{"data":{"id":"us-mi/mich.-comp.-laws-211.17","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 211.17","heading":"Taxable situs of personal property; transfer after tax day.","body":"Sec. 17.\n\nNo change of location or sale of any personal property, after the tax day shall affect the assessment made pursuant thereto. As between school districts and road districts the location of personal property for taxation shall be determined by the same rules as between assessment districts: Provided, That whenever the owner or occupant shall reside upon contiguous tracts or parcels of land which lie in 2 or more assessment districts, then the personal property of such owner or occupant shall be assessed in the assessment district where such owner or occupant resides at the time the assessment is made.","path":["MI Code","Chapter 211","Act Act-206-of-1893"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-17","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"6a5105e08a0c28ede53da412cffb18f32e339223e60ebde6d25b2bd5c511e028","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-211.16","next":"us-mi/mich.-comp.-laws-211.19"},"notice":"GroundRules: Original legal text. Not legal advice."}