Michigan Courts

• 1982-17 P.A. 210 and P.A. 213 of 1981 - Millage Rollbacks
• 1982-27 Tribunal Actions
• 1985-11 The State Tax Commission prescribed method for implementation of the opinion of the Michigan Supreme Court dated September 4, 1985 regarding consideration for creative financing in sales data used in equalization studies
• 1997-12 July & December Boards of Review

Attorney General Opinions / Letters

• 1982-04 Mortgages - Variable Rate
• 1982-05 Tax Exempt Properties - Differential Rates - Services
• 1982-06 Special Assessments - Townships - Sewers and Paving
• 1982-08 Real Estate Transfer Tax
• 1982-14 Downtown Development Authority City Commissioner Serving on Board
• 1982-15 Allocated Tax Rates - Rollbacks - Headlee
• 1982-20 Assessing Officers Liability
• 1982-21 Mailing of Tax Statements and Assessment Rolls
• 1982-22 Sales/Ratio Studies
• 1982-23 Cost Multipliers, Surplus Machinery and Equipment, Abandoned Plant or Process
• 1982-24 Assessing Duties Compensation
• 1983-01 AG Opinion - County Taxes - Voted Increase
• 1983-02 AG Opinion - Assessment Rolls -Land Contract Purchases
• 1983-03 AG Opinion - Federally Chartered Savings and Loan Assoc. Foreclosures - Due on Sale Clauses
• 1983-07 Tax Increment Financing Authorities - Initial Assessed Value
• 1983-10 AG Opinion - Township
• 1983-13 AG Opinion - Real Property Statements; AG Opinion - Tax Rates for Annexing School Districts
• 1983-14 AG Opinion - Boards of Review - Oath of Office
• 1983-15 AG Opinion - School Taxes - Summer Collection
• 1983-16 AG Opinion - Village Assessors - Special Assessments and Taxation Procedures
• 1984-02 Commercial Forest Act - Payments - School Aid Fund
• 1984-04 Exempt Personal Property - Farm Use
• 1985-07 Attorney General Opinion - Charter Township Millage
• 1985-08 Attorney General Opinion - Cost Sharing - Valuation Appeals
• 1985-10 Opinions - Tribunal Decisions
• 1986-01 Commercial Facilities Extension of Certificate
• 1986-03 Tax Increment Financing Authority
• 1986-11 Attorney General Opinions No. 6385
• 1987-03 Adult Foster Care Facilities
• 1988-02 Industrial Facilities Steam and Electrical Producing Plants
• 1988-04 Distribution - Tax Collections
• 1988-05 1% and 4% Administration Fee DNR Lands
• 1988-06 Investment of Tax Collection
• 1988-09 Small Business Administration Property Tax Liens - Payments
• 1988-11 Boards of Review Additional Members - Appointment
• 1989-01 Real Property Statements Local Assessors
• 1989-07 Downtown Development Authority Property Value Deterioration Requirement
• 1989-08 Economic Development Corporation Private - Non-Profits
• 1989-09 Time of Preparation of Tax Roll for Ad Valorem Taxes
• 1989-10 Site Condominium Project
• 1993-06 School Millage Elections - AG Letter

Public Acts / Michigan Compiled Laws / Administrative Rules

• 1986-02 Act 200, Public Acts of 1985
• 1986-12 Public Act 223 of 1986
• 1990-02 MCL 211.154
• 1991-05 Implementation of PA 15 of 1991 (Assessment Freeze)
• 1991-09 PA 135 of 1991 Assessment Freeze
• 1993-04 PA 145 of 1993 - Its Effects on 1994 Assessments
• 1994-11 PA 80 of 1994
• 1997-03 PA 476 of 1996 (HB 5359)
• 1997-03 Supplement Regarding PA 476 of 1996 (HB 5359)
• 1999-11 PA 38 of 1999 Which Eliminates the So-Called "Excess of Roll"
• 1999-11 Supplemental Letter Regarding Rounding Down of Taxes
• 2003-01 Changes to STC Bulletin 8 of 2002 and Bulletin 15 of 2002 Caused by PA 620 of 2002 - Leasehold Improvements, Freestanding Signs and Billboards, Poverty Guidelines
• 2004-02 Changes Due to Public Act (PA) 247 of 2003

Assessments

• 1982-26 1982 Average Value REA Distribution Systems
• 1983-04 Underground Rock Strata Used for Gas Storage - Assessable Status
• 1984-01 Reporting and Valuation for Rural Electric Cooperatives
• 1986-04 Mobile Homes and Travel Trailer Assessment, Erosion, Contamination from Toxic Waste, and Contamination from Urea Formaldehyde Foam Installation
• 1986-06 Farmers Home Administration Property Taxes
• 1987-06 Request for Special Assessment Report
• 1987-07 Nursery Stock Seasonal Protection Units
• 1987-09 Computerized Appraisal Schedules
• 1987-12 Insurance Company Property
• 1988-07 Mobile Homes, Travel Trailers, etc.
• 1988-14 Soil Survey Status
• 1989-05 Public Records Inspection and Copies
• 1989-18 Rental Video Tapes
• 1990-01 Platted Subdivisions
• 1990-06 Clerical Errors
• 1990-09 Wheel Chair Ramps
• 1990-11 Taxation of Park Model Mobile Homes
• 1990-14 Computer Software
• 1991-07 Cemetery Property Exempt and Taxable Business Property
• 1992-02 Bank-Owned Personal Property
• 1992-06 Fast Food Restaurants
• 1992-09 Computer Equipment and Assessable Software
• 1994-01 Assessment "Lag" Repealed
• 1994-03 Confidentiality of Social Security Numbers
• 1994-15 Park Models
• 1995-09 Property Classification
• 1995-16 Transfer of Ownership
• 1995-17 Normal Repairs, Replacement and Maintenance
• 1996-08 Uncapping Taxable Value
• 1996-15 Comment Regarding the Property Tax Calendar
• 1997-15 Property Transfer Affidavit, Land Division Form
• 1997-19 Illegal Practices of Following Sales & Assessing Over 50%
• 1998-16 $3/Month Specific Tax on Trailer Coaches
• 1998-18 Indian-Owned Lands
• 1999-01 Self Constructed Assets
• 1999-06 Recalculation of Taxable Value
• 1999-05 Daily Rental Property
• 2000-12 Changes to Collection Procedures for Increases Due to Section 154 Appeals
• 2001-08 Changes to Definition of Agricultural Use
• 2002-07 Revised Table H for Valuing Gas Distribution Pipelines
• 2002-08 Buildings of Leased Land Tenant-Installed Leasehold Improvements
• 2002-09 Tree Farming
• 2002-10 Computerized Tax Roll
• 2002-12 Electronic Media
• 2007-05 Single Year Sales Studies
• 2007-06 Foreclosure Guidelines
• 2007-08 Reporting and Valuation of Self-Constructed Assets

Equalization

• 1982-19 Standards for Equalization Studies
• 1987-01 Equalization - Recognition of Flood Damage and Single Year Appraisal Study
• 1993-05 1994 Equalizations
• 1996-13 Equalization of Assessments
• 1997-07 Certification of County Equalization Directors
• 2005-15 Equalization of DNR Real Property
• 2006-17 Procedure for Equalization of Real Property Owned by the State and Controlled by the Department of Natural Resources

Real and Personal Property

• 1982-25 Personal Property Internal Revenue Code
• 1994-16 Qualified Personal Property, L-4142, L-4143
• 1999-12 New Personal Property Multipliers
• 2000-01 New Personal Property Multipliers for Locally Assessed Public Utilities
• 2000-03 Additional Guidelines Regarding Valuation of Personal Property
• 2002-17 Electronic Filing of Real and Personal Property Statements
• 2002-19 Personal Property Additions and Losses
• 2006-13 Changes in the 2007 Personal Property Statement
• 2007-07 Michigan Business Tax and Personal Property Exemptions

Board of Review

• 1992-01 Board of Review - Assessment Freeze
• 1994-12 July and December Boards of Review, 50% Homestead
• 1995-05 Poverty Exemptions Under MCL 211.70, New Requirements
• 1995-15 July and December Boards of Review
• 2003-06 Expanded Authority of July and December Boards of Review
• 2005-09 Authority of the July or December Board of Review to Correct and Incorrect Uncapping (Changes Due to Public Act (PA) 23 of 2005)
• 2006-05 Authority of July or December Board of Review to Correct Qualified Errors

Exempt Property / Tax Exemptions / Authorities

• 1983-18 Policy Statement on Air and Water Pollution Control Facilities
• 1988-10 Exemption - School District Property
• 1989-12 Tax Increment Financing
• 1990-07 DDA and TIFA Reports
• 1991-01 LPG Tank Exemption
• 1991-07 Cemetery Property Exempt and Taxable Business Property
• 1995-10 Qualified Agricultural Property
• 1997-04 Qualified Agricultural Property (Replaces Bulletin #10 of 1995)
• 1997-08 DDA, TIFA, LDFA Capture Restrictions
• 1997-09 DDA, TIFA, LDFA Annual Reports
• 1998-03 IFT Application Fees
• 1998-09 Exemption of "New Personal Property"
• 1998-10 Exemption of Partially Completed New Construction
• 1999-09 Exemption of New Personal Property
• 2000-09 Obsolete Property Rehabilitation Act
• 2000-10 Preliminary Draft, Transfers of Qualified Agricultural Property
• 2000-11 Change to Definition of "Industrial Property" in PA 198 of 1974
• 2000-18 Expansion of Charitable Exemption
• 2000-19 Exemption for Parks
• 2001-04 Heavy Earth Moving Equipment
• 2002-18 Alternative Energy Personal Property
• 2003-09 Changes to the Homestead Exemption and the Qualified Agricultural Property Exemption
• 2003-10 Changes to Certain Exemptions as Required by PA 140 of 2003
• 2004-06 Special Tools Exemption
• 2004-10 Qualified Start-Up Businesses
• 2004-11 Innovations Center
• 2004-12 Land Bank Fast Track Authority
• 2005-04 Cemetery Property Exemptions and Taxable Business Property
• 2006-07 Transfers of Qualified Agricultural Property
• 2007-07 Michigan Business Tax and Personal Property Exemptions

Proposal A of 1994

• 1994-05 Proposal A Implementation
• 1994-06 Tax Bill and Tax Roll
• 1994-14 Changes to Assessment Notice, Assessment Rolls, Tax Rolls and Tax Bills
• 1995-03 Proposal A
• 1995-06 Board of Review
• 1995-08 Taxable Value