2012 Michigan Compiled Laws
Chapter 211 — TAXATION OF REAL AND PERSONAL PROPERTY
Act 206 of 1893 — THE GENERAL PROPERTY TAX ACT (211.1 - 211.157)***** Subsection (8) may not apply after the election to be held on the August regular election date in 2014. See subsection (9) of this section ***** ***** 211.9f.amended THIS AMENDED SECTION IS EFFECTIVE MARCH 28, 2013 ***** ***** 211.9f THIS SECTION IS AMENDED EFFECTIVE MARCH 28, 2013: See 211.9f.amended *****
Section 211.1 — Property subject to taxation.
THE GENERAL PROPERTY TAX ACT (EXCERPT)
Act 206 of 1893
211.1 Property subject to taxation.
Sec. 1.
That all property, real and personal, within the jurisdiction of this state, not expressly exempted, shall be subject to taxation.
History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3824 ;-- CL 1915, 3995 ;-- CL 1929, 3389 ;-- CL 1948, 211.1
Constitutionality: Mailing of tax delinquency and redemption notices to a corporation at its tax address of record in the manner required by the General Property Tax Act is sufficient to provide constitutionally adequate notice. Smith v Cliffs on the Bay Condominium Assoc., 463 Mich 420; 617 NW2d 536 (2000).
Compiler's Notes: For prior tax laws, see note to this section in Michigan Compiled Laws of 1970.
Popular Name: Act 206
Disclaimer: These codes may not be the most recent version. Michigan may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
