Section 211.6a - Mineral rights assessed separate from surface rights. - Michigan Statutes

THE GENERAL PROPERTY TAX ACT (EXCERPT)
Act 206 of 1893

211.6a Mineral rights assessed separate from surface rights.

Sec. 6a.

Mineral rights consisting of metallic resources which have a known mineral value or are developed or are in production may be assessed separate from the surface rights in the property in which the same are situated if such mineral rights and surface rights are owned by separate owners. In case of separate assessment of such rights the terms “property,”“real property,”“land” and “parcel” or the plural of each of said terms as used in this act, shall refer to and include such mineral rights or surface rights as the case may be: Provided, however, That the fact that such rights are not separately assessed in the case of the separate ownership of the same or that they are separately assessed in the case of common ownership of the same shall not invalidate such assessment or any proceedings had in regard thereto under this act nor shall the same constitute grounds for rejecting such assessment or the taxes levied pursuant thereto.

History: Add. 1945, Act 159, Imd. Eff. May 16, 1945 ;-- CL 1948, 211.6a
Popular Name: Act 206