2006 Michigan Compiled Laws - Act 206 of 1893


THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

AN ACT to provide for the assessment of rights and interests, including leasehold interests, in property and the levy and collection of taxes on property, and for the collection of taxes levied; making those taxes a lien on the property taxed, establishing and continuing the lien, providing for the sale or forfeiture and conveyance of property delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; to provide for the establishment of a delinquent tax revolving fund and the borrowing of money by counties and the issuance of notes; to define and limit the jurisdiction of the courts in proceedings in connection with property delinquent for taxes; to limit the time within which actions may be brought; to prescribe certain limitations with respect to rates of taxation; to prescribe certain powers and duties of certain officers, departments, agencies, and political subdivisions of this state; to provide for certain reimbursements of certain expenses incurred by units of local government; to provide penalties for the violation of this act; and to repeal acts and parts of acts.


History: 1893, Act 206, Eff. June 12, 1893 ;--Am. 1939, Act 37, Imd. Eff. Apr. 13, 1939 ;--Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;--Am. 1949, Act 317, Eff. Sept. 23, 1949 ;--Am. 1975, Act 334, Imd. Eff. Jan. 12, 1976 ;--Am. 1981, Act 6, Imd. Eff. Apr. 16, 1981 ;--Am. 1983, Act 254, Imd. Eff. Dec. 29, 1983 ;--Am. 1999, Act 123, Imd. Eff. July 23, 1999
Popular Name: Act 206




The People of the State of Michigan enact:

DocumentDescription
Section 211.1Property subject to taxation.
Section 211.1aShort title; general property tax act.
206-1893-REAL-PROPERTY.REAL PROPERTY. (211.2...211.6b)
206-1893-REAL-ESTATE-EXEMPTIONS.REAL ESTATE EXEMPTIONS. (211.7...211.7jj)
206-1893-PERSONAL-PROPERTY.PERSONAL PROPERTY. (211.8...211.8c)
206-1893-PERSONAL-PROPERTY-EXEMPTED.PERSONAL PROPERTY EXEMPTED. (211.9...211.9j)
206-1893-ASSESSMENT.ASSESSMENT. (211.10...211.17)
206-1893-ASSESSMENT-HOW-MADE.ASSESSMENT, HOW MADE. (211.18...211.23a)
206-1893-ASSESSMENT-ROLL.ASSESSMENT ROLL. (211.24...211.27d)
206-1893-BOARD-OF-REVIEW.BOARD OF REVIEW. (211.28...211.33)
206-1893-EQUALIZATION-BY-COUNTIES.EQUALIZATION BY COUNTIES. (211.34...211.34e)
206-1893-TAXES-HOW-AND-BY-WHOM-CERTIFIED.TAXES, HOW AND BY WHOM CERTIFIED. (211.35...211.38)
206-1893-TAXES—HOW-TO-BE-ASSESSED.TAXES—HOW TO BE ASSESSED. (211.39...211.41a)
206-1893-TAX-ROLL.TAX ROLL. (211.42...211.43c)
206-1893-COLLECTING-OF-TAXES.COLLECTING OF TAXES. (211.44...211.54)
206-1893-RETURN-OF-DELINQUENT-TAXES.RETURN OF DELINQUENT TAXES. (211.55...211.59)
206-1893-SALE-REDEMPTION-AND-CONVEYANCE-OF-DELINQUENT-TAX-LANDS.SALE, REDEMPTION AND CONVEYANCE OF DELINQUENT TAX LANDS. (211.60...211.60a)
206-1893-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD.NOTICE AND LISTS OF LANDS TO BE SOLD. (211.61... 211.69)
206-1893-SALE-BY-COUNTY-TREASURER.SALE BY COUNTY TREASURER. (211.70...211.73c)
206-1893-REDEMPTION-AND-ANNULMENT.REDEMPTION AND ANNULMENT. (211.74...211.79a)
206-1893-TAX-LANDS-HELD-BY-THE-STATE.TAX LANDS HELD BY THE STATE. (211.83...211.86)
206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF.ACCOUNTS AND SETTLEMENT THEREOF. (211.87...211.91)
206-1893-MISCELLANEOUS-PROVISIONS.MISCELLANEOUS PROVISIONS. (211.92...211.126)
206-1893-INSPECTION-AND-DISPOSITION-OF-STATE-TAX-LANDS.INSPECTION AND DISPOSITION OF STATE TAX LANDS. (211.127b... 211.134)
206-1893-SUPPLEMENTARY.SUPPLEMENTARY. (211.135...211.157)

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