Michigan § 211.12 - Copartnership property; taxable situs; liability of each partner.
Full text of Michigan Michigan Compiled Laws § 211.12 — Copartnership property; taxable situs; liability of each partner., with citation guidance and answers to common questions.
§ 211.12. Copartnership property; taxable situs; liability of each partner.
For the purpose of assessing property and collecting taxes, a copartnership shall be treated as an individual, and whenever the name of the owner or occupant of property is required to be entered upon the assessment roll, if such property is owned or occupied by a copartnership, the firm name shall be used. A copartnership shall be deemed to reside in the township, where its business is principally carried on. Each partner shall be liable for the whole tax.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 211.12
What does Michigan Compiled Laws § 211.12 cover?
Section 211.12 ("Copartnership property; taxable situs; liability of each partner.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Michigan § 211.12?
A common citation format is "Michigan Compiled Laws § 211.12" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 211.12 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.