§ 9.13. Personal Property—Jeopardy Assessment.  


Latest version.
  • If the Treasurer finds or reasonably believes that any person who is, or may be, liable for taxes upon personal property, the taxable situs of which was in the city on tax day, intends to depart or has departed from the city; or to remove or has removed therefrom personal property which is or may be, liable for taxation; or to conceal or conceals himself or his property; or does any other act tending to prejudice, or to render wholly or partly ineffectual the proceeding to collect such tax, he shall proceed to collect the same as a jeopardy assessment in the manner provided by law.

State law reference

Jeopardy assessment of personal property taxes, MCL 211.691 et seq., MSA 7.51(1) et seq.