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Report of the Board of State Tax Commissioners: 1901-02
Michigan. Board of State Tax Commissioners
Uten tilgangsbegrensning - 1902
actual administration amended amount annual appraisals Assessed valuation Assessing district assessing officers assessment rolls assistance August average rate basis Board of Assessors Branch burden cash value Citizens City complete consideration constitution corporations December determined Detroit duties entire equalization examination exempt expense extended fact Farmers fund Grand hearings were held held as follows income tax increase Independent individual intangible property iron July Lake Legislature less Line located ment method Michigan mining Mutual Telephone Company Name necessary November October October 24 operating period Personal personal property practice present primary school proper property tax Public hearings Railroad Company Railway Company Real estate Refining Company Refrigerator reports result Reviewed by Tax Secretary September showing specific statement supervisors tangible Tax Commission Tax Commissioners tax law taxable taxation Taxes levied taxpayers tion Township true cash value uniform Union Ward Wayne
Side 9 - SEC. 3. The legislature shall provide by law 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: Provided, 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...
Side 9 - The Legislature shall provide for an annual tax, sufficient, with other resources, to pay the estimated expenses of the State government, the interest of the State debt, and such deficiency as may occur in the resources.
Side 7 - Senate, and shall hold office for the term of six years and until their successors shall have been appointed and qualified.
Side 15 - 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.
Side 9 - 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...
Side 31 - The second principle is that tangible property by whomsoever owned should be taxed by the jurisdiction in which it is located because it there receives protection and other governmental benefits and services.
Side 9 - 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.
Side 22 - ... 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.