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

Mich. Comp. Laws § 211.31 (2026)

Township board of review; completed roll valid; conclusive presumption.

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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.31 Township board of review; completed roll valid; conclusive presumption.

Sec. 31.

    Upon the completion of said roll and its endorsement in manner aforesaid, the same shall be conclusively presumed by all courts and tribunals to be valid, and shall not be set aside except for causes hereinafter mentioned. The omission of such indorsement shall not affect the validity of such roll.

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3854 ;-- CL 1915, 4025 ;-- CL 1929, 3419 ;-- CL 1948, 211.31

PopularName Notes:

Act 206
Notes of Decisions
Cited in 7 cases, 1958–2014 · leading case: Plymouth Twp. v. Wayne Cnty. Bd. of Commissioners, 359 N.W.2d 547 (Mich. Ct. App. 1984).
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Plymouth Twp. v. Wayne Cnty. Bd. of Commissioners, 359 N.W.2d 547 (Mich. Ct. App. 1984). · cites it 2× “We reject this interpretation. This statute does not present a conclusive presumption when dealing with equalization.”
Alhi Dev. Co. v. Orion Twp., 314 N.W.2d 479 (Mich. Ct. App. 1981). “First, the Tax Tribunal in its opinion and judgment referred to a presumption of validity, apparently relying for such principle upon the language of MCL 211.31; MSA 7.31, which provides that upon completion of an assessment roll it shall be conclusively presumed to be valid.”
Michigan United Conservation Clubs v. Lansing Twp., 342 N.W.2d 290 (Mich. Ct. App. 1983). “In so construing Const 1963, art 6, § 28, petitioner has confused the standard of review used by this Court in reviewing Tax Tribunal findings of fact with the burden of proof imposed on an exemption claimant at tribunal hearings.”
Brown Bark I, L.P. v. Traverse City Light & Power Dep't, 736 F. Supp. 2d 1099 (W.D. Mich. 2010). “206 of the Public Acts of 1893, being sections 211.31 to 211.157 of the Michigan Compiled Laws.”
City of Detroit v. Jones & Laughlin Steel Corp., 258 N.W.2d 521 (Mich. Ct. App. 1977). “The reason a petition is necessary is because the Board of Review had already approved the earlier assessment, and, as pointed out by MCLA 211.31; MSA 7.31: "Sec. 31. Upon the completion of said roll and its endorsement in manner aforesaid, the same shall be conclusively…”
Auditor Gen. v. Smith, 88 N.W.2d 429 (Mich. 1958). “” CL 1948, § 211.31 (Stat Ann 1950 Rev § 7.31). It is the position of the- attorney, general and the.”
Gardner v. Dep't of Treasury, 858 N.W.2d 76 (Mich. Ct. App. 2014). “1 And, pursuant to MCL 211.31, upon completion and endorsement of the assessment roll, “the same shall be conclusively presumed by all courts and tribunals to be valid, and shall not be set aside except for causes *556 hereinafter mentioned.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.