PocketLaw | Michigan Compiled Laws | 282 of 1905 - State Board of

282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities (207.1 - 207.21)

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State Board of Assessors; Secretary, Duties; Assistants.

State Board of Assessors; Compensation for Clerical Assistance, Expenses.

Access to Public Records; Subpoena, Fees; Examination of Witnesses and Accounts; Refusal, Penalty.

Annual Assessment of Property of Certain Rail Transportation, Telephone, and Telegraph Companies; Reports.

Definitions.

Exemption of Materials and Supplies.

Taxable Value; Determination.

Company's Annual Statement; Contents, Time.

Sleeping Car Company Defined; Annual Statement, Contents, Time.

Blanks Furnished; Other Reports; Board, Self-Information; Penalty, Exception.

Assessment Roll; Contents; Time; Inspection of Physical Properties of Public Utilities; Determination of True Cash and Taxable Value; Ocean Routes; Mileage Adjustment.

Assessment Roll; Description; Form; Cash and Taxable Valuations; Placement on Roll.

State Board of Assessors; Annual Meeting; Time; Place; Proceedings; Cash or Taxable Value Correction; Certification; Contents.

County Director of Tax or Equalization Department; Assessing Officer; Duties; Failure to Report; Penalty; Inspection and Examination.

Determining Average Rate of Taxation; Entering Determination and Method on Records; Determination and Payment of Supplemental Tax; Credit Against Tax Allowed Railroad Company; Amount of Credit; Application for Credit; Proof of Expenditures; Annual Report; Qualification for Credit; Additional Annual Report; Granting of Trackage Rights.

Section
207.13a

Tax Credit; “Eligible Company,”“eligible Expenses,”“qualified Rolling Stock,” Defined.

Section
207.13b

Tax Credit; Amount; Limitation; Prohibition; Credit Against Remaining Tax; Carrying Forward Credit to Offset Tax Liability in Subsequent Years; Application; Submission to State Board of Assessors; Form; Definitions.

Tax Assessment; Tax Roll; Certificate; Time Payable; Interest; Lien; Warrant; Collection; Enforcement.

Payment of Tax Under Protest; Suit Against State; Unlawful Taxes; Disposition of Recovered Taxes.

Irregularities Not Authorizing Court Intervention.

Taxes on Public Utilities, Payment Into General Fund.

Collection of Specific Taxes Prior to 1909.

Certain Acts as Misdemeanor; Penalty.

Bribery; Forfeiture, Criminal Prosecution.

Repeal; Saving Clause.