MCL - Index of 206-1893-ASSESSMENT-ROLL.
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| 206-1893-ASSESSMENT-ROLL. | ASSESSMENT ROLL. (211.24...211.27e) |
| Section 211.24 | Property tax assessment roll; time; use of computerized database system. |
| 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 failure to send or receive assessment notice; calculation of tentative equalized valuation; model assessment notice form; statement; separate statement. |
| 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 governmental unit resulting from appeal; insufficiency of additional millage rate; public hearing; notice; establishing proposed additional millage rate before public hearing; calculating reductions in millage rates; amount used for substance abuse treatment programs; distribution to coordinating agency; applicability of section; effect of MCL 380.1211. |
| 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; repairs considered normal repairs, replacement, and maintenance; exclusions from real estate sales data; classification as agricultural real property; "present economic income" defined; applicability of subsection (5); "nonprofit cooperative housing corporation" defined; value of transferred property; "purchase price" defined; additional definitions; "standard tool" defined. |
| Section 211.27a | Property tax assessment; determining taxable value; adjustment; exception; "transfer of ownership" defined; qualified agricultural property; notice of transfer of property; notification of recorded transaction; definitions. |
| Section 211.27b | Failure to notify assessing office; adjustment; taxes, interest, and penalties; personal liability. |
| Section 211.27c | Failure to notify assessing office; action to be taken by taxing unit. |
| Section 211.27d | Report by county equalization director. |
| Section 211.27e | Reports; transmission of information from affidavits; definitions. |