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

Mich. Comp. Laws § 211.3 (2026)

Real property; parties assessable; persons treated as owner; property of deceased persons.

✓ current as of July 2026
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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.3 Real property; parties assessable; persons treated as owner; property of deceased persons.

Sec. 3.

    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 property, and if there be no owner or occupant known, then as unknown. A trustee, guardian, executor, administrator, assignee or agent, having control or possession of real property, may be treated as the owner. The real property which belonged to a person deceased, not being in control of an executor or administrator, may be assessed to his heirs or devisees jointly, without naming them, until they shall have given notice of their respective names to the supervisor, and of the division of the estate.

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3826 ;-- CL 1915, 3997 ;-- CL 1929, 3391 ;-- CL 1948, 211.3

PopularName Notes:

Act 206
Notes of Decisions
Cited in 17 cases (1 in the last 5 years), 1957–2022 · leading case: Paris Meadows, LLC v. City of Kentwood, 783 N.W.2d 133 (Mich. Ct. App. 2010).
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Paris Meadows, LLC v. City of Kentwood, 783 N.W.2d 133 (Mich. Ct. App. 2010). “However, whether Paris Meadows was an agent of the co-owners is irrelevant, because, pursuant to MCL 211.3, if the owner of the property is known, the owner is taxed: Real property shall be assessed in the township or place where situated, to the owner if known, and also to the…”
Cont'l Cablevision of Michigan, Inc v. City of Roseville, 425 N.W.2d 53 (Mich. 1988). · cites it 2× “[11] MCL 211.3; MSA 7.3 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…”
Matter of Sabec, 137 B.R. 659 (Bankr. W.D. Mich. 1992). · cites it 3× “§ 211.3. Assessment of all real property is made annually on December 31 of each year.”
Wayne Cnty. v. Michigan State Tax Comm'n, 682 N.W.2d 100 (Mich. Ct. App. 2004). “MCL 211.3, 211.10; MSA 7.3, 7.10. In addition to authorizing central assessment by one assessing authority, the Legislature has also established uniform guidelines and allocation techniques applicable to all properties assessed under the above provisions.”
Manistee Cnty. v. Reef Petroleum Corp. (In Re Reef Petroleum Corp.), 92 B.R. 741 (Bankr. W.D. Mich. 1988). · cites it 2× “Mich. Comp.Laws § 211.3 (1986) (Mich.Stat.”
Toll Northville, Ltd v. Northville Twp., 726 N.W.2d 57 (Mich. Ct. App. 2007). “3 states: 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 he not known, and there be an occupant, then to such *370 occupant, and either or both shall be liable for the taxes on said…”
Consumers Power Co. v. Port Sheldon Twp., 283 N.W.2d 680 (Mich. Ct. App. 1979). “MCL 211.3, 211.10; MSA 7.3, 7.10. In addition to authorizing central assessment by one assessing authority, the Legislature has also established uniform guidelines and allocation techniques applicable to all properties assessed under the above provisions.”
NeBoShone Ass'n v. State Tax Comm'n, 227 N.W.2d 358 (Mich. Ct. App. 1975). “55 ” Also see MCLA 211.3; MSA 7.3, and 61 CJ, Taxation, § 833, p 667, which states: *335 "Broadly speaking, property owned by a corporation is to be appraised for taxation in the same way or on the same principles as if it were owned by a natural person, the thing sought in each…”
United States v. State of Mich., 882 F. Supp. 659 (E.D. Mich. 1995). · cites it 2× “The applicable statute reads as follows: 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…”
Fisher v. Muller, 218 N.W.2d 821 (Mich. Ct. App. 1974). “) See, also, MCLA 211.3; MSA 7.3; MCLA 211.5; MSA 7.5.”
City of Detroit v. State Tax Comm'n, 120 N.W.2d 258 (Mich. 1963). “Section 3 of the general property tax law, CL 1948, § 211.3 (Stat Ann 1960 Rev § 7.3), provides that real property should be assessed “to the owner if known, and also to the occupant, if any.”
United States ex rel. Saginaw Chippewa Tribe v. Michigan, 882 F. Supp. 659 (E.D. Mich. 1995). “The applicable statute reads as follows: 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 oecu-pant, and either or both shall be…”
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