STATE TAX COMMISSION
Act 360 of 1927
209.104 State tax commission, duties, meetings; public officers, duties, failure, penalty.
Sec. 4.
The state tax commission shall have general supervision of the administration of the tax laws of the state, and shall render such assistance and give such advice and counsel to the assessing officers of the state as they may deem necessary and essential to the proper administration of the laws governing assessments and the levying of taxes in this state. Said state tax commission shall gather each year, complete information relative to the assessment of property properly classified, the levy of taxes thereon and of the appraised value of the several classes of property exempt from taxation under the laws of this state, and such other information as said state tax commission shall deem to be of public interest. This information shall be embodied in the regular report of the state tax commission. It shall be the duty of all assessing officers of the state and all other public officers, to promptly comply with requests made by said state tax commission for information provided for in this section, and to render all possible assistance in carrying out the provisions hereof. Any assessing officer or other public officer who shall refuse to comply with the requirements of this act or who shall persistently neglect to do so, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not less than 50 nor more than 300 dollars.
History: 1927, Act 360, Eff. Sept. 5, 1927 ;-- CL 1929, 3713 ;-- CL 1948, 209.104
Notes of Decisions
Baraga Cnty. v. State Tax Comm'n, 645 N.W.2d 13 (Mich. 2002).
· cites it 2× “The Court relied on MCL 209.104 to conclude that defendant was “statutorily required” to render assistance to plaintiffs.”
Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982).
· cites it 2× “1927 PA 360 ; MCL 209.104; MSA 7.634. (Emphasis supplied.”
Wayne Cnty. v. Michigan State Tax Comm'n, 682 N.W.2d 100 (Mich. Ct. App. 2004).
“*188 Respondents argue that several statutes, including MCL 209.104, 211.10e, and 211.150(1), dictate that the STC is the final agency for preparing and approving the Assessor’s Manual.”
Baraga Cnty. v. State Tax Comm'n, 622 N.W.2d 109 (Mich. Ct. App. 2001).
“” MCL 209.104; MSA 7.634. We acknowledge, however, that res judicata does not bar litigation where a subsequent change in the law alters the legal principles on which the subsequent case is to be resolved.”
Kistner v. Milliken, 432 F. Supp. 1001 (E.D. Mich. 1977).
“§ 209.104. If an official or governmental unit fails to perform its duty to lawfully assess and equalize the property tax, a petition for writ of mandamus is an appropriate civil remedy.”
In Re Dearborn Clinic & Diag. Hosp., 71 N.W.2d 212 (Mich. 1955).
“In keeping with other provisions of the statutes relating to taxation, CL 1948, § 209.104 (Stat Ann 1950 Rev § 7.634) provides that "The State tax commission shall have general supervision of the administration of the tax laws of the State.”
Wright v. Bartz, 62 N.W.2d 458 (Mich. 1954).
“CL 1948, § 209.104 (Stat Ann 1950 Rev § 7.-634.) By that legislation the State tax commissioners, who are also ex officio members of the State board of assessors and State board of equalization, are empowered to acquire the information as to the cash value of property in the…”
City of Dearborn v. State Tax Comm'n, 342 Mich. 673 (Mich. 1955).
“In keeping with other provisions of the statutes relating to taxation, CL 1948, § 209.104 (Stat Ann 1950 Rev § 7.634) provides that “The State tax commission shall have general supervision of the administration of the tax laws of the State.”
Ostergren v. Frick (W.D. Mich. 2020).
“§ 209.104. The Commission is housed within the Department of Treasury and acts by a majority vote of its members.”
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