MCL - Section 211.13
Act 206 of 1893
211.13 Personal property; taxable situs; persons assessable; assessment roll preparation.
Sec. 13.
History: 1893, Act 206, Eff. June 12, 1893
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CL 1897, 3836
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CL 1915, 4007
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CL 1929, 3401
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Am. 1941, Act 234, Imd. Eff. June 16, 1941
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CL 1948, 211.13
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Am. 1949, Act 285, Eff. Sept. 23, 1949
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Am. 1954, Act 122, Imd. Eff. Apr. 19, 1954
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Am. 1958, Act 209, Eff. Sept. 13, 1958
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Am. 1964, Act 275, Eff. Aug. 28, 1964
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Am. 1966, Act 288, Imd. Eff. July 12, 1966
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Am. 1967, Act 136, Eff. Nov. 2, 1967
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Am. 1998, Act 537, Imd. Eff. Jan. 19, 1999
Constitutionality: So long as each taxpayer with inventories in the assessing district has the same right of election and is taxed at the same rate after election, this section withstands the tests of constitutionality. Ford Motor Company v Michigan State Tax Commission, 400 Mich 499; 255 NW2d 608 (1977).
Popular Name: Act 206