Michigan Statutes

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)
- Section 211.87 - Adjustment of accounts; statement of account; interest on delinquent payments; charge back lists.
- Section 211.87a - Detailed statement of delinquent taxes to school district; contents; city or township treasurer; duty.
- Section 211.87b - Delinquent tax revolving fund; creation; designation; payments; recovery of delinquent taxes and interest; validation and confirmation of resolution or agreement; segregation into se
- Section 211.87c - Delinquent tax revolving fund; resolution authorizing issuance of notes; county treasurer as agent; amounts payable from surplus; limitations; pledge of delinquent taxes; segregated
- Section 211.87d - Submitting to voters question of issuing revolving fund notes at general or special election; establishment of revolving fund; limitation; form of question; issuance of notes; issuan
- Section 211.87e, 211.87f - Repealed. 2002, Act 165, Imd. Eff. Apr. 11, 2002.
- Section 211.87g - Contract for registration of notes with bank or trust company; provisions; delivery of notes to depository trustee; authentication; issuance of registered notes without actual or fac
- Section 211.88 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
- Section 211.89 - Provisions applicable for time period prescribed in subsection (2); applicability of subsection (1).
- Section 211.89a - City with population of 600,000 or more; return of uncollected delinquent taxes to county treasurer; personal liability; right of city to bring in personam action; remittance by coun
- Section 211.89b - City with population of 600,000 or more; taxes levied after December 31, 2003.
- Section 211.89c - Solid waste fee; treatment as delinquent; applicability of section; "solid waste fee" defined.
- Section 211.89d - Return of uncollected delinquent taxes levied on real property after December 31, 2008; return of uncollected delinquent taxes levied on real property prior to December 31, 2008; per
- Section 211.89e - Return of uncollected delinquent taxes levied on personal property after December 31, 2008; return of uncollected delinquent taxes levied on personal property prior to December 31, 2
- Section 211.90 - Compensation and expenses; payment.
- Section 211.91 - Losses by default; allocation.
206-1893-ASSESSMENT. - ASSESSMENT. (211.10...211.17)
- Section 211.10 - Annual assessment of property.
- Section 211.10a - Assessment rolls and appraisal cards; inspection and copying.
- Section 211.10b - Repealed. 1954, Act 118, Eff. Aug. 13, 1954.
- Section 211.10c - State assessor's board; creation; appointment, qualifications, and terms of members; expenses; training courses; examinations; conducting business at public meeting; notice; writ
- Section 211.10d - Annual assessment by certified assessor; training or test; establishment and supervision of school of assessment practices; examination; conditional 6-month certification; certificat
- Section 211.10e - Use of official assessor's manual or any manual approved by state tax commission; records.
- Section 211.10f - Preparation of certified assessment roll; costs; quality of tax maps and appraisal records; levy of interim taxes; substitution of latest complete assessment roll; effect and labelin
- Section 211.11 - Corporate property; situs; exemptions.
- Section 211.12 - Copartnership property; taxable situs; liability of each partner.
- Section 211.13 - Personal property; taxable situs; persons assessable; assessment roll preparation.
- Section 211.14 - Personal property; taxable situs.
- Section 211.15 - Forest products; place of destination; products in transit.
- Section 211.16 - Forest products; duty of supervisor.
- Section 211.17 - Taxable situs of personal property; transfer after tax day.
206-1893-ASSESSMENT-HOW-MADE. - ASSESSMENT, HOW MADE. (211.18...211.23a)
- Section 211.18 - Repealed. 2002, Act 267, Imd. Eff. May 9, 2002.
- Section 211.19 - Statement as to assessable property.
- Section 211.20 - Repealed. 2002, Act 267, Imd. Eff. May 9, 2002.
- Section 211.21 - Willful neglect or refusal to make statement; penalty; report.
- Section 211.22 - Incorrect statement; inability to obtain statement; examination on oath of person having knowledge of amount or value of property; assessment.
- Section 211.22a - Personal property examiners; certification; powers; expenses; examination of property.
- Section 211.23 - Statement; filing, preservation, permissible uses, unlawful use, liability for damages.
- Section 211.23a - County-wide appraisal of property for assessment; expenses.
206-1893-ASSESSMENT-ROLL. - ASSESSMENT ROLL. (211.24...211.27d)
- Section 211.24 - Property tax assessment roll; time; determining value of metallic mining properties and mineral rights; report of state geologist; certification by state tax commission; appeal.
- Section 211.24a - Tax rolls; preparation by county; expense.
- Section 211.24b - Assessment based on taxable value; application.
- Section 211.24c - Notice of increase in tentative state equalized valuation or tentative taxable value; contents; required information and forms; addressing and mailing assessment notice; effect of fa
- Section 211.24d - Structures or improvements approved for acquisition by governmental units; exemption; affidavit; false statement; notice of reoccupancy; noncompliance; condition for exemption.
- Section 211.24e - Definitions; levying ad valorem property taxes for operating purposes; limitation; reduction; approving levy of additional millage rate; change in state equalized valuation of local
- Section 211.24f - Proposal authorizing bond issuance or millage rate; ballot; maximum number of elections; submitting single question on renewal and additional millage.
- Section 211.25 - Description of real property.
- Section 211.25a - Real estate index number system.
- Section 211.26 - Tax roll; description of personal property.
- Section 211.27 - “True cash value” defined; considerations in determining value; indicating exclusions from true cash value on assessment roll; subsection (2) applicable only to residential property;
- Section 211.27a - Property tax assessment; determining taxable value; adjustment; exception; "transfer of ownership" defined; qualified agricultural property; notice of transfer of property; applicabi
- Section 211.27b - Failure to notify assessing office; adjustment.
- Section 211.27c - Failure to notify assessing office; action to be taken by taxing unit.
- Section 211.27d - Report by county equalization director.
206-1893-BOARD-OF-REVIEW. - BOARD OF REVIEW. (211.28...211.33)
- Section 211.28 - Board of review for township or city; appointment, qualifications, and terms of members; vacancy; eligibility; quorum; adjournment; deciding questions; board of review committees; mee
- Section 211.29 - Board of review of township; meeting; submission, examination, and review of assessment roll; additions to roll; correction of errors; compliance with act; review of roll on tax day;
- Section 211.30 - Board of review; meetings; alternative dates; sessions; request, protest, or application for correction of assessment; hearing; examination of persons under oath; filing by nonresiden
- Section 211.30a - Township board of review; completion of review, date.
- Section 211.30b - Revision of personal property assessments in 1965.
- Section 211.30c - Reduced amount as basis for calculating assessed value or taxable value in succeeding year; applicability of section.
- Section 211.31 - Township board of review; completed roll valid; conclusive presumption.
- Section 211.32 - Township board of review; quorum; conscription of absent members; second meeting alternative.
- Section 211.33 - Secretary of board of review; record; filing; form.
206-1893-COLLECTING-OF-TAXES. - COLLECTING OF TAXES. (211.44...211.54)
- Section 211.44 - Collection of taxes; mailing, contents, forms, and expense of tax statement; failure to send or receive notice; time and place for receiving taxes; property tax administration fees; r
- Section 211.44a - Summer property tax levy; imposition; collection; procedures; lien; interest; applicability of act to proceedings; establishment of revenue sharing reserve fund; expenditures by coun
- Section 211.44b - Determining date payment received; applicability of section.
- Section 211.44c - Special assessment levied after December 31, 1998.
- Section 211.44d - Summer property tax levy; retention of administration fees.
- Section 211.45 - Collection; time limit.
- Section 211.46 - Collecting personal property taxes remaining unpaid on February 15; demand; receipt for payment; entering fact and date of payment on tax roll.
- Section 211.47 - Seizure of personal property for nonpayment of taxes; sale at public auction; notice; adjournment of sale; return of balance; returning tax as unpaid; garnisheeing debtors; tax roll a
- Section 211.47a - Treasurer's bill of sale of property sold for unpaid taxes; contents.
- Section 211.48 - Collecting officer's fee in case of distress and sale of goods and chattels; certified statement of property removed from township; contents; statement as evidence; authorization
- Section 211.49 - Surplus from sale; contested claim; remedy; treasurer's liability; rule in action.
- Section 211.50 - Repealed. 1976, Act 76, Imd. Eff. Apr. 11, 1976.
- Section 211.51 - Failure of township treasurer to file bond with county treasurer; failure to appoint treasurer to give bond and deliver receipt; delivery of tax roll and warrant; collection and retur
- Section 211.52 - Incomplete collection; disbursement of collection funds.
- Section 211.52a - Returning erroneously collected taxes or taxes ordered returned by court order.
- Section 211.53 - Payment of taxes or special assessments; certificate; payment by owner of part or parcel of real property assessed in 1 description; suspected violation of or potential nonconformity
- Section 211.53a - Recovery of excess payments not made under protest.
- Section 211.53b - Qualified error; verification, approval, and affidavit; correction of records; rebate; notice and payment; initiation of action; actions of board of review; exemption; appeal; altern
- Section 211.53c - Denial of claim for exemption; appeal.
- Section 211.53d - Corrections to assessment rolls.
- Section 211.54 - Collected and unpaid taxes; accounting to county treasurer; time.
206-1893-EQUALIZATION-BY-COUNTIES. - EQUALIZATION BY COUNTIES. (211.34...211.34e)
- Section 211.34 - Determination of county equalized value; conducting business at public meeting; notice of meeting; advising local taxing units of increased equalized value; reduction of maximum autho
- Section 211.34a - Tabular statement of tentative equalization ratios and estimated multipliers; preparation; publication; copies, notices; effect on equalization procedures; appeal.
- Section 211.34b - Joint equalization department; establishment; duties.
- Section 211.34c - Classification of assessable property; tabulation of assessed valuations; transmittal of tabulation and other statistical information; classifications of assessable real and personal
- Section 211.34d - Definitions; tabulation of taxable values; computation of amounts; calculation of millage reduction fractions; transmittal of computations; delivery of signed statement; certificatio
- Section 211.34e - Millage reduction fraction; calculation; application to local school district millage.
206-1893-INSPECTION-AND-DISPOSITION-OF-STATE-TAX-LANDS. - INSPECTION AND DISPOSITION OF STATE TAX LANDS. (211.127b... 211.134)
- Section 211.127b - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
- Section 211.130 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
- Section 211.130a, 211.130b - Repealed. 1964, Act 256, Eff. Aug. 28, 1964.
- Section 211.131-211.131d - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
- Section 211.131e - Extension of redemption period; notice of hearing; hearing; redemption following expiration of redemption period; additional penalty; redemption of property exempt from taxes; payme
- Section 211.133, 211.134 - Repealed. 1964, Act 256, Eff. Aug. 28, 1964.
206-1893-MISCELLANEOUS-PROVISIONS. - MISCELLANEOUS PROVISIONS. (211.92...211.126)
- Section 211.100 - Prosecuting attorney; duties.
- Section 211.101-211.103 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
- Section 211.104 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
- Section 211.105 - Organization of new county; division of local tax collecting unit; effect on assessments; credit.
- Section 211.106 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
- Section 211.107 - Applicability of interest, penalty, and fee requirements to cities and villages; prerequisite for protest to board of review; reference to supervisor, township treasurer, and board o
- Section 211.107a - Authority of city to increase rate of taxation; referendum; maximum; reduction; limitation.
- Section 211.108 - Unpaid tax return; ordinance; description rejected by county treasurer; judicial sale; condition.
- Section 211.109 - Deputies; authorized acts; responsibility.
- Section 211.110 - Repealed. 1974, Act 383, Imd. Eff. Dec. 23, 1974.
- Section 211.111 - Deputy township treasurer; appointment; consent; oath; powers and duties; liability; compensation; assisting treasurer.
- Section 211.112 - Collected taxes unaccounted; power of supervisor.
- Section 211.113 - Waste; removal of property from lands bid to state prohibited; warrant for seizure and sale of property; agreement; injunctive relief.
- Section 211.114 - Injunctions.
- Section 211.115 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
- Section 211.116 - Assessment or review willfully erroneous; penalty.
- Section 211.117 - Failure to record payment; penalty.
- Section 211.118 - Perjury.
- Section 211.119 - Wilfully neglecting or refusing to perform duty; intentional, arbitrary, or capricious violations; penalties.
- Section 211.120 - Claim for exemption; prohibited conduct; violations; penalties; enforcement; applicability of penalty provisions.
- Section 211.121 - Publication of tax laws; distribution; service claims audit.
- Section 211.122 - Forms and record books; state treasurer to prescribe.
- Section 211.124 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
- Section 211.125 - Vested rights.
- Section 211.126 - Repeal; saving clause.
- Section 211.92 - List of part-paid and homestead lands; contents, time.
- Section 211.95 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
- Section 211.96-211.99 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
206-1893-NOTICE-AND-LISTS-OF-LANDS-TO-BE-SOLD. - NOTICE AND LISTS OF LANDS TO BE SOLD. (211.61... 211.69)
- Section 211.61 - Repealed. 1999, Act 123, Eff. Dec. 31, 2003.
- Section 211.61a - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
- Section 211.61b - Repealed. 1999, Act 123, Eff. Dec. 31, 2003.
- Section 211.62-211.66 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
- Section 211.67-211.67b - Repealed. 1999, Act 123, Eff. Dec. 31, 1999.
- Section 211.67c - Property remaining subject to lien recorded pursuant to MCL 324.20101 to 324.20142.
- Section 211.68, 211.69 - Repealed. 1999, Act 123, Eff. Dec. 31, 1999.
206-1893-PERSONAL-PROPERTY. - PERSONAL PROPERTY. (211.8...211.8c)
- Section 211.8 - Personal property; scope.
- Section 211.8a - Qualified personal property of qualified business; availability for use by another person; assessment to user; statements; filing; copies; examination of books and records; additions
- Section 211.8b - Personal property located on real property; taxable value.
- Section 211.8c - Daily rental property; assessment; conditions; audit; personal property; definitions.
206-1893-PERSONAL-PROPERTY-EXEMPTED. - PERSONAL PROPERTY EXEMPTED. (211.9...211.9k)
- Section 211.9 - Personal property exempt from taxation; real property; definitions.
- Section 211.9a - Repealed. 1985, Act 147, Imd. Eff. Nov. 12, 1985.
- Section 211.9b - Special tool; exemption from taxation; definitions.
- Section 211.9c - Exemption of personal property from tax collection; “heavy earth moving equipment” and “inventory” defined.
- Section 211.9d - Computer software exempt from taxation; construction of section; “computer software” defined.
- Section 211.9e - Intangible personal property exempt from taxes collected; effect of section on taxable status of computer software.
- Section 211.9f - Personal property of business; resolution; tax exemption; hearing; duration of exemption; approval or disapproval of resolution; continuation of exemption; definitions.
- Section 211.9g - Area designated as rural enterprise community; exemption of personal property that is component part of natural gas distribution system.
- Section 211.9g[1] - Leased bottled water coolers; exemption.
- Section 211.9i - Alternative energy personal property; exemption from tax.
- Section 211.9j - Tax exemption for property used by qualified high-technology business in innovations center.
- Section 211.9k - Industrial personal property or commercial personal property; tax exemption.
206-1893-REAL-ESTATE-EXEMPTIONS. - REAL ESTATE EXEMPTIONS. (211.7...211.7nn)
- Section 211.7 - Federal property.
- Section 211.7a - Definitions; exemption affidavit; mailing; return; notice of availability; failure to send or receive exemption affidavit; payment to local unit required to mail exemption affidavits;
- Section 211.7aa - Exemption of real property leased, loaned, or otherwise made available to municipal water authority.
- Section 211.7b - Exemption of real estate used and owned as homestead by soldier or sailor discharged with service connected disability; filing and inspection of certificate and affidavit; cancellatio
- Section 211.7bb - Tax exemption for nursery stock seasonal protection unit; definition.
- Section 211.7c - Repealed. 1973, Act 20, Eff. Dec. 31, 1973.
- Section 211.7cc - Homestead exemption from tax levied by local school district for school operating purposes; procedures; definitions.
- Section 211.7d - Housing exemption for elderly or disabled families; definitions.
- Section 211.7dd - Definitions.
- Section 211.7e - Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed.
- Section 211.7ee - Qualified agricultural property exemption from tax levied by local school district for school operating purposes; procedures.
- Section 211.7f - Repealed. 1973, Act 20, Eff. Dec. 31, 1973.
- Section 211.7ff - Real and personal property located in renaissance zone.
- Section 211.7g - Seawall, jetty, groin, dike, or other structure.
- Section 211.7gg - Property held by land bank fast track authority; exemption from taxes; “land bank fast track authority” defined.
- Section 211.7h - Definitions; application for solar, wind, or water energy tax exemption certificate; filing; form; concurrent applications; findings and approval of department of commerce; issuance a
- Section 211.7hh - Qualified start-up business; exemption from tax.
- Section 211.7i - “Existing facility” defined; tax exemption for increased value of existing facility.
- Section 211.7ii - Tax exemption for property used by innovations center in certified technology park.
- Section 211.7j - Tax exemption for new or existing facility for which commercial housing facilities exemption certificate issued.
- Section 211.7jj - Federally-qualified health center; tax exemption; definition.
- Section 211.7jj[1] - Qualified forest property; exemption; affidavit; form; determination; rescission; appeal; denial or modification; placement on tax roll; corrected tax bill; subject to recapture t
- Section 211.7k - Tax exemption for facility for which industrial facilities exemption certificate issued.
- Section 211.7kk - Eligible nonprofit housing property; tax exemption; resolution; duration; definitions.
- Section 211.7m - Property owned or being acquired by county, township, city, village, school district, or political subdivision; parks.
- Section 211.7mm - Charitable nonprofit housing organization; real and personal property used for retail store; exemption; definitions.
- Section 211.7n - Nonprofit theater, library, educational, or scientific institution; nonprofit organization fostering development of literature, music, painting, or sculpture.
- Section 211.7nn - Supporting housing property; tax exemption; rescission; "supportive housing property" defined.
- Section 211.7o - Nonprofit charitable institution; exemption; definitions.
- Section 211.7p - Memorial homes or posts.
- Section 211.7q - Boy or girl scout or camp fire girls organization; 4-H club or foundation; young men's or young women's Christian association; exemption; limitation; waiver of residence requi
- Section 211.7r - Certain clinics.
- Section 211.7s - Houses of public worship; parsonage.
- Section 211.7t - Burial grounds; rights of burial; tombs and monuments.
- Section 211.7u - Principal residence of persons in poverty; exemption from taxation; applicability of section to property of corporation; eligibility for exemption; application; policy and guidelines
- Section 211.7v - Property of certain corporations and railroads.
- Section 211.7w - Property of agricultural society used primarily for fair purposes.
- Section 211.7x - Parks; monument ground or armory; property leased by nonprofit corporation to state.
- Section 211.7y - Landing area; description of approach clear zones and transitional surface areas in statement; standards; certification.
- Section 211.7z - Property used primarily for public school or other educational purposes; parent cooperative preschools.
206-1893-REAL-PROPERTY. - REAL PROPERTY. (211.2...211.6b)
- Section 211.2 - Real property; definition; determination of taxable status; acquisition for public purposes by purchase or condemnation; responsibilities of parties in real estate transaction; “levy d
- Section 211.2a - Mobile home as real property; assessment; exclusions; “travel trailer” and “camping trailer” defined.
- Section 211.3 - Real property; parties assessable; persons treated as owner; property of deceased persons.
- Section 211.4 - Real property; licensed homesteads; part-paid state lands; assessment; contents.
- Section 211.5 - Real property; assessment of corporate realty.
- Section 211.6 - Real property; tenants in common; assessment of undivided interests.
- Section 211.6a - Mineral rights assessed separate from surface rights.
- Section 211.6b - Mineral rights consisting of undeveloped metallic resources; assessment separately from surface rights; exclusions; prima facie value.
206-1893-REDEMPTION-AND-ANNULMENT. - REDEMPTION AND ANNULMENT. (211.74...211.79a)
- Section 211.74-211.77 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
- Section 211.78 - Delinquent taxes; return, forfeiture, and foreclosure of property; construction of act; election to have state foreclose property forfeited to county; definitions.
- Section 211.78a - Property returned as delinquent subject to forfeiture, foreclosure, and sale; unpaid taxes from previous year; county property tax administration fee and interest; notice of return o
- Section 211.78b - Notice provisions; June 1.
- Section 211.78c - Notice provisions; September 1.
- Section 211.78d - Additional fee; October 1.
- Section 211.78e - List of property subject to forfeiture for delinquent taxes; determinations.
- Section 211.78f - Notice provisions; February 1; additional notices.
- Section 211.78g - Property delinquent for preceding 12 months or forfeited for total amount; right to possession by foreclosing governmental unit; limitation; recording certificate with county registe
- Section 211.78h - Petition for foreclosure; filing in circuit court; withholding property by foreclosing governmental unit; hearing date.
- Section 211.78i - Identification of owners of property interest; title search; personal visit to determine occupancy; publication of notice; sources of identification; notice provisions; prohibited as
- Section 211.78j - Schedule of show cause hearing by foreclosing governmental unit.
- Section 211.78k - Proof of service of notice; filing with circuit court; contesting validity or correctness by person claiming property interest; filing objections; order extending redemption period;
- Section 211.78m - Granting state right of first refusal; election by state not to purchase property; purchase of property by city, village, township, or county; property sale at auction; notice of tim
- Section 211.78n - Land reutilization fund.
- Section 211.78o - Forms.
- Section 211.78p - Repealed. 2003, Act 263, Imd. Eff. Jan. 5, 2004.
- Section 211.79 - Certified abandoned property; definition.
- Section 211.79a - Abandoned property; action to quiet title.
206-1893-RETURN-OF-DELINQUENT-TAXES. - RETURN OF DELINQUENT TAXES. (211.55...211.59)
- Section 211.55 - Duplicate statement of uncollected taxes on roll; unpaid special assessment as delinquent tax; original tax roll as delinquent roll; tax roll forms; affidavit; stamp or marking to not
- Section 211.55a - Repealed. 1999, Act 123, Imd. Eff. July 23, 1999.
- Section 211.56 - Indorsing settlement of bond on statement; discharge from obligation of bond; liability on bond for incorrect returns; deposit, filing, and preservation of tax roll; tax roll as evide
- Section 211.56a - Personal property taxes uncollected for 5 years; petition; striking from rolls; judgment; duties of county treasurer.
- Section 211.57 - Statement of unpaid taxes; return of delinquent taxes; extension of time; rules; notices.
- Section 211.57a - State treasurer to prescribe practice for county treasurers; failure of county treasurer to comply; state treasurer to complete work; expense borne by county; state treasurer to furn
- Section 211.58 - Payments to county treasurer; receipt; numbering; certificate.
- Section 211.59 - Payment of taxes on property returned as delinquent; interest and county property tax administration fee; allocation and distribution of taxes and interest; additional charge as lien
206-1893-SALE-BY-COUNTY-TREASURER. - SALE BY COUNTY TREASURER. (211.70...211.73c)
- Section 211.70, 211.70a - Repealed. 1999, Act 123, Eff. Dec. 31, 1999.
- Section 211.70b - Repealed. 1999, Act 123, Imd. Eff. July 23, 1999.
- Section 211.71-211.73c - Repealed. 1999, Act 123, Eff. Dec. 31, 2003.
206-1893-SALE-REDEMPTION-AND-CONVEYANCE-OF-DELINQUENT-TAX-LANDS. - SALE, REDEMPTION AND CONVEYANCE OF DELINQUENT TAX LANDS. (211.60...211.60a)
- Section 211.60 - Disposition, sale, and redemption of delinquent tax property; purpose, method, and manner; time and place of tax sale; cancellation; expenses, county property tax administration fee,
- Section 211.60a - Cancellation of tax sale; return of property for forfeiture, foreclosure, and sale; county property tax administration fee; enforcement of lien.
206-1893-SUPPLEMENTARY. - SUPPLEMENTARY. (211.135... 211.157)
- Section 211.135 - Recording of conveyances; tax certificate; excepted conveyances; register of deeds; violation; penalty.
- Section 211.137 - Writs of assistance.
- Section 211.138 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
- Section 211.139 - Examination of proceedings; collection of taxes.
- Section 211.140 - Repealed. 2001, Act 94, Eff. Dec. 31, 2003.
- Section 211.140a-211.144 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
- Section 211.146 - State tax commission; secretary and chief clerk; election, terms, duties, and compensation; availability of record to public.
- Section 211.147 - Oath of office; compensation and expenses.
- Section 211.148 - State tax commission; meetings; access to records and rolls; subpoena; fees; scope of examination; penalties.
- Section 211.149 - Regular meetings; adjourned sessions; special sessions; conducting business at public meeting; notice.
- Section 211.150 - State tax commission; duties.
- Section 211.151 - State tax commission; report to governor; contents; time; printed copies.
- Section 211.152 - State tax commission; inspection of assessment rolls; time; review procedure; complaints; hearing; notice; report; correction; contested case proceedings.
- Section 211.152a - Apportionment and levy of tax where appeal filed with state tax commission; additional taxes; refunds.
- Section 211.154 - Incorrect reporting or omission of property liable to taxation; placement of corrected assessment value on assessment roll; certification of taxes due; change in assessment; collecti
- Section 211.155 - Waste and removal of property from tax delinquent lands.
- Section 211.156, 211.157 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
206-1893-TAX-LANDS-HELD-BY-THE-STATE. - TAX LANDS HELD BY THE STATE. (211.83...211.86)
- Section 211.83-211.86 - Repealed. 2005, Act 183, Eff. Dec. 31, 2006.
206-1893-TAX-ROLL. - TAX ROLL. (211.42...211.43c)
- Section 211.42 - Tax roll; preparation; annexation and contents of warrant; loss of roll; copy of roll with warrant as “tax roll”.
- Section 211.42a - Use of computerized data base as tax roll; authorization; requirements; certification; computer terminal for public viewing; noncompliance; notice; failure to correct condition of no
- Section 211.43 - Notice of taxes apportioned to township; bond; schedule for delivering tax collections; alternative schedule; accounting for and delivering tax collections; resolution; willfully negl
- Section 211.43a - Delay in receipt of tax roll; fees for unpaid taxes; delinquent tax return.
- Section 211.43b - Public moneys; depository; liability.
- Section 211.43c - Retention of earned interest.
206-1893-TAXES-HOW-AND-BY-WHOM-CERTIFIED. - TAXES, HOW AND BY WHOM CERTIFIED. (211.35...211.38)
- Section 211.35 - State tax statement; duties of state treasurer; apportionment.
- Section 211.36 - Duties of township clerk; tax levy by county board of commissioners; certification of school millage elections; certification of taxes levied for certain purposes; direction for sprea
- Section 211.36a, 211.36b - Repealed. 1973, Act 135, Imd. Eff. Nov. 2, 1973.
- Section 211.37 - County board of commissioners; determination of money for county purposes; apportionment of money, state tax, and indebtedness of county; correction of certificates, statements, paper
- Section 211.37a - Appeal to state tax board; assessment of costs; method of reimbursement.
- Section 211.38 - Duplicate apportionment certificates; failure to certify, official notice.
206-1893-TAXES—HOW-TO-BE-ASSESSED. - TAXES—HOW TO BE ASSESSED. (211.39...211.41a)
- Section 211.39 - Assessment of taxes; avoiding fractions in computation; separate assessments and entries; designation of columns; imprinting tax receipt; printed statement.
- Section 211.39a - Tentative levy; final levy; additional taxes; credits; technical assistance.
- Section 211.40 - Lien for taxes; priority; statement and receipts for taxes to show taxing unit's fiscal year.
- Section 211.40a - Date on which taxes become lien; designation; affidavit.
- Section 211.41 - Assessor; local clerk; duties; county clerk; statement to state treasurer; contents.
- Section 211.41a - Statement of land conveyance furnished to township supervisors.
Section 211.1 - Property subject to taxation.
Section 211.1a - Short title; general property tax act.