THE GENERAL PROPERTY TAX ACT
Act 206 of 1893
211.150 State tax commission; duties.
Sec. 150.
It shall be the duty of the commission:
(1) To have and exercise general supervision over the supervisors and other assessing officers of this state, and 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 and assessed at that proportion of true cash value which the legislature from time to time shall provide pursuant to the provisions of article 9, section 3 of the constitution.
(2) To confer with and advise assessing officers as to their duties under this act, and to institute proper proceedings to enforce the penalties and liabilities provided by law for public officers, officers of corporations and individuals failing to comply with the provisions of this act; to prefer charges to the governor against assessing and taxation officers who violate the law or fail in the performance of their duties in reference to assessment and taxation, and in the execution of these powers the commission may call upon the attorney general or any prosecuting attorney in the state to assist it.
(3) To receive all complaints as to property liable to taxation that has not been assessed or that has been fraudulently or improperly assessed, and to investigate the same, and to take such proceedings as will correct the irregularity complained of, if any is found to exist.
(4) To require from any officer in this state, on forms prescribed by the commission such annual or other reports as shall enable it to ascertain the assessed value and equalized values of all property listed for taxation throughout the state under this act, the amount of taxes assessed, collected and returned and such other matter as it may require, including a separate listing of the valuations of all personal and real property classifications within the assessing unit, to the end that it may have complete statistical information as to the practical operation of this act, and to approve the forms used by assessing officers in taking the assessment of property.
(5) To furnish the state board of equalization at each session thereof an estimate of the actual cash value of the taxable property of each county in the state, and to meet with the state board of equalization when requested by said board to do so.
History: Add. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- Am. 1905, Act 281, Eff. Sept. 16, 1905 ;-- Am. 1913, Act 153, Eff. Aug. 14, 1913 ;-- CL 1915, 4149 ;-- CL 1929, 3545 ;-- CL 1948, 211.150 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964
PopularName Notes:
Act 206
Notes of Decisions
Autodie LLC v. City of Grand Rapids, 852 N.W.2d 650 (Mich. Ct. App. 2014).
· cites it 14× “Additionally, Autodie asserted for the first time that the Commission had jurisdiction to review the assessor’s decision as an improper assessment under MCL 211.150(3). On December 4, 2012, the Department and the Commission moved to be dismissed from the petition, asserting that…”
Baraga Cnty. v. State Tax Comm'n, 645 N.W.2d 13 (Mich. 2002).
· cites it 3× “MCL 211.150 states: It shall be the duty of the commission: (1) To have and exercise general supervision over the supervisors and other assessing officers of this state, and to take such measures as will secure the enforcement of the provisions of this act, to the end that all…”
Superior Hotels, LLC v. MacKinaw Twp., 765 N.W.2d 31 (Mich. Ct. App. 2009).
· cites it 3× “We accord respectful consideration to the STC’s position. Nevertheless, “the agency’s interpretation is not binding on the courts, and it cannot conflict with the Legislature’s intent as expressed in the language of the statute at issue.”
Dossin's Food Prods., Inc. v. State Tax Comm'n, 103 N.W.2d 474 (Mich. 1960).
· cites it 4× “The legislature defined the administrative procedure act (PA 1952, No 197) to be: "An act to prescribe the rights of the public in the administrative procedure before State administrative agencies; to provide for the promulgation of procedural rules and regulations; to provide…”
Stewart v. Troutt, 251 N.W.2d 594 (Mich. Ct. App. 1977).
· cites it 2× “However, this cannot be taken as an allegation that the appellee was not acting in the course of carrying out an official duty when the alleged defamations arose.”
Baraga Cnty. v. State Tax Comm'n, 622 N.W.2d 109 (Mich. Ct. App. 2001).
· cites it 2× “The defendant argued that it had the power to investigate the board’s actions and correct any irregularities pursuant to MCL 211.150; MSA 7.208. This Court found that the defendant was exercising appellate review over the township board.”
Topps of Warren, Inc. v. City of Warren, 183 N.W.2d 310 (Mich. Ct. App. 1970).
· cites it 16× “General supervision over supervisors and assessing officers is given under MCLA § 211.150 (Stat Ann 1970 Cum Supp § 7.”
In Re Dearborn Clinic & Diag. Hosp., 71 N.W.2d 212 (Mich. 1955).
· cites it 2× “" (CL 1948, § 211.150 [Stat Ann 1950 Rev § 7.208].) Subdivision 3 of the section cited also makes it the duty of the commission: "To receive all complaints as to property liable to taxation that has not been assessed or that has been fraudulently or improperly assessed, and to…”
Richland Twp. v. State Tax Comm'n, 533 N.W.2d 369 (Mich. Ct. App. 1995).
“[MCL 211.150; MSA 7.208.] Thus, the stc claims that it "investigated” the board’s actions and, upon finding an "irregularity,” attempted to "correct” it.”
Pavilion Apts., Inc. v. State Tax Comm'n, 130 N.W.2d 399 (Mich. 1964).
“Apparently even the State tax commission now concedes the essential fairness of such a procedure since, while it still maintains upon this appeal that it was not required to produce the report or the maker thereof for cross-examination, the Court is advised in a footnote in…”
— Mich. Comp. Laws § 211.150(1) — 2 cases
Baraga Cnty. v. State Tax Comm'n, 645 N.W.2d 13 (Mich. 2002).
“MCL 211.150 states: It shall be the duty of the commission: (1) To have and exercise general supervision over the supervisors and other assessing officers of this state, and to take such measures as will secure the enforcement of the provisions of this act, to the end that all…”
Baraga Cnty. v. State Tax Comm'n, 622 N.W.2d 109 (Mich. Ct. App. 2001).
“The defendant argued that it had the power to investigate the board’s actions and correct any irregularities pursuant to MCL 211.150; MSA 7.208. This Court found that the defendant was exercising appellate review over the township board.”
— Mich. Comp. Laws § 211.150(3) — 6 cases
Autodie LLC v. City of Grand Rapids, 852 N.W.2d 650 (Mich. Ct. App. 2014).
“Additionally, Autodie asserted for the first time that the Commission had jurisdiction to review the assessor’s decision as an improper assessment under MCL 211.150(3). On December 4, 2012, the Department and the Commission moved to be dismissed from the petition, asserting that…”
Superior Hotels, LLC v. MacKinaw Twp., 765 N.W.2d 31 (Mich. Ct. App. 2009).
“We accord respectful consideration to the STC’s position. Nevertheless, “the agency’s interpretation is not binding on the courts, and it cannot conflict with the Legislature’s intent as expressed in the language of the statute at issue.”
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