{"data":{"id":"us-mi/mich.-comp.-laws-207.4","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 207.4","heading":"Annual assessment of property of certain rail transportation, telephone, and telegraph companies; reports.","body":"Sec. 4.\n\nThe state board of assessors shall annually determine the true cash value and taxable value of property having a situs in this state of all of the following:\n\nRailroad companies.\n\nUnion station and depot companies.\n\nTelegraph companies.\n\nTelephone companies.\n\nSleeping car companies.\n\nExpress companies.\n\nCar loaning companies.\n\nStock car companies.\n\nRefrigerator car companies.\n\nFast freight line companies.\n\nAll other companies owning, leasing, running, or operating any freight, stock, refrigerator, or any other cars not the exclusive property of a railroad company paying taxes on its rolling stock under this act, over or on the line or lines of any railroad in this state.\n\nFor tax years that begin after December 31, 2005, the state board of assessors shall annually determine the true cash value and taxable value of property having a situs in this state of telegraph companies and telephone companies in the same manners as property assessed under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157.\n\nThe property of a telegraph and telephone company with gross receipts within this state for a year ending December 31 of not more than $1,000.00 is exempt from taxation under this act.\n\nAll telegraph and telephone companies doing business in this state shall make the report required under section 6.","path":["MI Code","Chapter 207","Act Act-282-of-1905"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-4","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"aac63e47dc5e99b9b09960fa81a97e14f2335ed06e764393f5b75c7bda88c7ad","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-207.3","next":"us-mi/mich.-comp.-laws-207.5"},"notice":"GroundRules: Original legal text. Not legal advice."}