Michigan · statute · 189 of 1953, Mich. Comp. Laws · 3 active provisions
(1) Except as provided in this section, if real property exempt for any reason from ad valorem property taxation is leased, loaned, or otherwise made available to and used by a private individual, association, or corporation in connection with a business conducted for profit, the lessee or user of the real property is…
(1) Notwithstanding the tax day provided in section 2 of the general property tax act, 1893 PA 206, MCL 211.2, and except as limited in subsection (5) and otherwise provided in subsection (7), for taxes levied after December 31, 2004, real and personal property of a qualified start-up business is exempt from taxes levi…
(1) Taxes levied under this act shall be assessed to the lessees or users of real property and shall be collected at the same time and in the same manner as taxes collected under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157. (2) Taxes levied under this act shall not become a lien against the property…