...hereinm provided. SEC. 17. No cimannge of location or sale of any personal J¿J¿I¿ property, after tine first day of May in any one year shall affect the assessment madmi in such year. As between school (histricts and road districts the location of personal property...

...herein provided. See Sees. 14 and 16. Location of personal property. Duties ol assessor. SEC. 17. (3840) No change of location or sale of any personal property,...year shall affect the assessment made in such year. As between school districts and road districts the location of personal property for taxation shall...

...he may own subject to assessment. Section 17 in part provides, that no change of location or sale of personal property after the first day of May in any...shall affect the assessment made in such year. We do not understand that this section expressly limits the authority of the assessing officer to make...

...governing section is section 17 of the general tax law (3840 CL 1897), the language of which is as follows: "No change of location or sale of any personal property,...year shall affect the assessment made in such year. AS between school districts and road districts the location of personal property for taxation shall...

...and to assess the same to the owner thereof as herein provided. See Sees. 14 and 15. SEC. 17. (3840) No change of location or sale of any personal property,...year shall affect the assessment made in such year. As between school districts and road districts the location of personal property for taxation shall...

...personalty should be made on said date. It is further provided in section 17 of the general tax law that "No change of location or sale of any personal...year shall affect the assessment made in such year." Construing these two sections together, it seems to me that personalty not exempt from taxation, purchased...

...subsequent to the second Monday in April can be assessed the same year. Section 17 of the general tax law provides that "No change of location or sale of any...shall affect the assessment made in such year." We are constrained to advise that in our opinion these two sections should be construed together. Consequently,...

...of the State provides that— "No change of location or sale of any personal property after the 1st day of May in any one year shall affect the assessment made in such year.'' Section 40 of the same law further provides that— "The taxes thus assessed shall become at once a...

...township boards of review to meet in the month of May, but the Legislature of 1907 amended the law so that now such boards meet on the Tuesday following the...BUILDING VALUES. In reviewing assessments throughout the state, one of the greatest objections we have found is the lack of uniformity in assessments, and we...

...is made. History:— CL '97, 3849. Sec. 17 in part provides tlvii no change of location or sale of personal property after the first day of May in any one year shall affect the assessment made in Duties of assessor. Shall require sworn statement. such year. Section 24 of the general tax law provides...