Mich. Comp. Laws § 207.1

State board of assessors; secretary, duties; assistants.

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STATE BOARD OF ASSESSORS; ASSESSMENT OF PROPERTY OF CERTAIN PUBLIC UTILITIES

Act 282 of 1905

207.1 State board of assessors; secretary, duties; assistants.

Sec. 1.

The board of state tax commissioners, created under the laws of this state, together with the governor, shall ex officio, constitute a state board of assessors, 1 of whom shall be elected chairman of said board. The secretary of the board of state tax commissioners shall be ex officio secretary of the state board of assessors without extra compensation, and shall keep a record of all its proceedings in addition to such other duties as may be required of him by said board, and shall devote his whole time to the duties of his office. In addition to the secretary, said board may employ such other clerical assistance as may be necessary and required to perform the duties imposed upon it by this act.

History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- Am. 1909, Act 49, Eff. Sept. 1, 1909 ;-- CL 1915, 4213 ;-- CL 1929, 3552 ;-- CL 1948, 207.1

TransferOfPowers Notes:

See MCL 16.185.

FormerLaw Notes:

See Act 168 of 1881; Act 152 of 1883; Act 19 of 1899; and Act 173 of 1901.

Notes of Decisions

Cited in 14 cases (2 in the last 5 years), 1949–2022 · leading case: Manuel v. Gill

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Manuel v. Gill (2008) mich · cites it 2× “" MCL 207.1. The University of Michigan is designated an "institution" under MCL 390.”

Michigan Bell Telephone Co. v. Department of Treasury (1994) mich · cites it 2× “This appeal requires us to determine whether intangible personal property of the petitioner, Michigan Bell Telephone Company (mbtc), was properly considered in the valuation and assessment of its property subject to taxation under 1905 PA 282 , MCL 207.1 et seq.; MSA 7.251 et…”

Superior Hotels, LLC v. MacKinaw Township (2009) michctapp “572 (relating to industrial development districts), 1905 PA 282 , MCL 207.1 to 207.21 (property of public utilities), 1953 PA 189 , MCL 211.”

Eagle Trucking Co. v. Department of Treasury (1982) michctapp · cites it 2× “282 of the Public Acts of 1905, as amended, being sections 207.1 to 207.21 of the Michigan Compiled Laws, bears to the gross receipts of the taxpayer.”

Commissioner of Revenue v. Grand Trunk Western Railroad (1949) mich “(PA 1905, No 282, as amended [CL 1948, § 207.1 et seq. (Stat Ann § 7.251 et seq.”

Republic Airlines, Inc v. Department of Treasury (1988) michctapp “282 of the Public Acts of 1905, as amended, being sections 207.1 to 207.21 of the Michigan Compiled Laws, bears to the gross receipts of the taxpayer.”

Port Huron & Detroit Railroad v. Department of Treasury (1981) michctapp · cites it 4× “, or public utilities material and supplies tax, MCL 207.1 et seq.; MSA 7.251 et seq. [4] The parties stipulated to the petitioner's liability under the remaining taxes listed in § 57(3): "6.”

Duluth, SS & AR Co. v. C. & S. COMM. (1959) mich “The essence of appellant's contention is that the instant franchise tax is in fact a tax upon the same subject of taxation as is taxed by a much older statute, *666 PA 1905, No 282 (CL 1948 and CLS 1954, § 207.1 et seq. [Stat Ann 1950 Rev and 1953 Cum Supp § 7.”

Grand Trunk Western Railroad v. Department of Treasury (1988) michctapp “Both the c&o and the gtw were originally liable for certain public utility taxes pursuant to the public utility tax act (puta), MCL 207.1 et seq.; MSA 7.251 et seq. The c&o and the gtw were entitled to, and received, a credit against these taxes pursuant to puta § 13(2), MCL 207.”

Lucre Inc v. City of Grand Rapids (2015) michctapp · cites it 2× “Petitioner argued that taxation of public utilities under MCL 207.1 et seq., and taxation of tax-exempt property under MCL 211.”

Sunnybrook Golf Bowl & Motel Inc v. City of Sterling Heights (2017) michctapp “572, 1905 PA 282 , MCL 207.1 to 207.21, 1953 PA 189 , MCL 211.”

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