Sec. 9.4. Tax day.
Subject to the exceptions provided or permitted by statute, the taxable status of persons and property shall be determined as of the first day of January of each year, which shall be deemed to be the tax day, as defined by State law, for all taxes levied in the City during the calendar year in which such date occurs.
Editor's Note: Tax day is now is December 31 of the immediately preceding year. See MCL 211.2(2).