Michigan Compiled Laws

Mich. Comp. Laws § 211.1a (2026)

Short title; general property tax act.

✓ current as of July 2026

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THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

211.1a Short title; general property tax act.

Sec. 1a.

This act shall be known and may be cited as "The general property tax act".

History: Add. 1943, Act 231, Imd. Eff. Apr. 20, 1943 ;-- CL 1948, 211.1a

Constitutionality Notes:

Mailing of tax delinquency and redemption notices to a corporation at its tax address of record in the manner required by the General Property Tax Act is sufficient to provide constitutionally adequate notice. Smith v Cliffs on the Bay Condominium Assoc., 463 Mich 420; 617 NW2d 536 (2000).

PopularName Notes:

Act 206

Notes of Decisions

Cited in 24 cases (14 in the last 5 years), 1961–2025 · leading case: Knott v. City of Flint, 109 N.W.2d 908 (Mich. 1961).

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Knott v. City of Flint, 109 N.W.2d 908 (Mich. 1961). · cites it 2× “The legislative intent was further indicated *496 by the short title of the act as set forth in CL 1948, § 211.1a (Stat Ann 1960 Rev § 7.1 [1]), which states that: "This act shall be known and may be cited as `The general property tax act.”

David N Rentschler v. Twp. of Melrose, 910 N.W.2d 711 (Mich. Ct. App. 2017). “He further argues that the General Property Tax Act (GPTA), MCL 211.1a et seq., itself does not contain any language that would disqualify him and that the PRE guideline is contrary to the clear and unambiguous language of the GPTA.”

in Re Petition of Ingham Cnty. Treasurer for Foreclosure (Mich. Ct. App. 2017). “Specifically, a county treasurer must send notices of the delinquency to the person to whom the tax bill was last sent or to the person identified as the owner.”

Ferry Beaubien LLC v. Centurion Place on Ferry Street Condo (Mich. Ct. App. 2017). “78k(5)(e) of the General Property Tax Act (GPTA), MCL 211.1a et seq., any restrictions imposed on the property by the Master Deed were extinguished by the tax sale.”

Twp. of Almont v. Cnty. of Lapeer (Mich. Ct. App. 2018). “24f(2)(a), provisions of the General Property Tax Act (GPTA), MCL 211.1a et seq. Plaintiffs also alleged that the ballot proposal violated MCL 168.”

Rico Zenti v. City of Marquette (Mich. Ct. App. 2019). “In its opinion, the Tax Tribunal held that the conveyance by five siblings, as joint tenants with rights of survivorship, to themselves, as tenants in common, was not a “transfer of property” under the General Property Tax Act (GPTA), MCL 211.1a et seq. For the reasons provided…”

Oak Park Crown Pointe LLC v. City of Oak Park (Mich. Ct. App. 2019). “, by the first Monday in March each year, an assessor must make and complete an assessment roll that specifies the name and address of every person liable to be taxed in the local tax collecting unit, whether or not the owner is known, and state in the assessment roll an…”

in Re Petition of Ingham Cnty. Treasurer for Foreclosure (Mich. Ct. App. 2020). “” Here, the parties agree that respondent’s land contract was not recorded, and that the only record connecting respondent’s name to the foreclosed property was the tax record showing his payment of delinquent taxes for the 2014 tax year.”

City of Highland Park v. State Land Bank Auth. (Mich. Ct. App. 2022). “3 MCL 211.1a et seq. -3- including, but not limited to, tax reverted property and property with or without clear title.”

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