Sec. 86. The state board of equalization created under section 1 of Act No. 44 of the Public Acts of 1911, as amended, being section 209.1 of the Compiled Laws of 1948, is transferred by a type III transfer to the state tax commission, and the state board of equalization is abolished.
Mich. Comp. Laws § 16.186
State board of equalization; abolition; transfer of powers, duties, and functions
Applied in 4 court decisions — leading case Kistner v. Milliken (1977)
Most recently applied in Kistner v. Milliken (June 1977)
1965, Act 380, Imd
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.