Sec. 7. Public property belonging to the United States is exempt from taxation under this act. This exemption shall not apply if taxation of the property is specifically authorized by federal legislative action or federal administrative rule, regulation, or lease.
Mich. Comp. Laws § 211.7
Federal property
Applied in 43 court decisions — leading case Michigan Baptist Homes & Development Co. v. City of Ann Arbor (1976)
Most recently applied in Ferrero v. Walton Township (February 2012)
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.