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

Mich. Comp. Laws § 211.7g

Seawall, jetty, groin, dike, or other structure.

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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.7g Seawall, jetty, groin, dike, or other structure.

Sec. 7g.

    The value of a seawall, jetty, groin, dike, or other structure whose primary purpose is to prevent or control erosion or prevent or control inundation or flooding on property affected by waters or levels of the Great Lakes or their connecting waters and tributaries as affected by levels of the Great Lakes is exempt from taxation. The department of natural resources shall, when requested by the owner or the assessor, determine if such seawall, jetty, groin, dike, or other structure has as its primary purpose the prevention or control of erosion.

    That portion of structures which are modified or designed to provide benefits other than erosion control or flood prevention are not exempt from assessment for property tax.

History: Add. 1973, Act 187, Imd. Eff. Jan. 8, 1974 ;-- Am. 1976, Act 165, Imd. Eff. June 21, 1976

Compiler's Notes:

    For transfer of powers and duties of department of natural resources to department of natural resources and environment, and abolishment of department of natural resources, see E.R.O. No. 2009-31, compiled at MCL 324.99919.

    For transfer of powers and duties of department of natural resources and environment to department of natural resources, see E.R.O. No. 2011-1, compiled at MCL 324.99921.

PopularName Notes:

Act 206
Notes of Decisions
Cited in 2 cases, 2018–2018 · leading case: Bay City Yacht Club Inc v. Township of Bangor
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Bay City Yacht Club Inc v. Township of Bangor (2018) michctapp · cites it 19× “BASIC FACTS This case concerns whether the Tribunal erred by determining that the Bay City Yacht Club had failed to prove it was entitled to a tax exemption under MCL 211.”
Bay City Yacht Club Inc v. Township of Bangor (2018) michctapp · cites it 19× “BASIC FACTS This case concerns whether the Tribunal erred by determining that the Bay City Yacht Club had failed to prove it was entitled to a tax exemption under MCL 211.”
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