Michigan Compiled Laws

Mich. Comp. Laws § 211.11 (2026)

Corporate property; situs; exemptions.

✓ current as of July 2026

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THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

211.11 Corporate property; situs; exemptions.

Sec. 11.

All corporate real and tangible personal property, except where some other provision is made by law, shall be assessed to the corporation as to a natural person, in the name of the corporation. The place where its office is located in its articles of incorporation shall be deemed its residence if its business is actually transacted at such office; but if it shall establish its principal office in any other place than the place named in its articles of incorporation, then the place where it transacts its principal business shall be deemed its residence for all the purposes of this act. If there is no principal office in this state, then at the place in this state where such corporation or agent transacts business. The property of corporations paying specific taxes shall be exempt as to the property covered by such taxation, except when otherwise provided by law. All other real and tangible personal property of such corporation shall be taxed under this act.

History: 1893, Act 206, Eff. June 12, 1893 ;-- Am. 1895, Act 229, Imd. Eff. May 31, 1895 ;-- CL 1897, 3834 ;-- Am. 1903, Act 235, Eff. Sept. 17, 1903 ;-- CL 1915, 4005 ;-- CL 1929, 3399 ;-- CL 1948, 211.11 ;-- Am. 1965, Act 109, Imd. Eff. June 30, 1965

PopularName Notes:

Act 206

Notes of Decisions

Cited in 3 cases, 1953–2019 · leading case: Bradford Zabik v. John R Jansen (Mich. Ct. App. 2019).

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Bradford Zabik v. John R Jansen (Mich. Ct. App. 2019). “Additionally, the Zabiks alleged that the Wayne County Treasurer did not comply with the applicable provisions of the General Property Tax Act (GPTA), MCL 211.11 et seq., or the requirements of constitutional due process because the Wayne County Treasurer did not take reasonable…”

ANNIS FURS, INC. v. City of Detroit, 58 N.W.2d 907 (Mich. 1953). “* CL 1948, § 211.11 (Stat Ann 1950 Rev § 7.11). † Since changed by PA 1949, No 285 (See Stat Ann 1950 Rev § 7.”

O. M. Scott & Sons Co. v. State Tax Comm'n, 145 N.W.2d 226 (Mich. Ct. App. 1966). “"While section 11 of the general property tax law (CL 1948, § 211.11 [Stat Ann 1960 Rev § 7.11]) requires that all corporate property must be assessed to the corporation, the statute does not define the term property.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.