Michigan Compiled Laws

Mich. Comp. Laws § 455.66 (2026)

Assessment of association.

✓ current as of July 2026
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SUMMER RESORT AND ASSEMBLY ASSOCIATIONS


Act 39 of 1889


455.66 Assessment of association.

Sec. 16.

    Whenever the board of trustees of any such association shall serve upon the assessing officer of the township, city or village in which its real estate is situated a notice in writing, signed by its secretary and under its corporate seal, requesting that all of the cottages and buildings owned by its lessees, situate upon the lands of the association, and not exempt from taxation as hereinbefore provided, be assessed to the association as a part of its real estate, the same as if owned by it, then and thereafter all such real estate and cottages, and buildings thereon, shall be assessed to such association as real estate and taxes paid thereon, by the association the same as if in fact the owner thereof, and no lease had been made.

History: Add. 1901, Act 57, Imd. Eff. Apr. 11, 1901 ;-- CL 1915, 10077 ;-- CL 1929, 10342 ;-- CL 1948, 455.66

Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: Bay View Ass'n v. Twp. of Bear Creek (Mich. Ct. App. 2015).
Bay View Ass'n v. Twp. of Bear Creek (Mich. Ct. App. 2015). · cites it 3× “Pursuant to section 16 of the Summer Resort Act, MCL 455.66, petitioner has elected to be taxed by respondent as a single tax parcel.”
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.