Sec. 1. That all property, real and personal, within the jurisdiction of this state, not expressly exempted, shall be subject to taxation.
Mich. Comp. Laws § 211.1
Property subject to taxation
Applied in 117 court decisions — leading case 260 Mich. App. 636 - Burkhardt v. Bailey (2004)
Most recently applied in Safety Specialty Ins. Co. v. Genesee Cnty. Bd. of Comm'rs (November 2022)
1893, Act 206, Eff
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.