Mich. Comp. Laws » Michigan Compiled Laws / Chapter 211 / Act 206 of 1893

Mich. Comp. Laws § 211.10

Annual assessment of property.

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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.10 Annual assessment of property.

Sec. 10.

    (1)  An assessment of all the property in the state liable to taxation shall be made annually in all townships, villages, and cities by the applicable assessing officer as provided in section 3 of article IX of the state constitution of 1963 and section 27a.

    (2) Notwithstanding any provision to the contrary in the act of incorporation or charter of a village, an assessment for village taxes shall be identical to the assessment made by the applicable assessing officer of the township in which the village is located, and tax statements shall set forth clearly the state equalized value and the taxable value of the individual properties in the village upon which authorized millages are levied.

    (3) If a nonresident of the taxing unit requests in writing information regarding the assessment of his or her property, the supervisor or assessing officer shall reply to the request within a reasonable length of time.

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3833 ;-- CL 1915, 4004 ;-- CL 1929, 3398 ;-- CL 1948, 211.10 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1966, Act 288, Imd. Eff. July 12, 1966 ;-- Am. 1991, Act 15, Imd. Eff. May 1, 1991 ;-- Am. 1991, Act 135, Imd. Eff. Nov. 12, 1991 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994

PopularName Notes:

Act 206
Notes of Decisions
Cited in 23 cases (4 in the last 5 years), 1974–2024 · leading case: Ford Motor Company v. City of Woodhaven
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Ford Motor Company v. City of Woodhaven (2006) mich · cites it 2× “Further, MCL 211.10(1) provides that "[a]n assessment of all the property in the state liable to taxation shall be made annually in all townships, villages, and cities by the applicable assessing officer .”
Taylor Commons v. City of Taylor (2002) michctapp · cites it 8× “NOTES [1] MCL 211.10 was amended by 1994 PA 415 , which, among other things, deleted the existing subsection 2 and renumbered subsections 3 and 4 as subsections 2 and 3.”
Baraga County v. State Tax Commission (2002) mich · cites it 2× “MCL 211.10. Defendant was also charged by statute to “take such measures as will secure the enforcement of the provisions of this act, to the end that all the properties of this state liable to assessment for taxation shall be placed upon the assessment rolls .”
Manor House Apartments v. City of Warren (1994) michctapp · cites it 6× “” MCL 211.10(2) and (5)(a); MSA 7.10(2) and (5)(a).”
Wikman v. City of Novi (1982) mich · cites it 2× “For the purpose of collecting ad valorem taxes, or taxes based on the value of property, the word "assessment" means the determination of the value of property for tax purposes, MCL 211.10; MSA 7.10. MCL 205.731(a); MSA 7.”
Briggs Tax Service, LLC v. Detroit Public Schools (2010) mich “24 See MCL 211.10; MCL 211.27a. 25 MCL 380.432(2).”
Michigan Properties, LLC v. Meridian Township (2012) mich “MCL 211.10; MCL 211.10d(l); MCL 211.10e. In preparing assessments, an assessor is limited to using approved assessment manuals to carry out his or her duties.”
President Inn Properties, LLC v. City of Grand Rapids (2011) michctapp “Further, assessing officers, in preparing annual assessments, “shall use only the official assessor’s manual or any manual approved by the state tax commission, consistent with the official assessor’s manual, with their latest supplements, as prepared or approved by the state…”
Autodie LLC v. City of Grand Rapids (2014) michctapp “MCL 211.10(1); Ford Motor Co, 475 Mich at 444 .”
Superior Hotels, LLC v. MacKinaw Township (2009) michctapp “See also MCL 211.10(1): “An assessment of all the property in the state liable to taxation shall be made annually in all townships, villages, and cities by the applicable assessing officer as provided in section 3 of article IX of the state constitution of 1963 and section 27a.”
Baraga County v. State Tax Commission (2001) michctapp “MCL 211.10; MSA 7.10. Defendant was also charged by statute to “take such measures as will secure the enforcement of the provisions of this act, to the end that all the properties of this state liable to assessment for taxation shall be placed upon the assessment rolls____” MCL…”
Shaughnesy v. Tax Tribunal (1985) mich “The local assessors in each of Michigan’s townships, villages, and cities, are required, each year, to determine the true cash value of taxable property located within the boundaries of the local taxing district.”
Show all 23 citing cases →
— Mich. Comp. Laws § 211.10(1) — 9 cases
Ford Motor Company v. City of Woodhaven (2006) mich “Further, MCL 211.10(1) provides that "[a]n assessment of all the property in the state liable to taxation shall be made annually in all townships, villages, and cities by the applicable assessing officer .”
Autodie LLC v. City of Grand Rapids (2014) michctapp “MCL 211.10(1); Ford Motor Co, 475 Mich at 444 .”
Superior Hotels, LLC v. MacKinaw Township (2009) michctapp “See also MCL 211.10(1): “An assessment of all the property in the state liable to taxation shall be made annually in all townships, villages, and cities by the applicable assessing officer as provided in section 3 of article IX of the state constitution of 1963 and section 27a.”
Kofi Johnson v. Motor City Property Managers LLC (2017) michctapp
Kofi Johnson v. Motor City Property Managers LLC (2017) michctapp
— Mich. Comp. Laws § 211.10(2) — 2 cases
Taylor Commons v. City of Taylor (2002) michctapp “NOTES [1] MCL 211.10 was amended by 1994 PA 415 , which, among other things, deleted the existing subsection 2 and renumbered subsections 3 and 4 as subsections 2 and 3.”
Manor House Apartments v. City of Warren (1994) michctapp “” MCL 211.10(2) and (5)(a); MSA 7.10(2) and (5)(a).”
— Mich. Comp. Laws § 211.10(5)(c) — 1 case
Manor House Apartments v. City of Warren (1994) michctapp “” MCL 211.10(2) and (5)(a); MSA 7.10(2) and (5)(a).”
— Mich. Comp. Laws § 211.10(7) — 1 case
Manor House Apartments v. City of Warren (1994) michctapp “” MCL 211.10(2) and (5)(a); MSA 7.10(2) and (5)(a).”
— Mich. Comp. Laws § 211.10(8) — 1 case
Manor House Apartments v. City of Warren (1994) michctapp “” MCL 211.10(2) and (5)(a); MSA 7.10(2) and (5)(a).”
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