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

Mich. Comp. Laws § 211.19

Statement as to assessable property.

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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.19 Statement as to assessable property.

Sec. 19.

    (1) A supervisor or other assessing officer, as soon as possible after entering office or as required under the provisions of any charter that makes special provisions for the assessment of property, shall ascertain the taxable property in the assessing district, the person to whom it should be assessed, and that person's residence.

    (2) Except as otherwise provided in section 9m, 9n, or 9o(3), the supervisor or other assessing officer shall require any person whom the supervisor or other assessing officer believes has possession of personal property to make a statement of all the personal property of that person whether owned by that person or held for the use of another to be completed and delivered to the supervisor or assessor by February 20 of each year, or, if February 20 of a year is a Saturday, Sunday, or legal holiday, the next day that is not a Saturday, Sunday, or legal holiday of that year. For purposes of a statement delivered by the United States Postal Service, the delivery is timely if the postmark date is on or before the delivery deadline prescribed in this subsection. If the statement is not timely delivered to the supervisor or other assessing officer, a late submission may be filed directly with the March board of review before its final adjournment by submitting the statement prescribed in this subsection. The board of review shall not accept a filing after adjournment of its March meeting. An appeal of a denial by the March board of review may be made by filing a petition with the Michigan tax tribunal within 35 days of the denial notice. A notice the supervisor or other assessing officer provides regarding the statement required under this subsection must also do all of the following:

    (a) Notify the person to whom such notice is given of the exemptions available under sections 9m, 9n, and 9o.

    (b) Explain where information about those exemptions, the forms and requirements for claiming those exemptions, and the forms for the statement otherwise required under this section are available.

    (c) Be sent or delivered by not later than January 10 of each year.

    (3) If a supervisor, an assessing officer, a county tax or equalization department provided for in section 34, or the state tax commission considers it necessary to require from any person a statement of real property assessable to that person, it shall notify the person, and that person shall submit the statement.

    (4) A local tax collecting unit may provide for the electronic filing of the statement required under subsection (2) or (3).

    (5) A statement under subsection (2) or (3) must be in a form prescribed by the state tax commission. If a local tax collecting unit has provided for electronic filing of the statement under subsection (4), the filing format must be as prescribed by the state tax commission. The state tax commission shall not prescribe more than 1 format for electronically filing a statement under subsection (2) or more than 1 format for electronically filing a statement under subsection (3).

    (6) A statement under subsection (2) or (3) must be signed manually, by facsimile, or electronically. A supervisor or assessor shall not require that a statement required under subsection (2) or (3) be filed by February 20 of each year.

    (7) A supervisor or assessor shall not accept a statement under subsection (2) or (3) as final or sufficient if that statement is not in the proper form or does not contain a manual, facsimile, or electronic signature. A supervisor or assessor shall preserve a statement that is not in the proper form or is not signed as in other cases, and that statement may be used to make the assessment and as evidence in any proceeding regarding the assessment of the person furnishing that statement.

    (8) An electronic or facsimile signature for a statement required under this section, a statement required under section 9o(2)(a) or (b), or a combined document required under section 9m or 9n or under section 7 of the state essential services assessment act, 2014 PA 92, MCL 211.1057, must be accepted by a local tax collecting unit.

    (9) The department of treasury's use of a statement, or information on a statement, provided under this subsection is subject to section 28(1)(f) of 1941 PA 122, MCL 205.28.

    

    

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3842 ;-- CL 1915, 4013 ;-- CL 1929, 3407 ;-- Am. 1943, Act 213, Imd. Eff. Apr. 20, 1943 ;-- CL 1948, 211.19 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1958, Act 209, Eff. Sept. 13, 1958 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1996, Act 126, Imd. Eff. Mar. 13, 1996 ;-- Am. 2002, Act 267, Imd. Eff. May 9, 2002 ;-- Am. 2013, Act 153, Imd. Eff. Nov. 5, 2013 ;-- Am. 2014, Act 87, Imd. Eff. Apr. 1, 2014 ;-- Am. 2016, Act 108, Imd. Eff. May 6, 2016 ;-- Am. 2017, Act 261, Eff. Dec. 31, 2017 ;-- Am. 2023, Act 176, Eff. Dec. 31, 2023

Compiler's Notes:

    Enacting section 1 of Act 87 of 2014 provides:

    "Enacting section 1. The exclusion of generation, transmission, or distribution of electricity for sale from the definition of "industrial processing" under this amendatory act is not intended to affect any other provision of Michigan law or impact the decision in Detroit Edison Company v Department of Treasury, court of appeals docket no. 309732."

PopularName Notes:

Act 206
Notes of Decisions
Cited in 12 cases, 1977–2020 · leading case: Ford Motor Company v. City of Woodhaven
Sort: Relevance Newest Treatment
Ford Motor Company v. City of Woodhaven (2006) mich · cites it 8× “" To this end, MCL 211.19(1) provides: A supervisor or other assessing officer, as soon as possible after entering upon the duties of his or her office or as required under the provisions of any charter that makes special provisions for the assessment of property, shall…”
Autodie LLC v. City of Grand Rapids (2014) michctapp “MCL 211.19(2); Ford Motor Co, 475 Mich at 445 .”
Ford Motor Co. v. State Tax Commission (1977) mich · cites it 2× “18 and MCLA 211.19; MSA 7.19). 2 Plaintiff, Ford Motor Company, contests whether its election in *513 Dearborn was made prior to its election in Highland Park.”
Spartan Stores, Inc v. City of Grand Rapids (2014) michctapp “MCL 211.19, prior to the commencement of the board of review for the tax year involved.”
Geiger v. City of Southfield (In Re Continental Credit Corp.) (1979) ilnb “Mich.Comp.Laws Ann. § 211.19 provides: “The written statement under oath, provided for in section 18 shall be in such form and of such content as may be prescribed by the state tax commission and shall be completed and delivered to the supervisor or assessor on or before…”
Brittany Park Apartments v. Harrison Township (1981) michctapp “7 MCL 211.19; MSA 7.29. 8 MCL 211.30; MSA 7.”
Packaging Corp of America v. Department of Treasury (2014) michctapp · cites it 7× “19(2), in turn, provided: The supervisor or other assessing officer shall require any person whom he or she believes has personal property in their possession to make a statement of all the personal property of that person whether owned by that person or held for the use of…”
New Covert Generating Company LLC v. Township of Covert (2015) michctapp · cites it 5× “34c, as commercial personal property, industrial personal property, or utility personal property, the assessment may be protested before the board of review or appealed directly to the tribunal without protest before the board of review as provided in subsection (6), if a…”
Walter Toebe Construction Co. v. Department of Treasury (2010) michctapp · cites it 3× “The tax credit at issue required a taxpayer to “file within the time required the statement of personal property described in section 19 of the general property tax act, 1893 PA 206 , MCL 211.19 ....” Former MCL 208.35d(3). Petitioner notes, correctly, that the deadline for…”
Cherryland Electric Cooperative v. Township of Blair (2013) mich · cites it 2× “10(1)), or whether, in determining true cash value, a township assessor is obligated to follow the personal tax reporting form approved by the State Tax Commission (see MCL 211.19(2); MCL 211.19(5)); and (2) whether these cases involve a mutual mistake of fact within the meaning…”
Ross Education LLC v. City of Taylor (2019) michctapp “, quoting MCL 211.19(1). The Ford Court explained the import of this provision on its conclusion: [T]he GPTA requires the assessor to ascertain what personal property is in his jurisdiction and assess it accordingly.”
New Covert Generating Company LLC v. Township of Covert (2020) michctapp “as commercial personal property, industrial personal property, or utility personal property, the assessment may be protested before the board of review or appealed directly to the tribunal without protest before the board of review as provided in subsection (6), if a statement…”
— Mich. Comp. Laws § 211.19(1) — 2 cases
Ford Motor Company v. City of Woodhaven (2006) mich “" To this end, MCL 211.19(1) provides: A supervisor or other assessing officer, as soon as possible after entering upon the duties of his or her office or as required under the provisions of any charter that makes special provisions for the assessment of property, shall…”
Ross Education LLC v. City of Taylor (2019) michctapp “, quoting MCL 211.19(1). The Ford Court explained the import of this provision on its conclusion: [T]he GPTA requires the assessor to ascertain what personal property is in his jurisdiction and assess it accordingly.”
— Mich. Comp. Laws § 211.19(2) — 6 cases
Ford Motor Company v. City of Woodhaven (2006) mich “" To this end, MCL 211.19(1) provides: A supervisor or other assessing officer, as soon as possible after entering upon the duties of his or her office or as required under the provisions of any charter that makes special provisions for the assessment of property, shall…”
Autodie LLC v. City of Grand Rapids (2014) michctapp “MCL 211.19(2); Ford Motor Co, 475 Mich at 445 .”
Packaging Corp of America v. Department of Treasury (2014) michctapp “19(2), in turn, provided: The supervisor or other assessing officer shall require any person whom he or she believes has personal property in their possession to make a statement of all the personal property of that person whether owned by that person or held for the use of…”
Cherryland Electric Cooperative v. Township of Blair (2013) mich “10(1)), or whether, in determining true cash value, a township assessor is obligated to follow the personal tax reporting form approved by the State Tax Commission (see MCL 211.19(2); MCL 211.19(5)); and (2) whether these cases involve a mutual mistake of fact within the meaning…”
New Covert Generating Company LLC v. Township of Covert (2015) michctapp “34c, as commercial personal property, industrial personal property, or utility personal property, the assessment may be protested before the board of review or appealed directly to the tribunal without protest before the board of review as provided in subsection (6), if a…”
— Mich. Comp. Laws § 211.19(5) — 2 cases
Ford Motor Company v. City of Woodhaven (2006) mich “" To this end, MCL 211.19(1) provides: A supervisor or other assessing officer, as soon as possible after entering upon the duties of his or her office or as required under the provisions of any charter that makes special provisions for the assessment of property, shall…”
Cherryland Electric Cooperative v. Township of Blair (2013) mich “10(1)), or whether, in determining true cash value, a township assessor is obligated to follow the personal tax reporting form approved by the State Tax Commission (see MCL 211.19(2); MCL 211.19(5)); and (2) whether these cases involve a mutual mistake of fact within the meaning…”
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