November 9, 2006, Introduced by Rep. Robertson and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 25 (MCL 211.25).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 25. (1) The description of real property may be as
follows:
(a) If the land to be assessed is an entire section, it may be
described by the number of the section, township, and range.
(b) If the tract is a subdivision of a section authorized by
the United States for the sale of public lands, it may be described
by the designation of the subdivision, with the number of the
section, township, and range.
(c) If the tract is less than the subdivision, it may be
described as a distinct part of the subdivision, or in a manner as
will definitely describe it.
(d) In case of land platted or laid out as a town, city, or
village, or as an addition to a town, city, or village, it shall be
described by reference to the plat and by the number of the lots
and
blocks thereof of the plat.
(e) When
If 2 or more parcels of land adjoin and belong to
the same owner or owners, they may be assessed by 1 valuation if
permission is obtained from the owner or owners. The assessing
authority shall send a notice of intent to assess the parcels by 1
valuation to the owner or owners. Permission shall be considered
obtained if there is no negative response within 30 days following
the notice of intent.
(f) If 2 or more parcels of land adjoin and are owned jointly
by a husband and wife or separately by a husband or wife, and there
are no owners other than the husband and wife, they shall be
assessed as 1 valuation if the husband and wife submit a written
request to combine the parcels for assessment purposes.
(g) (f)
It shall be is sufficient to describe
the real
property assessed upon a roll and in other proceedings under this
act
in the manner heretofore in use by
initials, letters,
abbreviations, and figures.
(h) (g)
In the case of the separate assessment of mineral
rights, it shall
be is sufficient to describe the same
property
as provided in this section followed by the term "mineral rights
only",
and it shall be is sufficient description
of the surface
rights, which shall include all other rights in the property except
mineral
rights, as defined described in sections 6a
and 6b, to
describe the property as provided in this section followed by the
term "surface rights only".
(2) The descriptions of real property of townships shall be
arranged in the following manner:
(a) Acreage descriptions in numerical order of section
beginning
with section 1 of each township. ; a A
surveyed
township being
shall be listed fully before a description of a
second surveyed township, if any, is entered.
(b) Lands
Property included in an unincorporated village may
be arranged without separation as to sections within a township.
(c) (b)
Government lots in a section shall be listed
numerically.
(d) (c)
Descriptions listed in a private claim, if If more
than 1 private claim is located in the same township, the
description of each claim shall be listed numerically.
(3) The descriptions of real property of islands shall be
arranged and listed either by number or name of the island.