THE GENERAL PROPERTY TAX ACT
Act 206 of 1893
211.13 Personal property; taxable situs; persons assessable; assessment roll preparation.
Sec. 13.
(1) All tangible personal property, except as otherwise provided in this act, shall be assessed to the owner of that tangible personal property, if known, in the local tax collecting unit in which the tangible personal property is located on tax day as provided in section 2. If the owner is not known and a person is beneficially entitled to tangible personal property or has possession of tangible personal property, the tangible personal property shall be assessed to that person. However, a person with only a security interest and no ownership interest in tangible personal property without possession shall not be assessed as an owner of that tangible personal property.
(2) If tangible personal property is assessed to a person in possession of that tangible personal property, that person, unless contrary to a contractual provision, has a right of action for the amount of the taxes assessed against the owner or person beneficially entitled to that tangible personal property.
(3) An assessing officer is not restricted to any particular period in preparing the assessment roll and may survey, examine, or review property at any time prior to or after the tax day as provided in section 2.
History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3836 ;-- CL 1915, 4007 ;-- CL 1929, 3401 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.13 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1954, Act 122, Imd. Eff. Apr. 19, 1954 ;-- Am. 1958, Act 209, Eff. Sept. 13, 1958 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1966, Act 288, Imd. Eff. July 12, 1966 ;-- Am. 1967, Act 136, Eff. Nov. 2, 1967 ;-- Am. 1998, Act 537, Imd. Eff. Jan. 19, 1999
Constitutionality Notes:
So long as each taxpayer with inventories in the assessing district has the same right of election and is taxed at the same rate after election, this section withstands the tests of constitutionality. Ford Motor Company v Michigan State Tax Commission, 400 Mich 499; 255 NW2d 608 (1977).
PopularName Notes:
Act 206
Notes of Decisions
Ford Motor Co. v. State Tax Comm'n, 255 N.W.2d 608 (Mich. 1977).
· cites it 8× “This case concerns MCLA 211.13; MSA 7.13 1 , a provision of the General Property Tax Act.”
Cont'l Cablevision of Michigan, Inc v. City of Roseville, 425 N.W.2d 53 (Mich. 1988).
· cites it 2× “3 provides: Real property shall be assessed in the township or place where situated, to the owner if known, and also to the occupant, if any; if the owner be not known and there be an occupant, then to such occupant, and either or both shall be liable for the taxes on said…”
Ford Motor Co. v. State Tax Comm'n, 234 N.W.2d 711 (Mich. Ct. App. 1975).
· cites it 6× “” MCLA 211.13; MSA 7.13 provides, in pertinent part: "Inventories of goods, wares, materials, merchandise and supplies such as are commonly used in trade or commerce or manufacture shall, upon the filing by the owner thereof of a sworn statement with the assessing *583 officer…”
Prod. Steel Strip Corp. v. Detroit, 202 N.W.2d 719 (Mich. Ct. App. 1972).
· cites it 6× “In addition, the taxing authorities contend that since MCLA 211.13; MSA 7.13 (average monthly inventory provision) and MCLA 211.”
Toll Northville, Ltd v. Northville Twp., 726 N.W.2d 57 (Mich. Ct. App. 2007).
“der this subdivision shall be affected by any assessment or tax levied on the real property through or over which the personal property is laid, placed, or located, nor shall any right of way, easement, or other interest in real property, assessable as personal property under…”
Matter of Sabec, 137 B.R. 659 (Bankr. W.D. Mich. 1992).
“2; § 211.13. Real property is assessed to the owner, if known, or, if not known, to the occupant.”
Ready-Power Co. v. City of Dearborn, 58 N.W.2d 904 (Mich. 1953).
“Plaintiff has- appealed and argues that the judgment is in derogation of its rights under section 13 of the general property tax act, CL 1948, § 211.13, as amended by PA 1949, No 285 (Stat Ann 1950 Rev § 7.”
Spring Indep. Sch. Dist. v. Harris Cnty. Appraisal Dist., 889 S.W.2d 562 (Tex. App. 1994).
“13 (West 1986) (Finding a system in which a property owner may elect to have its inventory valued on an average monthly basis instead of the single tax date of December 31 was constitutionally uniform so long as all inventory owners had the same choice and were taxed at the same…”
Cont'l Cablevision of Michigan, Inc v. City of Roseville, 404 N.W.2d 704 (Mich. Ct. App. 1987).
“MCL 211.13; MSA 7.13. 1 In determining whether an item is a fixture, three factors are emphasized: (1) Annexation to the realty, either actual or constructive; (2) Adaptation or application to the use or purpose of that part of the realty to which it is connected or…”
ANNIS FURS, INC. v. City of Detroit, 58 N.W.2d 907 (Mich. 1953).
· cites it 2× “* †Section 13 of the general tax act in effect in March and April, 1949 (CL 1948, §211.13 [Stat Ann 1947 Cum Supp § 7.13]), † provided: *530 “All personal property, except as hereinafter provided, shall be assessed in the township in which the owner resides on the first day of…”
Liquid Carbonic Corp. v. State Tax Comm'n, 145 N.W.2d 278 (Mich. Ct. App. 1966).
· cites it 2× “to tax all of the personal property of Liquid Carbonic in the form of cylinders used for the storage and transportation of gases, when some of the cylinders, on a rotation basis, were temporarily located outside the city of Detroit on tax day and there is no evidence to…”
— Mich. Comp. Laws § 211.13(1) — 1 case
Toll Northville, Ltd v. Northville Twp., 726 N.W.2d 57 (Mich. Ct. App. 2007).
“der this subdivision shall be affected by any assessment or tax levied on the real property through or over which the personal property is laid, placed, or located, nor shall any right of way, easement, or other interest in real property, assessable as personal property under…”
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