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

Mich. Comp. Laws § 211.24b

Assessment based on taxable value; application.

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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.24b Assessment based on taxable value; application.

Sec. 24b.

    (1)  The tax roll and the tax statement shall clearly set forth the latest taxable value for each item of property.

    (2) The supervisor or assessor shall spread the taxes on the tax roll on the taxable value for each item of property.

    (3) These requirements do not apply if the current year's state equalized valuation or taxable value is not available when the tax roll or tax statements of a city are prepared under a law or charter provision.

History: Add. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1965, Act 410, Imd. Eff. Nov. 3, 1965 ;-- Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994

PopularName Notes:

Act 206
Notes of Decisions
Cited in 3 cases, 1998–2010 · leading case: WPW Acquisition Co. v. City of Troy
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WPW Acquisition Co. v. City of Troy (2002) michctapp · cites it 8× “(3) Upon a transfer of ownership of property after 1994, the property's taxable value for the calendar year following the year of transfer is the property's state equalized valuation for the calendar year following the transfer.”
Briggs Tax Service, LLC v. Detroit Public Schools (2010) mich “26 MCL 211.24b(2); see also Detroit Charter, § 8-402(2), which provides: The assessors shall prepare the tax roll by spreading property taxes ratably on the assessment roll on or before the date provided by ordinance and shall deliver the tax roll to the treasurer in the manner…”
Meadowbrook Village Associates v. City of Auburn Hills (1998) michctapp “27(1), MCL 211.24b; MSA 7.24(2). Therefore, the tribunal did not have jurisdiction to consider petitioner’s claim regarding respondent’s determination of taxable value because it involves a constitutional question.”
— Mich. Comp. Laws § 211.24b(2) — 1 case
Briggs Tax Service, LLC v. Detroit Public Schools (2010) mich “26 MCL 211.24b(2); see also Detroit Charter, § 8-402(2), which provides: The assessors shall prepare the tax roll by spreading property taxes ratably on the assessment roll on or before the date provided by ordinance and shall deliver the tax roll to the treasurer in the manner…”
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