Michigan Compiled Laws
Mich. Comp. Laws § 211.7l (2026)
State property.
✓ current as of July 2026
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THE GENERAL PROPERTY TAX ACT
Act 206 of 1893
211.7l State property.
Sec. 7l.
Public property belonging to the state, except licensed homestead lands, part-paid lands held under certificates, and lands purchased at tax sales, and still held by the state is exempt from taxation under this act. This exemption shall not apply to lands acquired after July 19, 1966, unless a deed or other memorandum of conveyance is recorded in the county where the lands are located before December 31 of the year of acquisition, or the local assessing officer is notified by registered mail of the acquisition before December 31 of the year of acquisition.
History: Add. 1980, Act 142, Imd. Eff. June 2, 1980
PopularName Notes:
Act 206Notes of Decisions
Cited in 1
case (1 in the last 5 years), 2021–2021 · leading case: West St Joseph Prop. LLC v. Delta Twp. (Mich. Ct. App. 2021).
West St Joseph Prop. LLC v. Delta Twp. (Mich. Ct. App. 2021). “Among Petitioner’s contentions are that: (i) on December 31, 2018, the Property was “(p)ublic property belonging to the state,” which would make the Property exempt under Act section 7l (“section 7l”), MCL 211.7l, and (ii) the Agreement constituted a transfer of ownership under…”
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