§ 9.2. Tax Day.  


Latest version.
  • Subject to the exceptions provided or permitted by statute, the taxable status of persons and property shall be determined as of the thirty-first day of December of each year, or such other day as may be provided by law, which shall be deemed to be the tax day as defined by state law for all taxes levied in the city during the ensuing calendar year.

State law reference

Property exempt from taxation, MCL 211.7 et seq., MSA 7.7 et seq.; designation of tax day, MCL 211.2, MSA 7.2.