Chapter 211 - TAXATION OF REAL AND PERSONAL PROPERTY
- Act 6 of 1873 - IRREGULAR OR ILLEGAL TAXES (211.531 - 211.532)
- Act 44 of 1883 - <font color=red>Repealed-</font>DELINQUENT TAXES ON PART-PAID LANDS (211.481 - 211.483)
- Act 55 of 1956 - JEOPARDY ASSESSMENT OF PERSONAL PROPERTY TAXES (211.691 - 211.697)
- Section 211.691 - Personal property taxes; jeopardy assessment.
- Section 211.692 - Personal property taxes; jeopardy assessment affidavit, contents.
- Section 211.693 - Affidavit; filing; notice to taxpayer.
- Section 211.694 - Acceleration of due date of tax; lien; collection of tax.
- Section 211.695 - Jeopardy assessment tax rate; collection of tax; discharge of affidavit.
- Section 211.696 - Personal property tax; repayment of excess; collection of unpaid regular tax.
- Section 211.697 - Treasurer; diligence; liability for uncollected taxes.
- Act 59 of 1933 - <font color=red>Repealed-</font>CLAIMS FOR ADVERTISING TAX SALE (211.591 - 211.591)
- Act 62 of 1933 - PROPERTY TAX LIMITATION ACT (211.201 - 211.217a)
- Section 211.201 - Short title; property tax limitation act.
- Section 211.202 - Definitions.
- Section 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 limi
- Section 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.
- Section 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.
- Section 211.205 - County tax allocation board; creation; membership.
- Section 211.205a - Initiatory petition for separate tax limitation; signatures; filing; violation of MCL 168.1 to 168.992 applicable to petitions; penalties.
- Section 211.205b - Form of petition; warning; circulator of petition; signature and acknowledgment.
- Section 211.205c - Petition by tax allocation board for separate tax limitation.
- Section 211.205d - Sufficiency of petition; order by resolution submitting question to electors; special election.
- Section 211.205e - County tax allocation board; separate tax limitations.
- Section 211.205f - County clerk; transmittal to local clerks for submission of question.
- Section 211.205g - Form of question submitted to electors.
- Section 211.205h - Separate tax limitations; adoption of plan.
- Section 211.205i - Separate tax limitations; effective date.
- Section 211.205j - Separate tax limitations; adoption; abolition of county tax allocation board; re-establishment.
- Section 211.205k - Separate tax limitations; initiatory petition or resolution to alter or extend; procedure; notice; county advisory tax limitation committee; election.
- Section 211.205m - Repealed. 1994, Act 190, Imd. Eff. June 21, 1994.
- Section 211.206 - County tax allocation board; term; officers; assistance.
- Section 211.207 - County tax allocation board; compensation and expenses.
- Section 211.208 - County tax allocation board; meetings; examination of local records.
- Section 211.209 - Budgets and statements of local units; preparation; form.
- Section 211.210 - Budgets and statements of local units; filing with county tax allocation board.
- Section 211.211 - County tax allocation board; powers and duties in determining tax rates.
- Section 211.211a - Intercounty intermediate school district; maximum tax rate.
- Section 211.212 - Tax levies; statement in rates; limits; debt service.
- Section 211.214 - District located in more than 1 county; establishment of rate; notice.
- Section 211.214a - District located in more than 1 county; establishment of rates in all counties; proposed budget.
- Section 211.215 - County tax allocation board; maximum tax rate; final hearing; redetermination.
- Section 211.216 - Final order approving maximum tax rate; time; notice; certification of tax levy.
- Section 211.217 - Orders of board; appeal to state tax commission; judicial review.
- Section 211.217a - State tax commission's orders; intercounty intermediate school district; increase or decrease of tax rates.
- Act 70 of 1977 - REIMBURSEMENT FOR TAXES LOST DUE TO ESTABLISHMENT OF NATIONAL PARKS (211.801 - 211.801)
- Act 77 of 1951 - TAX ON LOW GRADE IRON ORE (211.621 - 211.626)
- Section 211.621 - Definitions.
- Section 211.622 - Specific tax on mining property before production of ore or construction of plants.
- Section 211.623 - Specific tax on mining property after production of ore; determination of mine value; “lower lake price” defined.
- Section 211.624 - Minimum specific tax; entering land descriptions on separate roll; spreading and collecting specific tax; return and sale of property for nonpayment of taxes; valuation; property loc
- Section 211.625 - Purpose of act.
- Section 211.626 - Appropriation; purpose.
- Act 81 of 1949 - <font color=red>Repealed-</font>DESTRUCTION OF OBSOLETE TAX RECORDS (211.601 - 211.601)
- Act 84 of 1903 - TAX HOMESTEAD LANDS (211.431 - 211.431)
- Act 88 of 1909 - EXEMPTION OF MUNICIPAL BONDS (211.571 - 211.571)
- Act 91 of 1925 - <font color=red>Repealed-</font>PAYMENT IN LIEU OF TAXES ON CERTAIN STATE LANDS (211.491 - 211.495)
- Act 92 of 1943 - WITHHOLDING LANDS FROM SALE (211.371 - 211.375)
- Section 211.371 - Withholding certain land from sale; notice to state treasurer; “department” defined.
- Section 211.372 - Withholding certain land from sale; conveyance to grantees; delinquent taxes and special assessments; payment and certification; liens.
- Section 211.373 - Withholding certain lands from sale; taxes and special assessments subsequently assessed rejected by state treasurer and reassessed.
- Section 211.374 - Withholding certain lands from sale; payment of valid taxes and special assessments when interest acquired by state; approval.
- Section 211.375 - Appropriation.
- Act 102 of 1983 - UNIFORM FEDERAL LIEN REGISTRATION ACT (211.661 - 211.668)
- Section 211.661 - Short title.
- Section 211.662 - Applicability of act.
- Section 211.663 - Notices of liens, certificates, and other notices affecting federal liens; filing requirements.
- Section 211.664 - Certification of notices of liens, certificates, or other notices affecting federal liens by secretary of treasury, delegate, or other official or entity; effect.
- Section 211.665 - Notice of federal lien or notice of revocation of certificate; presentation to secretary of state or register of deeds; refiled notice of federal lien or certificate of release, nona
- Section 211.666 - Fee for filing and indexing notice of lien, certificate, or notice affecting lien; billing federal officials for fees.
- Section 211.667 - Application and construction of act; general purpose.
- Section 211.668 - Repeal of MCL 211.671 to 211.679.
- Act 104 of 1923 - <font color=red>Repealed-</font>FEDERAL TAX LIENS (211.521 - 211.522)
- Act 107 of 1951 - SALE OF TAX LANDS (211.641 - 211.641)
- Act 116 of 1917 - <font color=red>Repealed-</font>TAX ON TAX REVERTED, RECREATION, AND FOREST LANDS (211.581 - 211.582)
- Act 117 of 1970 - STATUS OF PROPERTY FOR TAXATION (211.191 - 211.191)
- Act 122 of 1962 - <font color=red>Repealed-</font>MANUALS FOR ASSESSING OFFICIALS (211.721 - 211.721)
- Act 126 of 1933 - <font color=red>Repealed-</font>DELINQUENT TAXES (211.301 - 211.311)
- Act 129 of 1961 - RECONVEYANCE OF PROPERTY SOLD FOR TAXES (211.711 - 211.711)
- Act 130 of 1907 - REFUND OF PURCHASE PRICE AND CANCELLATION OF CONVEYANCE (211.451 - 211.455)
- Section 211.451 - Purchase price refund; conditions.
- Section 211.452 - Purchase price refund; circumstances authorizing.
- Section 211.453 - Unrecorded deed; cancellation; release of recorded deed, recording.
- Section 211.454 - Cancellation deed to state; certificate of error; recording; tax liens and state bids restored.
- Section 211.455 - Refund; allocation of burden.
- Act 132 of 1999 - CERTIFICATION OF ABANDONED PROPERTY FOR ACCELERATED FORFEITURE ACT (211.961 - 211.966)
- Section 211.961 - Short title.
- Section 211.962 - Definitions.
- Section 211.963 - Declaration of accelerated forfeiture of abandoned property; resolution.
- Section 211.964 - Identification as abandoned property; certification.
- Section 211.965 - Affidavit claiming property not abandoned.
- Section 211.966 - Certification of property as abandoned.
- Act 133 of 1933 - ACCEPTANCE OF CERTAIN BONDS AND OBLIGATIONS IN PAYMENT OF TAXES (211.401 - 211.406)
- Section 211.401 - Definitions.
- Section 211.402 - Municipal bonds and obligations; Home Owners Loan bonds and coupons; acceptance in payment of taxes.
- Section 211.403 - Assessment district bonds and obligations; Home Owners Loan bonds and coupons; acceptance in payment of special assessments.
- Section 211.403a - Resolution authorizing receipt terms; restrictions; conditions.
- Section 211.404 - Resolution; filing of certified copy.
- Section 211.405 - State bids and tax lands included in act.
- Section 211.406 - Tax collecting officers; duties; cancellation of bonds and obligations.
- Act 134 of 1999 - <font color=red>Repealed-</font>TAX REVERTED PROPERTY EMERGENCY DISPOSAL ACT (211.971 - 211.976)
- Act 137 of 1913 - <font color=red>Repealed-</font>RECORD OF DEEDS FOR TAX HOMESTEAD LANDS (211.471 - 211.473)
- Act 140 of 1933 - <font color=red>Repealed-</font>REVISION OF BUDGETS (211.271 - 211.275)
- Act 143 of 1891 - EXEMPTION OF WOMEN'S AUXILIARY ASSOCIATION OF THE UNIVERSITY OF MICHIGAN (211.551 - 211.551)
- Act 155 of 1937 - <font color=red>Repealed-</font>STATE LANDS (211.351 - 211.364)
- Act 160 of 1972 - AGREEMENT FOR ASSESSMENT AND COLLECTION OF TAXES (211.731 - 211.731)
- Act 162 of 1933 - ADDITIONAL TAXES IN MUNICIPAL SCHOOL DISTRICTS (211.251 - 211.256)
- Section 211.251 - Definitions.
- Section 211.252 - Tax rates in certain municipal school districts.
- Section 211.253 - Findings of commission; conclusiveness.
- Section 211.254 - Additional tax rate; levy by board of education.
- Section 211.255 - Rules and regulations by state treasurer.
- Section 211.256 - Supplementary order of commission; retroactive effect.
- Act 162 of 1962 - NOTICE OF SPECIAL ASSESSMENT HEARINGS (211.741 - 211.746)
- Section 211.741 - Notice of hearings in special assessment proceedings; service on owners or parties appearing on last local tax assessment records; statement that appearance and protest at hearing re
- Section 211.742 - Tax assessment records; filing of names; changes of names and addresses.
- Section 211.743 - Notice of hearings; mailing.
- Section 211.744 - Invalidation of assessment; reassessment.
- Section 211.745 - Notice of hearings; validation of previously held hearings.
- Section 211.746 - Statement of right to file written appeal.
- Act 162 of 1967 - <font color=red>Repealed-</font>UNIFORM FEDERAL TAX LIEN REGISTRATION ACT (211.671 - 211.679)
- Act 168 of 1966 - <font color=red>Repealed-</font>SLEEPING BEAR DUNES NATIONAL LAKESHORE; REIMBURSEMENT FOR LOST TAXES (211.751 - 211.754)
- Act 188 of 1952 - SALE OF PROPERTY ACQUIRED FOR PUBLIC USE (211.651 - 211.651)
- Act 189 of 1953 - TAXATION OF LESSEES OR USERS OF TAX-EXEMPT PROPERTY (211.181 - 211.182)
- Section 211.181 - Taxation of lessees or users of tax-exempt real property; business conducted for profit; exceptions.
- Section 211.181a - Real and personal property of qualified start-up business; exemption from tax; "qualified start-up business" defined.
- Section 211.182 - Assessment and collection; delinquent taxes.
- Act 203 of 1968 - STATE TAX LIEN REGISTRATION ACT (211.681 - 211.687)
- Section 211.681 - Short title.
- Section 211.682 - Certificates and notices of liens upon real or personal property; filing.
- Section 211.683 - Certification by collecting agency.
- Section 211.684 - Marking, holding, indexing, and indorsing notice; duties of secretary of state as to refiled notice of state tax lien or certain certificates; attachment of refiled notice or certifi
- Section 211.685 - Fees; monthly billing; exception.
- Section 211.686 - Failure to file or record state tax lien.
- Section 211.687 - Effective date.
- Act 206 of 1893 - THE GENERAL PROPERTY TAX ACT (211.1 - 211.157)
- 206-1893-ACCOUNTS-AND-SETTLEMENT-THEREOF. - ACCOUNTS AND SETTLEMENT THEREOF. (211.87...211.91)
- 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-COLLECTING-OF-TAXES. - COLLECTING OF TAXES. (211.44...211.54)
- 206-1893-EQUALIZATION-BY-COUNTIES. - EQUALIZATION BY COUNTIES. (211.34...211.34e)
- 206-1893-INSPECTION-AND-DISPOSITION-OF-STATE-TAX-LANDS. - INSPECTION AND DISPOSITION OF STATE TAX LANDS. (211.127b... 211.134)
- 206-1893-MISCELLANEOUS-PROVISIONS. - MISCELLANEOUS PROVISIONS. (211.92...211.126)
- 206-1893-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - NOTICE AND LISTS OF LANDS TO BE SOLD. (211.61... 211.69)
- 206-1893-PERSONAL-PROPERTY. - PERSONAL PROPERTY. (211.8...211.8c)
- 206-1893-PERSONAL-PROPERTY-EXEMPTED. - PERSONAL PROPERTY EXEMPTED. (211.9...211.9k)
- 206-1893-REAL-ESTATE-EXEMPTIONS. - REAL ESTATE EXEMPTIONS. (211.7...211.7nn)
- 206-1893-REAL-PROPERTY. - REAL PROPERTY. (211.2...211.6b)
- 206-1893-REDEMPTION-AND-ANNULMENT. - REDEMPTION AND ANNULMENT. (211.74...211.79a)
- 206-1893-RETURN-OF-DELINQUENT-TAXES. - RETURN OF DELINQUENT TAXES. (211.55...211.59)
- 206-1893-SALE-BY-COUNTY-TREASURER. - SALE BY COUNTY TREASURER. (211.70...211.73c)
- 206-1893-SALE-REDEMPTION-AND-CONVEYANCE-OF-DELINQUENT-TAX-LANDS. - SALE, REDEMPTION AND CONVEYANCE OF DELINQUENT TAX LANDS. (211.60...211.60a)
- 206-1893-SUPPLEMENTARY. - SUPPLEMENTARY. (211.135... 211.157)
- 206-1893-TAX-LANDS-HELD-BY-THE-STATE. - TAX LANDS HELD BY THE STATE. (211.83...211.86)
- 206-1893-TAX-ROLL. - TAX ROLL. (211.42...211.43c)
- 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)
- Section 211.1 - Property subject to taxation.
- Section 211.1a - Short title; general property tax act.
- Act 208 of 1913 - <font color=red>Repealed-</font>EXEMPTION OF CUT-OVER AND WILD LANDS (211.561 - 211.562)
- Act 211 of 1905 - DEEDS MADE UPON SALE OF RESERVED LAND AS EVIDENCE OF TITLE (211.441 - 211.441)
- Act 218 of 1931 - ERRONEOUSLY ASSESSED TAXES; CIVIL REMEDY (211.381 - 211.381)
- Act 223 of 1889 - INJUNCTIONS TO RESTRAIN WASTE (211.511 - 211.511)
- Act 223 of 1909 - <font color=red>Repealed-</font>SALE OF STATE LANDS FOR PUBLIC PURPOSES (211.461 - 211.462)
- Act 225 of 1976 - DEFERMENT OF SPECIAL ASSESSMENTS ON HOMESTEADS (211.761 - 211.770)
- Section 211.761 - Definitions.
- Section 211.762 - Deferment of special assessments on homesteads; conveyance or transfer of or contract to sell homestead; termination of deferment; interest charge; notice.
- Section 211.763 - Deferment of special assessments on homesteads; eligibility; limitation on household income; gross amount of special assessment; maximum dollar amount of household income; adjustment
- Section 211.764 - Application for deferment; affidavit form; signature; contents; consent of mortgagee or land contract vendor; filing.
- Section 211.765 - Examination of affidavit by local assessing officer; inspections, investigations, and surveys; compelling information; decision; notice; finality.
- Section 211.766 - Payment of special assessment by department to indemnify local special assessment districts; lien; notice to county treasurer; record; delinquent tax roll requirements; distribution
- Section 211.767 - Duties of city, township, or village treasurer; collection of special assessments.
- Section 211.768 - Termination of deferment; collection procedures; collection fees, interest, penalties, and other charges inapplicable; amount of lien for deferred special assessments.
- Section 211.768a - Payment of deferred special assessments; interest; notice; lien to include interest; refund; reapplication for reinstitution of previously deferred special assessment.
- Section 211.769 - Reimbursement of department for sums advanced.
- Section 211.770 - Special revolving fund.
- Act 234 of 1929 - PUBLIC IMPROVEMENT ASSESSMENTS (211.501 - 211.502)
- Act 260 of 1931 - PURCHASE OF DELINQUENT TAX LANDS (211.421 - 211.421)
- Act 260 of 2003 - TAX REVERTED CLEAN TITLE ACT (211.1021 - 211.1026)
- Section 211.1021 - Short title.
- Section 211.1022 - Definitions.
- Section 211.1023 - Eligible tax reverted property; tax exemption.
- Section 211.1024 - List of property sold; determination of value by local tax assessor.
- Section 211.1025 - Eligible tax reverted property specific tax.
- Section 211.1026 - Unpaid eligible tax reverted property specific tax; lien; proceedings; commencement.
- Act 261 of 2000 - AGRICULTURAL PROPERTY RECAPTURE ACT (211.1001 - 211.1007)
- Section 211.1001 - Short title.
- Section 211.1002 - Definitions.
- Section 211.1003 - Agricultural property recapture tax; imposition.
- Section 211.1004 - Agricultural property recapture tax or benefit received on property.
- Section 211.1005 - Collection and deposit of recapture tax; notification of conversion date.
- Section 211.1006 - Crediting proceeds of recapture tax to certain fund.
- Section 211.1007 - Administration of recapture tax by revenue division.
- Act 263 of 1897 - TAXES ON STATE TAX LANDS (211.541 - 211.541)
- Act 292 of 1931 - EXTENSION OF TIME FOR PAYMENT OF DRAIN TAXES OR HIGHWAY ASSESSMENTS (211.391 - 211.395)
- Section 211.391 - Drain taxes; extension of time of payment.
- Section 211.392 - Repealed. 1958, Act 77, Eff. Sept. 13, 1958.
- Section 211.393 - Delinquent drain taxes or highway assessments; installments; remittance of accrued interest and penalties; interest.
- Section 211.394 - Extended taxes or assessments deemed lien on property.
- Section 211.395 - Effect of act on existing rights and liabilities.
- Act 331 of 1993 - STATE EDUCATION TAX ACT (211.901 - 211.906)
- Section 211.901 - Short title.
- Section 211.902 - Definitions.
- Section 211.903 - State education tax; levy; rate; industrial personal property; exemption.
- Section 211.904 - Repealed. 1994, Act 187, Imd. Eff. June 20, 1994.
- Section 211.905 - Collection, distribution, return, certification, and disposition of tax.
- Section 211.905a - Debt levy retirement funds; submission and deposit of excess; amount of credit; definitions.
- Section 211.905b - City or township in which no property taxes collected.
- Section 211.906 - Conditional effective date.
- Act 379 of 1998 - <font color=red>Repealed-</font>MICHIGAN TAX LIEN SALE AND COLLATERALIZED SECURITIES ACT (211.921 - 211.941)
- Act 379 of 2006 - QUALIFIED FOREST PROPERTY RECAPTURE TAX ACT (211.1031 - 211.1036)
- E.R.O. No. 2004-1 - EXECUTIVE REORGANIZATION ORDER (211.281 - 211.281)