§ 207.1 State board of assessors; secretary, duties; assistants
§ 207.2 State board of assessors; compensation for clerical assistance, expenses
§ 207.3 Access to public records; subpoena, fees; examination of witnesses and accounts; refusal, penalty
§ 207.4 Annual assessment of property of certain rail transportation, telephone, and telegraph companies; reports
§ 207.5 Definitions
§ 207.5a Exemption of materials and supplies
§ 207.5b Taxable value; determination
§ 207.6 Company’s annual statement; contents, time
§ 207.7 Sleeping car company defined; annual statement, contents, time
§ 207.8 Blanks furnished; other reports; board, self-information; penalty, exception
§ 207.9 Assessment roll; contents; time; inspection of physical properties of public utilities; determination of true cash and taxable value; ocean routes; mileage adjustment
§ 207.10 Assessment roll; description; form; cash and taxable valuations; placement on roll
§ 207.11 State board of assessors; annual meeting; time; place; proceedings; cash or taxable value correction; certification; contents
§ 207.12 County director of tax or equalization department; assessing officer; duties; failure to report; penalty; inspection and examination
§ 207.13 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; applic
§ 207.13a Tax credit; “eligible company,””eligible expenses,””qualified rolling stock,” defined
§ 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; for
§ 207.14 Tax assessment; tax roll; certificate; time payable; interest; lien; warrant; collection; enforcement
§ 207.15 Payment of tax under protest; suit against state; unlawful taxes; disposition of recovered taxes
§ 207.16 Irregularities not authorizing court intervention
§ 207.17 Taxes on public utilities, payment into general fund
§ 207.18 Collection of specific taxes prior to 1909
§ 207.19 Certain acts as misdemeanor; penalty
§ 207.20 Bribery; forfeiture, criminal prosecution
§ 207.21 Repeal; saving clause

Terms Used In Michigan Laws > Chapter 207 > Act 282 of 1905 - State Board of Assessors; Assessment of Property of Certain Public Utilities

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Architect: means a person who, by reason of knowledge of mathematics, the physical sciences, and the principles of architectural design, acquired by professional education and practical experience, is qualified to engage in the practice of architecture. See Michigan Laws 339.2001
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Business entity: means a person described in section 105(5)(b) or (c), except a sole proprietorship or general partnership. See Michigan Laws 339.1801
  • Client: means a person that contracts with, or otherwise enters into an agreement with, an appraisal management company for the performance of real estate appraisal services. See Michigan Laws 339.2661
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Funeral establishment: means a place of business used in the care and preparation for burial or transportation of a dead human body or a place where an individual represents that he or she is engaged in the profession of undertaking or the practice of mortuary science. See Michigan Laws 339.1801
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • grantee: may be construed as including every person to whom any such interest or estate passes in like manner. See Michigan Laws 8.3e
  • Grantor: The person who establishes a trust and places property into it.
  • grantor: may be construed as including every person from or by whom any estate in lands passes in or by any deed. See Michigan Laws 8.3e
  • Holder of a license for the practice of mortuary science: means an individual who satisfactorily completes a course in mortuary science, passes an examination required under this article, serves the required resident training, and is issued a license for the practice of mortuary science. See Michigan Laws 339.1801
  • in writing: shall be construed to include printing, engraving, and lithographing; except that if the written signature of a person is required by law, the signature shall be the proper handwriting of the person or, if the person is unable to write, the person's proper mark, which may be, unless otherwise expressly prohibited by law, a clear and classifiable fingerprint of the person made with ink or another substance. See Michigan Laws 8.3q
  • Joint meeting: An occasion, often ceremonial, when the House and Senate each adopt a unanimous consent agreement
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • month: means a calendar month; the word "year" a calendar year; and the word "year" alone shall be equivalent to the words "year of our Lord". See Michigan Laws 8.3j
  • Oath: A promise to tell the truth.
  • oath: shall be construed to include the word "affirmation" in all cases where by law an affirmation may be substituted for an oath; and in like cases the word "sworn" shall be construed to include the word "affirmed". See Michigan Laws 8.3k
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means a natural person notwithstanding section 105(5). See Michigan Laws 339.2001
  • person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
  • Personal property: All property that is not real property.
  • Practice of architecture: means professional services, such as consultation, investigation, evaluation, planning, design, or review of material and completed phases of work in construction, alteration, or repair in connection with a public or private structure, building, equipment, works, or project if the professional service requires the application of a principle of architecture or architectural design. See Michigan Laws 339.2001
  • Practice of embalming: means the disinfecting or preserving of a dead human body, entirely or in part, by the use of a chemical substance, fluid, or gas in the body or by the introduction of a chemical substance, fluid, or gas into the body by a vascular or hypodermic injection, or by direct application into an organ or cavity. See Michigan Laws 339.1801
  • Practice of funeral directing: means engaging in or representing oneself as engaging in the supervising of the burial and disposal of a dead human body, managing a funeral establishment for the preparation, disposition, and care of a dead human body, or using, in connection with the user's name or funeral establishment, the word "funeral director" "funeral service professional" "undertaker" or "mortician" or any other title embodying the words "mortuary science" or otherwise implying that the individual is engaged as a funeral director. See Michigan Laws 339.1801
  • Practice of mortuary science: means the practice of embalming or the practice of funeral directing, or both. See Michigan Laws 339.1801
  • Practice of professional engineering: means professional services, such as consultation, investigation, evaluation, planning, design, or review of material and completed phases of work in construction, alteration, or repair in connection with a public or private utility, structure, building, machine, equipment, process, work, or project, if the professional service requires the application of engineering principles or data. See Michigan Laws 339.2001
  • Practice of professional surveying: means providing professional services such as consultation, investigation, testimony, evaluation, planning, mapping, assembling, and interpreting reliable scientific measurements and information relative to the location, size, shape, or physical features of the earth, improvements on the earth, the space above the earth, or any part of the earth, and the utilization and development of these facts and interpretations into an orderly survey map, plan, report, description, or project. See Michigan Laws 339.2001
  • Professional engineer: means a person who, by reason of knowledge of mathematics, the physical sciences, and the principles of engineering, acquired by professional education and practical experience, is qualified to engage in the practice of professional engineering. See Michigan Laws 339.2001
  • Professional surveyor: means a person who, by reason of knowledge of law, mathematics, physical sciences, and techniques of measuring acquired by professional education and practical experience, is qualified to engage in the practice of professional surveying. See Michigan Laws 339.2001
  • property: means 1 of the following:
  (a) Except as otherwise provided in subdivision (b), all property, real or personal, belonging to the persons, corporations, companies, copartnerships, and associations subject to taxation under this act, including rights-of-way, road beds, stations, cars, rolling stock, tracks, wagons, horses, office furniture, telegraph and telephone poles, wires, conduits, switchboards, all other property used in carrying on their business and owned by them respectively, all other real and personal property, and all franchises. See Michigan Laws 207.5
  • property having a situs in this state: includes all of the following:
  •   (a) Except as otherwise provided in subdivision (b), the property, real and personal, of the persons, corporations, companies, copartnerships, and associations subject to taxation under this act, owned, used, and occupied by them within this state, and also the proportion of their rolling stock, cars, and other property used partly within and partly outside of this state as provided in this act. See Michigan Laws 207.5
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Resident trainee: means an individual who is engaged in learning the practice of embalming or funeral directing or the practice of mortuary science under the instruction and personal supervision of a holder of a license for the practice of mortuary science in this state. See Michigan Laws 339.1801
  • Services: means professional service offered or provided by an architect in the practice of architecture, a professional engineer in the practice of professional engineering, or a professional surveyor in the practice of professional surveying. See Michigan Laws 339.2001
  • shall not apply: means that the pertinent provision is not operative as to certain persons or things or in conjunction with a particular date or dates. See Michigan Laws 8.4c
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: shall be construed to include the district and territories. See Michigan Laws 8.3o