Section 211.22 - Incorrect statement; inability to obtain statement; examination on oath of person having knowledge of amount or value of property; assessment.
THE GENERAL PROPERTY TAX ACT (EXCERPT)
Act 206 of 1893
211.22 Incorrect statement; inability to obtain statement; examination on oath of person having knowledge of amount or value of property; assessment.
Sec. 22.
If a supervisor, assessing officer, member of the state tax commission, or director or deputy director of the county tax or equalization department is satisfied that a statement required under section 18 is incorrect, or if a statement required under section 18 cannot be obtained from the person, firm, or corporation whose property is assessed, a supervisor, assessing officer, member of the state tax commission, or director or deputy director of the county tax or equalization department may examine, under oath to be administered by the supervisor, assessing officer, member of the state tax commission, or director or deputy director of the county tax or equalization department, any person he or she believes has knowledge of the amount or value of any property owned, held, or controlled by the person neglecting, refusing, or omitting to be examined or to furnish the statement required under section 18. A supervisor or assessing officer is authorized to assess to a person, firm, or corporation subject to assessment the amount of real and personal property the supervisor or assessing officer considers reasonable and just.
History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3845 ;-- Am. 1899, Act 154, Imd. Eff. June 23, 1899 ;-- CL 1915, 4016 ;-- CL 1929, 3410 ;-- CL 1948, 211.22 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1982, Act 539, Eff. Mar. 30, 1983 ;-- Am. 1996, Act 126, Imd. Eff. Mar. 13, 1996
Popular Name: Act 206