Michigan Compiled Laws — Tax Chapters 205-208, 211

MCL 211.1 — Property subject to taxation

That all property, real and personal, within the jurisdiction of this state, not expressly exempted, shall be subject to taxation.

Last amended: History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3824 ;-- CL 1915, 3995 ;-- CL 1929, 3389 ;-- CL 1948, 211.1 Constitutionality: Mailing of tax delinquency and redemption notices to a corporation at its tax address of record in the manner required by the General Property Tax Act is sufficient to provide constitutionally adequate notice. Smith v Cliffs on the Bay Condominium Assoc., 463 Mich 420; 617 NW2d 536 (2000). Compiler's Notes: For prior tax laws, see note to this section in Michigan

Source: official text