Sec. 3. Real property shall be assessed in the township or place where situated, to the owner if known, and also to the occupant, if any; if the owner be not known and there be an occupant, then to such occupant, and either or both shall be liable for the taxes on said property, and if there be no owner or occupant known, then as unknown. A trustee, guardian, executor, administrator, assignee or agent, having control or possession of real property, may be treated as the owner. The real property which belonged to a person deceased, not being in control of an executor or administrator, may be assessed to his heirs or devisees jointly, without naming them, until they shall have given notice of their respective names to the supervisor, and of the division of the estate.
Mich. Comp. Laws § 211.3
Real property; parties assessable; persons treated as owner; property of deceased persons
Applied in 11 court decisions — leading case 287 Mich. App. 136 - Paris Meadows, LLC v. City of Kentwood (2010)
Most recently applied in 287 Mich. App. 136 - Paris Meadows, LLC v. City of Kentwood (January 2010)
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.