(A) The City Assessor shall ascertain the taxable value of real and personal property of the city of Mount Pleasant as of Tax Day, which shall be December 31 of each year.
(B) For this purpose, he/she shall require every person who he/she believes has personal property in his/her possession, whether held by him/her for his/her use or the use of another, to make and subscribe to a true and correct written statement of all the personal property of such person, firm or corporation, whether owned by him/her or it or held for the use of another.
(C) The written statement, provided for in division (B) above, shall be in form and of such content as shall be prescribed by the City Assessor, and/or as required by statute, and shall be completed and delivered to the City Assessor on or before February 20 of each year.
(Ord. 514, passed 12-20-76)
Statutory reference:
For additional statutory requirements, see M.C.L.A. §§ 211.18 - 211.20
For time, contents, and method of property tax assessment roll, see M.C.L.A. § 211.24