MCL - Index of Act 282 of 1905
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| Act 282 of 1905 | STATE BOARD OF ASSESSORS; ASSESSMENT OF PROPERTY OF CERTAIN PUBLIC UTILITIES (207.1 - 207.21) |
| Section 207.1 | State board of assessors; secretary, duties; assistants. |
| Section 207.2 | State board of assessors; compensation for clerical assistance, expenses. |
| Section 207.3 | Access to public records; subpoena, fees; examination of witnesses and accounts; refusal, penalty. |
| Section 207.4 | Annual assessment of property of certain rail transportation, telephone, and telegraph companies; reports. |
| Section 207.5 | Definitions. |
| Section 207.5a | Exemption of materials and supplies. |
| Section 207.5b | Taxable value; determination. |
| Section 207.6 | Company's annual statement; contents, time. |
| Section 207.7 | Sleeping car company defined; annual statement, contents, time. |
| Section 207.8 | Blanks furnished; other reports; board, self-information; penalty, exception. |
| Section 207.9 | Assessment roll; contents; time; inspection of physical properties of public utilities; determination of true cash and taxable value; ocean routes; mileage adjustment. |
| Section 207.10 | Assessment roll; description; form; cash and taxable valuations; placement on roll. |
| Section 207.11 | State board of assessors; annual meeting; time; place; proceedings; cash or taxable value correction; certification; contents. |
| Section 207.12 | County director of tax or equalization department; assessing officer; duties; failure to report; penalty; inspection and examination. |
| Section 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; 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. |
| Section 207.14 | Tax assessment; tax roll; certificate; time payable; interest; lien; warrant; collection; enforcement. |
| Section 207.15 | Payment of tax under protest; suit against state; unlawful taxes; disposition of recovered taxes. |
| Section 207.16 | Irregularities not authorizing court intervention. |
| Section 207.17 | Taxes on public utilities, payment into general fund. |
| Section 207.18 | Collection of specific taxes prior to 1909. |
| Section 207.19 | Certain acts as misdemeanor; penalty. |
| Section 207.20 | Bribery; forfeiture, criminal prosecution. |
| Section 207.21 | Repeal; saving clause. |