certificate or notification of refusal; revocation of certificate; notification; appeal; issuance of new certificate prohibited; necessity of obtaining construction permit; effective date of section.
- § 211.7i. “Existing facility” defined; tax exemption for increased value of existing facility.
- § 211.7j. Tax exemption for new or existing facility for which commercial housing facilities exemption certificate issued.
- § 211.7k. Tax exemption for facility for which industrial facilities exemption certificate issued.
- § 211.7l. State property.
- § 211.7m. Property owned or being acquired by county, township, city, village, school district, or political subdivision; parks.
- § 211.7n. Nonprofit theater, library, educational, or scientific institution; nonprofit organization fostering development of literature, music, painting, or sculpture.
- § 211.7o. Nonprofit charitable institution; exemption; definitions.
- § 211.7p. Memorial homes or posts.
- § 211.7q. Boy or girl scout or camp fire girls organization; 4-H club or foundation; young men's or young women's Christian association; exemption; limitation; waiver of residence requirement.
- § 211.7r. Certain clinics.
- § 211.7s. Houses of public worship; parsonage.
- § 211.7t. Burial grounds; rights of burial; tombs and monuments.
- § 211.7u. Principal residence of persons in poverty; exemption from taxation; applicability of section to property of corporation; eligibility for exemption; application; policy and guidelines to be used by local assessing unit; duties of board of review; exemption by resolution and without application for certain tax years; appeal of property assessment; audit program; "principal residence" defined.
- § 211.7v. Property of certain corporations and railroads.
- § 211.7w. Property of agricultural society used primarily for fair purposes.
- § 211.7x. Parks; monument ground or armory; property leased by nonprofit corporation to state.
- § 211.7y. Landing area; description of approach clear zones and transitional surface areas in statement; standards; certification.
- § 211.7z. Property used primarily for public school or other educational purposes; parent cooperative preschools.
- § 211.7aa. Exemption of real property leased, loaned, or otherwise made available to municipal water authority.
- § 211.7bb. Tax exemption for nursery stock seasonal protection unit; definition.
- § 211.7cc. Principal residence; exemption from tax levied by local school district for school operating purposes; procedures; 2020 deadline extension; exception for temporary absence due to damage or destruction; definitions.
- § 211.7dd. Definitions.
- § 211.7ee. Qualified agricultural property exemption from tax levied by local school district for school operating purposes; procedures.
- § 211.7ff. Real and personal property located in renaissance zone; applicability to eligible data center property; definitions.
- § 211.7gg. Property held by land bank fast track authority; exemption from taxes; definitions.
- § 211.7hh. Qualified start-up business; exemption from tax.
- § 211.7ii. Tax exemption for property used by innovations center in certified technology park.
- § 211.7jj. Federally-qualified health center; tax exemption; definition.
- § 211.7jj[1]. Qualified forest property; exemption; limitation; forest management plan; maintenance and availability of list of qualified foresters; application; review of forest management plan, application, and supporting documents by department; school tax affidavit; denial; appeal; claiming exemption; collection of fee by local tax collecting unit; removal of exemption and recapture of tax; filing appeal; placement on tax roll; corrected tax bill; notification of change in use of property; subject to recapture tax; report; retention of documents; disclosure of information; exemption from tax levied by local school district for school operating purposes; definitions.
- § 211.7kk. Eligible nonprofit housing property; tax exemptions; duration; definitions.
- § 211.7mm. Charitable nonprofit housing organization; real and personal property used for retail store; exemption; definitions.
- § 211.7nn. Supporting housing property; tax exemption; rescission; "supportive housing property" defined.
- § 211.7oo. Low grade iron ore and low grade iron ore mining property; tax exemption.
- § 211.7pp. Mineral and right, claim, lease, or option; tax exemption; shaft, incline, adit, or value of overburden stripping at open mine; tax exemption; "mineral" and "open mine" defined.
- § 211.7qq. Mineral-producing property; tax exemption; "mineral-producing property" and "mineral severance tax" defined.
- § 211.7ss. New construction on development property; tax exemption under MCL 380.1211; filing of affidavit; determination by assessor; rescission of exemption; failure to file rescission; penalty; appeal; denial or modification of existing exemption by assessor; erroneous granting of exemption; withdrawal; issuance of corrected tax bill; definitions.
- § 211.7tt. Real and personal property owned by eligible economic development group; tax exemption; adoption of resolution by local tax collecting unit; notification to assessor and legislative body; determination by state tax commission; approval of resolution; election to withdraw mills levied by county; filing copy of resolution; report; "eligible economic development group" defined.
- § 211.7uu. Act inapplicable to nonprofit street railway.
- § 211.7vv. Transitional qualified forest property; tax exemption; property subject to tax under transitional qualified forest property specific tax act; definition.
- § 211.7ww. Aquaculture production facility or hydroponics production facility; tax exemption; definitions.
- § 211.7xx. Public bridge facility exemption; definitions.
- § 211.8. Personal property; scope.
- § 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.
- § 211.8b. Personal property located on real property; taxable value.
- § 211.8c. Daily rental property; assessment; conditions; audit; personal property; definitions.
- § 211.9. Personal property exempt from taxation; real property; definitions.
- § 211.9b. Special tool; exemption from taxation; definitions.
- § 211.9c. Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined.
- § 211.9d. Computer software exempt from taxation; construction of section; “computer software” defined.
- § 211.9e. Intangible personal property exempt from taxes collected; effect of section on taxable status of computer software.
- § 211.9f. Personal property of business; resolution; tax exemption; duration; continuation; determination by state tax commission; adoption of resolution by Next Michigan development corporation; written agreement; exemption for eligible manufacturing personal property; delivery of combined document; definitions.
- § 211.9g. Area designated as rural enterprise community; exemption of personal property that is component part of natural gas distribution system.
- § 211.9g[1]. Leased bottled water coolers; exemption.
- § 211.9i. Alternative energy personal property; exemption from tax.
- § 211.9j. Tax exemption for property used by qualified high-technology business in innovations center.
- § 211.9k. Industrial personal property or commercial personal property; tax exemption.
- § 211.9m. Qualified new personal property; exemption; combined document; requirements; denial of claim; books and records; fraudulent claim; definitions.
- § 211.9n. Qualified previously existing personal property; exemption; combined document; requirements; denial of claim; books and records; fraudulent claim; definitions.
- § 211.9o. Eligible personal property; exemption; statement; books and records; audit program; filing rescission and statement if property no longer eligible; denial of claim for exemption; fraudulent claim; penalties; definitions.
- § 211.9p. Qualified heavy equipment rental personal property; exemption; annual filing of statement; requirements; denial of claim; books and records; fraudulent claim; definitions.
- § 211.10. Annual assessment of property.
- § 211.10a. Assessment rolls and appraisal cards; inspection and copying.
- § 211.10c. State assessor's board; creation; appointment, qualifications, and terms of members; expenses; training courses; examinations; conducting business at public meeting; notice; writings available to public.
- § 211.10d. Annual assessment by certified assessor; training or test; establishment and supervision of school of assessment practices; examination; conditional 6-month certification; certification upon completion of qualifications; assessment if certified assessor unavailable; cost of preparing rolls; certification of assessment roll; cost of training; misdemeanor; rules; certification of director of county tax or equalization department; conditional extensions; vacancy.
- § 211.10e. Use of official assessor's manual or any manual approved by state tax commission; records.
- § 211.10f. Preparation of certified assessment roll; costs; quality of tax maps and appraisal records; levy of interim taxes; substitution of latest complete assessment roll; effect and labeling of interim tax levy; notice of new assessment; petition for hearing; contents of notice; final levy; reporting difference in tax; sharing additional taxes or credits against tax liability; technical assistance; certified copy of orders; copy of final determination.
- § 211.10g. Audit program; audit of assessing districts; notice of noncompliance; corrective action plan; written petition to challenge determination; designated assessor; costs; definitions.
- § 211.11. Corporate property; situs; exemptions.
- § 211.12. Copartnership property; taxable situs; liability of each partner.
- § 211.13. Personal property; taxable situs; persons assessable; assessment roll preparation.
- § 211.14. Personal property; taxable situs.
- § 211.14a. Assessment of property in alternate location; definitions.
- § 211.15. Forest products; place of destination; products in transit.
- § 211.16. Forest products; duty of supervisor.
- § 211.17. Taxable situs of personal property; transfer after tax day.
- § 211.19. Statement as to assessable property.
- § 211.21. Willful neglect or refusal to make statement; penalty; report; fraudulent claim for personal property exemption.
- § 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.
- § 211.22a. Personal property examiners; certification; powers; expenses; examination of property.
- § 211.23. Statement; filing, preservation, permissible uses, unlawful use, liability for damages.
- § 211.23a. County-wide appraisal of property for assessment; expenses.
- § 211.24. Property tax assessment roll; time; use of computerized database system.
- § 211.24a. Tax rolls; preparation by county; expense.
- § 211.24b. Assessment based on taxable value; application.
- § 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.
- § 211.24d. Structures or improvements approved for acquisition by governmental units; exemption; affidavit; false statement; notice of reoccupancy; noncompliance; condition for exemption.
- § 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.
- § 211.24f. Proposal authorizing bond issuance or millage rate; ballot; maximum number of elections; submitting single question on renewal and additional millage.
- § 211.25. Description of real property.
- § 211.25a. Real estate index number system.
- § 211.26. Tax roll; description of personal property.
- § 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" defined; value of transferred property; "purchase price" defined; additional definitions; "standard tool" defined.
- § 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.
- § 211.27b. Failure to notify assessing office; adjustment; taxes, interest, and penalties; personal liability.
- § 211.27c. Failure to notify assessing office; action to be taken by taxing unit.
- § 211.27d. Report by county equalization director.
- § 211.27e. Reports; transmission of information from affidavits; definitions.
- § 211.28. Board of review for township or city; appointment, qualifications, and terms of members; vacancy; eligibility; quorum; adjournment; deciding questions; board of review committees; meetings; size, composition, and manner of appointment of board of review; alternate members; indorsement of assessment roll; duties and responsibilities contained in MCL 211.29; single board of review.
- § 211.29. Board of review of township; meeting; submission, examination, and review of assessment roll; additions to roll; correction of errors; compliance with act; review of roll on tax day; prohibitions; entering valuations in separate columns; approval and adoption of roll; conducting business at public meeting; notice of meeting; notice of change in roll.
- § 211.30. Board of review; meetings; alternative dates; sessions; request, protest, or application for correction of assessment; hearing; examination of persons under oath; filing by nonresident taxpayer; notice; filing, hearing, and determination of objection; right of appeal; approval or disapproval of personal property exemption; indorsement and signed statement; delivery of assessment roll; ordinance or resolution authorizing filing of protest by letter; notice of option.
- § 211.30a. Township board of review; completion of review, date.
- § 211.30b. Revision of personal property assessments in 1965.
- § 211.30c. Reduced amount as basis for calculating assessed value or taxable value in succeeding year; applicability of section.
- § 211.31. Township board of review; completed roll valid; conclusive presumption.
- § 211.32. Township board of review; quorum; conscription of absent members; second meeting alternative.
- § 211.33. Secretary of board of review; record; filing; form.
- § 211.33a. Collection and levy of taxes for 2020 tax year; modifications.
- § 211.34. Determination of county equalized value; conducting business at public meeting; notice of meeting; advising local taxing units of increased equalized value; reduction of maximum authorized millage rate; examination of assessment rolls to ascertain equal and uniform assessment of real and personal property; equalization procedure; establishment of department to survey assessments and assist board of commissioners; appeal to state tax tribunal; authority of agent to file and sign petition for appeal.
- § 211.34a. Tabular statement of tentative equalization ratios and estimated multipliers; preparation; publication; copies, notices; effect on equalization procedures; appeal.
- § 211.34b. Joint equalization department; establishment; duties.
- § 211.34c. Classification of assessable property; tabulation of assessed valuations; transmittal of tabulation and other statistical information; description; buildings on leased land as improvements; total usage of parcel which includes more than 1 classification; notice to assessor and protest of assigned classification; decision; petition; arbitration; determination final and binding; appeal by department; construction of section; separate assessment roll for certain property.
- § 211.34d. Definitions; tabulation of tentative taxable value; computation of amounts; calculation of millage reduction fraction; transmittal of computations; delivery of signed statement; certification; tax levy; limitation on number of mills; application of millage reduction fraction or limitation; voter approval of tax levy; incorrect millage reduction fraction; recalculation and rounding of fractions; publication of inflation rate; permanent reduction in maximum rates.
- § 211.34e. Millage reduction fraction; calculation; application to local school district millage.
- § 211.35. State tax statement; duties of state treasurer; apportionment.
- § 211.36. Duties of township clerk; tax levy by county board of commissioners; certification of school millage elections; certification of taxes levied for certain purposes; direction for spread of millages; county in which library is located; expenses.
- § 211.37. County board of commissioners; determination of money for county purposes; apportionment of money, state tax, and indebtedness of county; correction of certificates, statements, papers, records, or proceedings; spread of money on assessment rolls; applicability of section.
- § 211.37a. Appeal to state tax board; assessment of costs; method of reimbursement.
- § 211.38. Duplicate apportionment certificates; failure to certify, official notice.
- § 211.39. Assessment of taxes; avoiding fractions in computation; separate assessments and entries; designation of columns; imprinting tax receipt; printed statement.
- § 211.39a. Tentative levy; final levy; additional taxes; credits; technical assistance.
- § 211.40. Lien for taxes; priority; statement and receipts for taxes to show taxing unit's fiscal year.
- § 211.40a. Date on which taxes become lien; designation; affidavit.
- § 211.41. Assessor; local clerk; duties; county clerk; statement to state treasurer; contents.
- § 211.41a. Statement of land conveyance furnished to township supervisors.
- § 211.42. Tax roll; preparation; annexation and contents of warrant; loss of roll; copy of roll with warrant as “tax roll”.
- § 211.42a. Use of computerized data base as tax roll; authorization; requirements; certification; computer terminal for public viewing; noncompliance; notice; failure to correct condition of noncompliance; withdrawal of approval; proceedings; rules.
- § 211.43. Notice of taxes apportioned to township; bond; schedule for delivering tax collections; alternative schedule; accounting for and delivering tax collections; resolution; willfully neglecting or refusing to perform duty; penalty; interest earned; alternative agreement; definitions.
- § 211.43a. Delay in receipt of tax roll; fees for unpaid taxes; delinquent tax return.
- § 211.43b. Public moneys; depository; liability.
- § 211.43c. Retention of earned interest.
- § 211.44. Collection of taxes; mailing and contents of tax statement; failure to send or receive notice; time and place for receiving taxes; property tax administration fees; return of excess; cost of appeals; waiver of interest, penalty charge, or property tax administration fee; use of fee; cost of treasurer's bond; enforcement of collection; seizing property or bringing action; amounts includable in return of delinquent taxes; distributions by county treasurer; local governing body authorization for imposition of fees or late penalty charges; annual statement; taxes levied after December 31, 2001 on qualified real property; definitions.
- § 211.44a. Summer property tax levy; imposition; tax previously billed and collected as part of winter property tax; collection; procedures; lien; interest; applicability of act to proceedings; establishment of revenue sharing reserve fund; expenditures by counties; limitations; "inflation rate" defined; deposit into other levies reserve fund; issuance of supplemental winter tax bill; collection of summer property tax levy by treasurer collecting state education tax.
- § 211.44b. Determining date payment received; applicability of section.
- § 211.44c. Special assessment levied after December 31, 1998.
- § 211.44d. Summer property tax levy; retention of administration fees.
- § 211.45. Collection; time limit.
- § 211.46. Collecting personal property taxes remaining unpaid on February 15; demand; receipt for payment; entering fact and date of payment on tax roll.
- § 211.47. Seizure of personal property for nonpayment of taxes; sale at public auction; notice; adjournment of sale; return of balance; returning tax as unpaid; garnisheeing debtors; tax roll as prima facie evidence; property owned by person on tax day for year in which unpaid tax levied; recovery of money paid in civil action; personal liability of person owning real property on tax day for year unpaid tax levied; "person" defined.
- § 211.47a. Treasurer's bill of sale of property sold for unpaid taxes; contents.
- § 211.48. Collecting officer's fee in case of distress and sale of goods and chattels; certified statement of property removed from township; contents; statement as evidence; authorization to levy and collect; transmittal of statement; double collection fees and additional sum; transmittal and receipt of taxes and collection fees; marking taxes paid on tax roll; levy and collection of executions issued upon judgments.
- § 211.49. Surplus from sale; contested claim; remedy; treasurer's liability; rule in action.
- § 211.51. Failure of township treasurer to file bond with county treasurer; failure to appoint treasurer to give bond and deliver receipt; delivery of tax roll and warrant; collection and return of taxes; adding property tax administration fee, late penalty charge, and interest; return of excess amount; powers of county treasurer; persons eligible for deferment of summer property taxes; deferred taxes not subject to penalties or interest; filing and form of intent to defer; duties of treasurer; statement of taxes deferred; levy and collection of summer property taxes by local taxing unit; definitions.
- § 211.52. Incomplete collection; disbursement of collection funds.
- § 211.52a. Returning erroneously collected taxes or taxes ordered returned by court order.
- § 211.53. Payment of taxes or special assessments; certificate; payment by owner of part or parcel of real property assessed in 1 description; suspected violation of or potential nonconformity with land division act; nonrecognition of division; payment by lienholder or tenant; payment by owner of mineral rights or surface rights; property acquired for highway purposes; excluding payment made by means of property tax credit; accepting less than total taxes or special assessments due.
- § 211.53a. Recovery of excess payments not made under protest.
- § 211.53b. Qualified error; verification, approval, and affidavit; correction of records; rebate; notice and payment; initiation of action; actions of board of review; exemption; appeal; approval; alternative meeting dates; "qualified error" defined.
- § 211.53c. Denial of claim for exemption; appeal.
- § 211.53d. Corrections to assessment rolls.
- § 211.54. Collected and unpaid taxes; accounting to county treasurer; time.
- § 211.55. Duplicate statement of uncollected taxes on roll; unpaid special assessment as delinquent tax; original tax roll as delinquent roll; tax roll forms; affidavit; stamp or marking to note payment of delinquent tax; certificate; rejection of tax; duplicate statement of school taxes collected and school taxes unpaid; recordation and filing of duplicate statements or copies; receipt and statements as vouchers.
- § 211.56. Indorsing settlement of bond on statement; discharge from obligation of bond; liability on bond for incorrect returns; deposit, filing, and preservation of tax roll; tax roll as evidence; statement of uncollected personal property taxes; warrant authorizing collection; payment of sums collected; credit and receipt for collection; liability; agreement for collection of delinquent personal property taxes; condition; notice demanding payment; neglecting or refusing to pay tax; distraint and sale; legal and equitable remedies; collection, deposit, and use of fees, interest, penalties, costs, charges, or expenses; transfer of excess money; distribution of taxes collected.
- § 211.56a. Personal property taxes uncollected for 5 years; petition; striking from rolls; judgment; duties of county treasurer.
- § 211.57. Statement of unpaid taxes; return of delinquent taxes; extension of time; rules; notices.
- § 211.57a. State treasurer to prescribe practice for county treasurers; failure of county treasurer to comply; state treasurer to complete work; expense borne by county; state treasurer to furnish to county treasurers changes in tax laws.
- § 211.58. Payments to county treasurer; receipt; numbering; certificate.
- § 211.59. Payment of taxes on property returned as delinquent; interest and county property tax administration fee; allocation and distribution of taxes and interest; additional charge as lien on property; crediting expense charge to land reutilization fund and to general fund; reimbursement of state and county; disposition and use of county property tax administration fee; claim by certain persons for credit on taxes paid for principal property; indicating fee on delinquent tax roll; disposition and use of fees.
- § 211.60. Disposition, sale, and redemption of delinquent tax property; purpose, method, and manner; time and place of tax sale; cancellation; expenses, county property tax administration fee, and interest; enforcement of lien; limitation on tax sale.
- § 211.60a. Cancellation of tax sale; return of property for forfeiture, foreclosure, and sale; county property tax administration fee; enforcement of lien.
- § 211.67c. Property remaining subject to lien recorded pursuant to MCL 324.20101 to 324.20142.
- § 211.78. Delinquent taxes; return, forfeiture, and foreclosure of property; construction of act; election to have state foreclose property forfeited to county; resolution; rescission of prior resolution; foreclosure as voluntary; agreement for collection of taxes or enforcement and consolidation of tax liens; definitions.
- § 211.78a. Property returned as delinquent subject to forfeiture, foreclosure, and sale; unpaid taxes from preceding year; county property tax administration fee and interest; notice of return of delinquent taxes; annual fee; procedures and schedules established by ordinance.
- § 211.78b. Notice provisions; June 1.
- § 211.78c. Notice provisions; September 1.
- § 211.78d. Additional fee; October 1.
- § 211.78e. List of property subject to forfeiture for delinquent taxes; determinations.
- § 211.78f. Notice provisions; unpaid delinquent taxes; additional notices; circulation; insert.
- § 211.78g. Property delinquent for preceding 12 months or forfeited for total amount; right to possession by foreclosing governmental unit; limitation; recording certificate with county register of deeds; redemption; property as site of environmental contamination; payment reduction program; requirements; "local unit of government" defined.
- § 211.78h. Petition for foreclosure; filing in circuit court; removal of property from petition; withholding property by foreclosing governmental unit; hearing date.
- § 211.78i. Identification of owners of property interest; title search; personal visit to determine occupancy; publication of notice; sources of identification; notice provisions; prohibited assertions if failure to redeem property; noncompliance; “authorized representative” defined; applicability of other requirements.
- § 211.78j. Schedule of show cause hearing by foreclosing governmental unit.
- § 211.78k. Petition for foreclosure; proof of service of notice; filing with circuit court; contesting validity or correctness by person claiming property interest; filing objections; withholding property from foreclosure or extending redemption period; entry of judgment; specifications; failure to pay delinquent taxes, interest, penalties, and fees after entry of judgment; appeal to court of appeals; recording notice of judgment; cancellation; submission of certificate of error.
- § 211.78l. Owner of extinguished recorded or unrecorded property interest; action for possession or recovery of property or interests; right to sue not transferable.
- § 211.78m. Granting state right of first refusal; election by state not to purchase property; purchase of property by city, city authority, village, township, county, or county authority; property sale at auction; notice of time and location; procedure; property not previously sold; disposition of sale proceeds; joint sale by 2 or more county treasurers; deed recording; cancellation of taxes and certain costs upon transfer or retention of property; foreclosed property defined as facility under MCL 324.20101; person convicted for executing false affidavit; definitions.
- § 211.78n. Land reutilization fund.
- § 211.78o. Forms.
- § 211.78p. Conveyance of property to Indian tribe; liability for delinquent taxes.
- § 211.78q. Delinquent property tax installment payment plan; tax foreclosure avoidance agreement.
- § 211.78r. Foreclosing governmental unit for county other than this state; acquisition of property owned by this state, federal government, or other governmental entity; methods; conveyance of real property owned by authority to foreclosing governmental unit; execution and recording of conveyance documents; sale of property; deposit of net proceeds; powers, duties, functions, or responsibilities of authority under land bank fast track act; "authority" defined.
- § 211.78s. Applicability of MCL 211.78a to 211.78r; notice in separate insert; definitions.
- § 211.78t. Notice of intent to claim interest; form and contents; procedures; hearing; definitions.
- § 211.79. Certified abandoned property; definition.
- § 211.79a. Abandoned property; action to quiet title.
- § 211.87. Adjustment of accounts; statement of account; interest on delinquent payments; charge back lists.
- § 211.87a. Detailed statement of delinquent taxes to school district; contents; city or township treasurer; duty.
- § 211.87b. Delinquent tax revolving fund; creation; designation; payments; commingled money, property, or assets; recovery of delinquent taxes and interest; reduction of interest rate; lien; validation and confirmation of resolution or agreement; separate funds or accounts; county treasurer as agent; powers and duties of county treasurer; interest charges, penalties, and county property tax administration fee rates; transfer of surplus; borrowing money; alternative method for paying delinquent taxes; effect of MCL 211.87f.
- § 211.87c. Delinquent tax revolving fund; resolution authorizing borrowing and issuance of notes; amounts; limitation; pledge of delinquent taxes; segregated fund or account; disposition of note proceeds; requirements as to notes and resolution authorizing issuance; sale and award of notes; full faith and credit; designation as general obligation tax notes; provisions; payment and registration of notes; county under home rule charter; notes secured under trust or escrow agreement; exemption from revised municipal finance act; effect of MCL 211.87f.
- § 211.87d. Submitting to voters question of issuing revolving fund notes at general or special election; establishment of revolving fund; limitation; form of question; issuance of notes; issuance of general obligation tax notes secured by delinquent taxes; submitting question annually; issuance of nonvoted notes; issuance of coupon notes.
- § 211.87f. Delinquent tax revolving fund; continuation; resolution; designation; commingled money, property, or assets; right, title, or interest of county; right of recourse; interest rate; lien; validation and confirmation of resolution or agreement; segregated fund or account; county treasurer as agent; powers and duties of county treasurer; approval of resolution adopted pursuant to subsection (1).
- § 211.87g. Contract for registration of notes with bank or trust company; provisions; delivery of notes to depository trustee; authentication; issuance of registered notes without actual or facsimile seal or signature of treasurer.
- § 211.89. Provisions applicable for time period prescribed in subsection (2); applicability of subsection (1).
- § 211.89a. City with population of 600,000 or more; return of uncollected delinquent taxes to county treasurer; personal liability; right of city to bring in personam action; remittance by county treasurer.
- § 211.89b. City with population of 600,000 or more; taxes levied after December 31, 2003.
- § 211.89c. Solid waste fee; treatment as delinquent; applicability of section; "solid waste fee" defined.
- § 211.89d. Return of uncollected delinquent taxes levied on real property after December 31, 2008; return of uncollected delinquent taxes levied on real property prior to December 31, 2008; personal liability; right of city to bring in personam action; definitions.
- § 211.89e. Return of uncollected delinquent taxes levied on personal property after December 31, 2008; return of uncollected delinquent taxes levied on personal property prior to December 31, 2008; collection of taxes; provisions; definitions.
- § 211.90. Compensation and expenses; payment.
- § 211.91. Losses by default; allocation.
- § 211.92. List of part-paid and homestead lands; contents, time.
- § 211.100. Prosecuting attorney; duties.
- § 211.105. Organization of new county; division of local tax collecting unit; effect on assessments; credit.
- § 211.107. Applicability of interest, penalty, and fee requirements to cities and villages; prerequisite for protest to board of review; reference to supervisor, township treasurer, and board of review; composition of board in certain cities; sessions; election and duties of chairperson and clerk; purchase of county tax lien; enforcement and collection; interest and penalties; validity of pledge; foreclosure; county tax lien.
- § 211.107a. Authority of city to increase rate of taxation; referendum; maximum; reduction; limitation.
- § 211.108. Unpaid tax return; ordinance; description rejected by county treasurer; judicial sale; condition.
- § 211.109. Deputies; authorized acts; responsibility.
- § 211.110. Statement of rejected taxes.
- § 211.111. Deputy township treasurer; appointment; consent; oath; powers and duties; liability; compensation; assisting treasurer.
- § 211.112. Collected taxes unaccounted; power of supervisor.
- § 211.113. Waste; removal of property from lands bid to state prohibited; warrant for seizure and sale of property; agreement; injunctive relief.
- § 211.114. Injunctions.
- § 211.116. Assessment or review willfully erroneous; penalty.
- § 211.117. Failure to record payment; penalty.
- § 211.118. Perjury.
- § 211.119. Wilfully neglecting or refusing to perform duty; intentional, arbitrary, or capricious violations; penalties.
- § 211.120. Claim for exemption; prohibited conduct; violations; penalties; enforcement; applicability of penalty provisions.
- § 211.121. Publication of tax laws; distribution; service claims audit.
- § 211.122. Forms and record books; state treasurer to prescribe.
- § 211.125. Vested rights.
- § 211.126. Repeal; saving clause.
- § 211.135. Recording of conveyances; tax certificate; excepted conveyances; register of deeds; violation; penalty.
- § 211.137. Writs of assistance.
- § 211.139. Examination of proceedings; collection of taxes.
- § 211.146. State tax commission; secretary and chief clerk; election, terms, duties, and compensation; availability of record to public.
- § 211.147. Oath of office; compensation and expenses.
- § 211.148. State tax commission; meetings; access to records and rolls; subpoena; fees; scope of examination; penalties.
- § 211.149. Regular meetings; adjourned sessions; special sessions; conducting business at public meeting; notice.
- § 211.150. State tax commission; duties.
- § 211.151. State tax commission; report to governor; contents; time; printed copies.
- § 211.152. State tax commission; inspection of assessment rolls; time; review procedure; complaints; hearing; notice; report; correction; contested case proceedings.
- § 211.152a. Apportionment and levy of tax where appeal filed with state tax commission; additional taxes; refunds.
- § 211.154. Incorrect reporting or omission of property liable to taxation; placement of corrected assessment value on assessment roll; certification of taxes due; change in assessment; collection of additional taxes; penalty and interest; refund of excess tax payments; appeal.
- § 211.155. Waste and removal of property from tax delinquent lands.
- § 211.181. Taxation of lessees or users of tax-exempt real property; business conducted for profit; exceptions.
- § 211.181a. Real and personal property of qualified start-up business; exemption from tax; "qualified start-up business" defined.
- § 211.182. Assessment and collection; delinquent taxes.
- § 211.191. Taxation of exempt property when not being used for purpose for which exemption granted.
- § 211.201. Short title; property tax limitation act.
- § 211.202. Definitions.
- § 211.203. Limitation on amount of taxes; exception as to debt service tax rates; charter or general law limitation on power to levy taxes; charter tax rates; election to increase tax rate limitation; ballots; filing certified copy of election results; effective date of increase; notice of election; "taxable value" defined.
- § 211.204. Net limitation tax rate; notice to county clerks; property tax levied for payment of interest and principal on certain state obligations; allocation for charter county purposes.
- § 211.204a. Separate tax limitation vote; reduction of number of mills allocated; school district allocated less than 6 mills; applicability of subsection (2); expiration of fixed allocation.
- § 211.205. County tax allocation board; creation; membership.
- § 211.205a. Initiatory petition for separate tax limitation; signatures; filing; violation of MCL 168.1 to 168.992 applicable to petitions; penalties.
- § 211.205b. Form of petition; warning; circulator of petition; signature and acknowledgment.
- § 211.205c. Petition by tax allocation board for separate tax limitation.
- § 211.205d. Sufficiency of petition; order by resolution submitting question to electors; special election.
- § 211.205e. County tax allocation board; separate tax limitations.
- § 211.205f. County clerk; transmittal to local clerks for submission of question.
- § 211.205g. Form of question submitted to electors.
- § 211.205h. Separate tax limitations; adoption of plan.
- § 211.205i. Separate tax limitations; effective date.
- § 211.205j. Separate tax limitations; adoption; abolition of county tax allocation board; re-establishment.
- § 211.205k. Separate tax limitations; initiatory petition or resolution to alter or extend; procedure; notice; county advisory tax limitation committee; election.
- § 211.205l. Separate tax limitations; prior voted millage increases; additional millage increases.
- § 211.206. County tax allocation board; term; officers; assistance.
- § 211.207. County tax allocation board; compensation and expenses.
- § 211.208. County tax allocation board; meetings; examination of local records.
- § 211.209. Budgets and statements of local units; preparation; form.
- § 211.210. Budgets and statements of local units; filing with county tax allocation board.
- § 211.211. County tax allocation board; powers and duties in determining tax rates.
- § 211.211a. Intercounty intermediate school district; maximum tax rate.
- § 211.212. Tax levies; statement in rates; limits; debt service.
- § 211.214. District located in more than 1 county; establishment of rate; notice.
- § 211.214a. District located in more than 1 county; establishment of rates in all counties; proposed budget.
- § 211.215. County tax allocation board; maximum tax rate; final hearing; redetermination.
- § 211.216. Final order approving maximum tax rate; time; notice; certification of tax levy.
- § 211.217. Orders of board; appeal to state tax commission; judicial review.
- § 211.217a. State tax commission's orders; intercounty intermediate school district; increase or decrease of tax rates.
- § 211.251. Definitions.
- § 211.252. Tax rates in certain municipal school districts.
- § 211.253. Findings of commission; conclusiveness.
- § 211.254. Additional tax rate; levy by board of education.
- § 211.255. Rules and regulations by state treasurer.
- § 211.256. Supplementary order of commission; retroactive effect.
- § 211.281. Transfer of powers and duties of department of natural resources relating to collection of delinquent taxes and forfeiture, foreclosure, and disposition of tax-delinquent or tax-reverted property to department of treasury by type II transfer.
- § 211.371. Withholding certain land from sale; notice to state treasurer; “department” defined.
- § 211.372. Withholding certain land from sale; conveyance to grantees; delinquent taxes and special assessments; payment and certification; liens.
- § 211.373. Withholding certain lands from sale; taxes and special assessments subsequently assessed rejected by state treasurer and reassessed.
- § 211.374. Withholding certain lands from sale; payment of valid taxes and special assessments when interest acquired by state; approval.
- § 211.375. Appropriation.
- § 211.381. Payment of taxes and/or special assessments erroneously assessed; assumpsit against owner.
- § 211.391. Drain taxes; extension of time of payment.
- § 211.393. Delinquent drain taxes or highway assessments; installments; remittance of accrued interest and penalties; interest.
- § 211.394. Extended taxes or assessments deemed lien on property.