Michigan § 211.191 Taxation of exempt property when not being used for purpose for which exemption granted.

Michigan Statutes

§ 211.191 — Taxation of exempt property when not being used for purpose for which exemption granted.

Michigan § 211.191

Ch. 211TAXATION OF REAL AND PERSONAL PROPERTY

Act 117 of 1970STATUS OF PROPERTY FOR TAXATION (211.191-211.191)

This text of Michigan § 211.191 (Taxation of exempt property when not being used for purpose for which exemption granted.) is published on Counsel Stack Legal Research, covering Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mich. Comp. Laws § 211.191 (2026).

Text

STATUS OF PROPERTY FOR TAXATION (EXCERPT) Act 117 of 1970 211.191 Taxation of exempt property when not being used for purpose for which exemption granted. Sec.

1.If an assessing officer finds that any real property or personal property that for any reason is exempt from taxation under the laws of this state is not being used for the purposes for which the tax exemption is granted, the assessing officer shall place the property on the tax rolls and the property shall be subject to taxation in the same amount and to the same extent as though it had not been exempt from taxation.

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STATUS OF PROPERTY FOR TAXATION (EXCERPT) Act 117 of 1970 211.191 Taxation of exempt property when not being used for purpose for which exemption granted. Sec. 1. If an assessing officer finds that any real property or personal property that for any reason is exempt from taxation under the laws of this state is not being used for the purposes for which the tax exemption is granted, the assessing officer shall place the property on the tax rolls and the property shall be subject to taxation in the same amount and to the same extent as though it had not been exempt from taxation.