{"data":{"id":"us-mi/mich.-comp.-laws-211.13","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 211.13","heading":"Personal property; taxable situs; persons assessable; assessment roll preparation.","body":"Sec. 13.\n\nAll tangible personal property, except as otherwise provided in this act, shall be assessed to the owner of that tangible personal property, if known, in the local tax collecting unit in which the tangible personal property is located on tax day as provided in section 2. If the owner is not known and a person is beneficially entitled to tangible personal property or has possession of tangible personal property, the tangible personal property shall be assessed to that person. However, a person with only a security interest and no ownership interest in tangible personal property without possession shall not be assessed as an owner of that tangible personal property.\n\nIf tangible personal property is assessed to a person in possession of that tangible personal property, that person, unless contrary to a contractual provision, has a right of action for the amount of the taxes assessed against the owner or person beneficially entitled to that tangible personal property.\n\nAn assessing officer is not restricted to any particular period in preparing the assessment roll and may survey, examine, or review property at any time prior to or after the tax day as provided in section 2.","path":["MI Code","Chapter 211","Act Act-206-of-1893"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-13","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"ee2054136178ed5185a59cb86a60b3849a216bf57c365667c08879d14d66a5cc","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-211.126","next":"us-mi/mich.-comp.-laws-211.135"},"notice":"GroundRules: Original legal text. Not legal advice."}