2010 Michigan Compiled Laws
Chapter 207 - TAXATION
Act 282 of 1905 - STATE BOARD OF ASSESSORS; ASSESSMENT OF PROPERTY OF CERTAIN PUBLIC UTILITIES (207.1 - 207.21)

STATE BOARD OF ASSESSORS; ASSESSMENT OF PROPERTY OF CERTAIN PUBLIC UTILITIES
Act 282 of 1905
AN ACT to provide for the assessment of the property, by whomsoever owned, operated or conducted, of railroad companies, union station and depot companies, telegraph companies, telephone companies, sleeping car companies, express companies, car loaning companies, stock car companies, refrigerator car companies, and fast freight companies, and all other companies owning, leasing, running or operating any freight, stock, refrigerator, or any other cars, not being exclusively the property of any railroad company paying taxes upon its rolling stock under the provisions of this act, over or upon the line or lines of any railroad or railroads in this state, and for the levy of taxes thereon by a state board of assessors, and for the collection of such taxes, and to repeal all acts or parts of acts contravening any of the provisions of this act.

History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909

• Section 207.1 - State board of assessors; secretary, duties; assistants.
• Section 207.2 - State board of assessors; compensation for clerical assistance, expenses.
• Section 207.3 - Access to public records; subpoena, fees; examination of witnesses and accounts; refusal, penalty.
• Section 207.4 - Annual assessment of property of certain rail transportation, telephone, and telegraph companies; reports.
• Section 207.5 - Definitions.
• Section 207.5a - Exemption of materials and supplies.
• Section 207.5b - Taxable value; determination.
• Section 207.6 - Company's annual statement; contents, time.
• Section 207.7 - Sleeping car company defined; annual statement, contents, time.
• Section 207.8 - Blanks furnished; other reports; board, self-information; penalty, exception.
• Section 207.9 - Assessment roll; contents; time; inspection of physical properties of public utilities; determination of true cash and taxable value; ocean routes; mileage adjustment.
• Section 207.10 - Assessment roll; description; form; cash and taxable valuations; placement on roll.
• Section 207.11 - State board of assessors; annual meeting; time; place; proceedings; cash or taxable value correction; certification; contents.
• Section 207.12 - County director of tax or equalization department; assessing officer; duties; failure to report; penalty; inspection and examination.
• Section 207.13 - Determining average rate of taxation; entering determination and method on records; determination and payment of supplemental tax; credit against tax allowed railroad company; amount of credit; application for credit; proof of expenditures; annual report; qualification for credit; additional annual report; granting of trackage rights.
• Section 207.13a - Tax credit; “eligible company,”“eligible expenses,”“qualified rolling stock,” defined.
• Section 207.13b - Tax credit; amount; limitation; prohibition; credit against remaining tax; carrying forward credit to offset tax liability in subsequent years; application; submission to state board of assessors; form; definitions.
• Section 207.14 - Tax assessment; tax roll; certificate; time payable; interest; lien; warrant; collection; enforcement.
• Section 207.15 - Payment of tax under protest; suit against state; unlawful taxes; disposition of recovered taxes.
• Section 207.16 - Irregularities not authorizing court intervention.
• Section 207.17 - Taxes on public utilities, payment into general fund.
• Section 207.18 - Collection of specific taxes prior to 1909.
• Section 207.19 - Certain acts as misdemeanor; penalty.
• Section 207.20 - Bribery; forfeiture, criminal prosecution.
• Section 207.21 - Repeal; saving clause.