Michigan Compiled Laws

Mich. Comp. Laws § 209.152 (2026)

Board of state tax commissioners abolished; transfer of powers, duties and records.

✓ current as of July 2026

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STATE TAX DEPARTMENT

Act 155 of 1925

209.152 Board of state tax commissioners abolished; transfer of powers, duties and records.

Sec. 2.

The powers and duties now vested by law in the board of state tax commissioners are hereby transferred to and vested in the state tax department, and all records, files, books and papers of every nature pertaining to the functions of said board shall be turned over to said state tax department and shall be preserved as a part of the records and files of said department. Upon the taking effect of this act, the board of state tax commissioners shall be abolished, and the powers and duties heretofore exercised and performed by said board, under authority of law, shall hereafter be exercised and performed by the state tax department. Whenever, in any law of the state, reference is made to the board of state tax commissioners, whose powers and duties are thus transferred, such reference shall be deemed to be made to the state tax department.

History: 1925, Act 155, Imd. Eff. May 1, 1925 ;-- CL 1929, 3706 ;-- CL 1948, 209.152

Notes of Decisions

Cited in 2 cases, 1968–1982 · leading case: Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982).

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Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). · cites it 6× “For purposes of the constitutional provision, the tribunal is the final agency for the administration of property tax laws.”

Fisher-New Ctr. Co. v. State Tax Comm'n, 157 N.W.2d 271 (Mich. 1968). · cites it 2× “[2] PA 1899, No 154, created the board of State tax commissioners which was succeeded in 1925 by the State tax department established by PA 1925, No 155, and, in turn, abolished in 1927 with powers and duties transferred to the present State tax commission, created by PA 1927,…”

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