Report of the Board of State Tax CommissionersRobert Smith Printing Company, 1920 - Taxation |
From inside the book
Results 1-5 of 51
Page 6
... assessed by a State Board of Assessors , and the rate of taxation on such ... assessed for State , county , township , school and municipal purposes . " Sec . 4 ... value by a State Board of Assessors , of which the Governor shall be ex ...
... assessed by a State Board of Assessors , and the rate of taxation on such ... assessed for State , county , township , school and municipal purposes . " Sec . 4 ... value by a State Board of Assessors , of which the Governor shall be ex ...
Page 8
... assessed and taxed by the State Board of Assessors . The term " cash value " is synonomous with the selling price of the property assessed . This system must be thus administered by assessing and taxing officers , members of boards of ...
... assessed and taxed by the State Board of Assessors . The term " cash value " is synonomous with the selling price of the property assessed . This system must be thus administered by assessing and taxing officers , members of boards of ...
Page 10
... assessment or valuation of the property of such company , in such manner as will , in its judgment , make the valuation thereof just and equal . " Sec . 12. " It shall be the duty of the county clerk in each county in this State , as ...
... assessment or valuation of the property of such company , in such manner as will , in its judgment , make the valuation thereof just and equal . " Sec . 12. " It shall be the duty of the county clerk in each county in this State , as ...
Page 11
... assessed for State , county , township , school and municipal purposes and enter the same upon its records forth ... valuation of public utility corporations must compile , analyze and compare with preceding reports , item by item , every one ...
... assessed for State , county , township , school and municipal purposes and enter the same upon its records forth ... valuation of public utility corporations must compile , analyze and compare with preceding reports , item by item , every one ...
Page 12
... assessed by it at the rate determined by it and attaching to the rod thus com- pleted a certificate signed by the ... value and reproductive cost . We call attention to the fact that the principle running through all assessments under ...
... assessed by it at the rate determined by it and attaching to the rod thus com- pleted a certificate signed by the ... value and reproductive cost . We call attention to the fact that the principle running through all assessments under ...
Other editions - View all
Common terms and phrases
1919 Assessed valuation administration Allegan Allegan county Alpena amended amount annual tax appraisal Assessing district assessing officers assessment roll average rate Beaverton Board of Assessors Board of Equalization burden Car Company Cheboygan City County Telephone Company crop determined duties Elk Rapids exemption forest products forest property Gladwin growing forest hearings were held held as follows Home Telephone Company income taxation increased intangible property investment Ionia Kalkaska Lake land Leelanau Legislature mature forests mature timber Menominee ment Michigan Muskegon Mutual Telephone Company net income October Ontonagon operation Oscoda owner personal property property tax provides Public hearings public utility corporations Railroad Company Railway Company rate of taxation Real estate Refining Company reports revenue Reviewed by Tax Roscommon Saginaw September 25 specific tax tangible property Tawas City Tax Commission Tax Commissioners tax law taxable taxation system taxes levied taxpayer tion Total assessment Township true cash value valorem general property
Popular passages
Page 5 - The clerks of the supreme court shall be elected, in each division, by the qualified electors thereof, for the term of six years, and until their successors shall have been elected and qualified; whose duties and compensation shall be provided by law.
Page 61 - No change of location or sale of any personal property, after the first day of May in any one year shall affect the assessment made in such year.
Page 11 - That the legislature shall provide by law a uniform rule of taxation for such property as shall be assessed by a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes.
Page 6 - All specific state taxes, except those received from the mining companies of the upper peninsula, shall be applied in paying the interest upon the primary school, university and other educational funds and the interest and principal of the state debt in the order herein recited, until the extinguishment of the state debt, other than the amounts due to educational funds, when such specific taxes shall be added to, and constitute a part of the primary school interest fund.
Page 6 - The Legislature shall provide a uniform rule of taxation, except on property paying specific taxes, and taxes shall be levied on such property as shall be prescribed by- law.
Page 6 - The legislature may provide by law for the assessment at its true cash value by a state board of assessors, of which the governor shall be ex-officio a member, of the property of corporations and the property, by whomsoever owned, operated or conducted, engaged in the business of transporting passengers and freight, transporting property by express, operating any union station or depot, transmitting messages by telephone or telegraph, loaning cars, operating refrigerator cars, fast freight lines...
Page 9 - ... companies, and all other companies owning, leasing, running or operating any freight, stock, refrigerator, or any other cars, not being exclusively the property of any railroad company paying taxes upon its rolling stock under the provisions of this act...
Page 19 - ... documents, statements and accounts on file or of record in any of the departments of state, subject to the rules and regulations of the respective departments relative to the care of the public records.
Page 6 - The legislature may by law impose specific taxes, which shall be uniform upon the classes upon which they operate.
Page 7 - cash value," whenever used in this act, shall be held to mean the usual selling price at the place where the property to which the term is applied shall be at the time of assessment, being the price which could be obtained therefor at private sale, and not at forced or auction sale.