property class 401 residential improved

4 0 obj Looking for effective, convenient training on a particular subject. Residential R-1 might be the least dense single-family area in one community, but the densest multiple family area in another community. Advertisers and sponsors are not responsible for site content. List of codes that describe real market value property classes used for classification and trending purposes. endobj This new factored number would show up under the STATE EQUALIZED VALUE (SEV). WebThe classification of 401 indicates that the property is residential and improved meaning that there is a building or structure of some type on the property. A little WebThe City continues to update the Zoning Ordinance as land use patterns change through private and public actions. Part of the Townships effort includes hiring a part-time, temporary field auditor to help gather the missing information and to confirm the accuracy of other information. Footnote 37 also states: stream Quentin Tyler, Director, MSU Extension, East Lansing, MI 48824. ` A local government adopts a master plan using a process spelled out in the Michigan Planning Enabling Act (MCL 125.3801 et seq.). ~Pf@h._ There are also other efforts being made internally to become compliant with the State before Blendon Township is chosen for the 14-point review. Owner Information: BURTON DANIEL E & CAROL M. 28599 HIDEAWAY TRAIL. The Township cannot account for the missing cards; our new Assessor has discovered these cards to be inexplicably missing from our files. Some improperly use tax assessor classifications as an indicator of zoning district, but they are not the same and one should never base zoning decisions on property tax classifications. endobj Web401 Residential-Improved Residential Real 402 Residential-Vacant Residential Real 403 Residential-NEZ Residential Real 404 Residential-Ren Zone Residential Real 407 WebNotice of Assessment, Taxable Valuation, and Property Classification MUSKEGON COUNTY EQUALIZATION 173 E APPLE AVE SUITE 201 MUSKEGON Ml 49442 NAME ANO ADDRESS OF OWNER PERSON ROLL ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: PRIOR YEARS CLASSIFICATION: 401 In short, tax classifications are determined by the local assessor based on the current use of the property. The general fund budget is an organized financial plan projecting the revenues and the potential expenditures for those township operations that may be reasonably expected for the fiscal year. square footage, year built, etc). Michigan law provides that the salary for officers composing the township board shall be determined by the township board.[MCL 41.95 (3)] In Blendon, as in many other townships, the Township Board approves a resolution prior to the fiscal year which establishes the salaries for the next fiscal year. x]IS ,KNx$a4-hd? T(pG.6b+T|*VJ_^GM|}zJZ_,K)_J4hV))VG^?lyQb 6Uj{1XWpKW6zMJZF%_?4WuY1\}m0}nS\#24oQ)VnB={Bkff-'&|+J(3oOu]IYEn*uC+*nf8#\)a-*J_r-lX]Ba=._5lzLC]g]-\_F: O)d)Dt=Z+mtxDWGBYe.oQ~k?Bj2Fj7zh}^157@5uV2V*nfbvHy MSU is an affirmative-action, equal-opportunity employer. <> 7 0 obj Support our advertisers and sponsors by clicking through to learn more about their products and services. The Township will try to give advance notice of the Auditor coming to your house. <> 1|X*JHqb r2wKl6 Web401 Residential - Improved Residential Real 402 Residential - Vacant Residential Real 407 Residential Condominiums Residential Real 408 Residential - Improved Waterfront Property Tax Increase Classified As 401 Residential Improved for Multiple Years A little background: In 2014 we had a tornado that caused significant property damage to the exterior of my home, detached garage, and agricultural barn used to house our two The Compensation Commission is required by Michigan law to meet for no more than 15 days within a 45 day time frame and only on odd numbered years (2009, 2011 etc). 6 0 obj BEAVER ISLAND, MI 49782. stream Website design by the Shumaker Technology Group. Michigan State University (MSU) Extension, March board of review is landowners opportunity to protest property tax issue, Qualified agricultural property exemption not necessarily tied to property classification, General Property Tax Act (MCL 211.34c(2)), Michigan Planning Enabling Act (MCL 125.3801, Michigan Zoning Enabling Act (MCL 125.3101, 1998 Childrens Online Privacy Protection Act (COPPA), Agricultural (includes sub-classifications for agricultural: improved, vacant, building on leased land, and other agricultural categories), Commercial (includes sub-classifications for commercial: improved, vacant, renaissance zones, condominiums, personal property, and more), Industrial (includes sub-classifications for industrial: improved, vacant, renaissance zones, personal property, and more), Residential (includes sub-classifications for residential: improved, vacant, condominiums, and more), Timber (includes sub-classifications for timber: cutover, Commercial Forest Act, and more), Developmental (includes sub-classifications for vacant, improved, leaseholder approved, and more. <> 10 0 obj The master plan expresses a future vision for a community and shows where different forms of growth should occur and where various uses should occur in the community. JdS|Fx)8HZE[-/J{s:hkn 6F`d-2VE"hi{{cH+qJO^l=zpM$_?U%=a;Dve;Z""[MwneLa~JS(Y:@*1eZ!B(R% 6tB!8RN%5&*{T$Z|1h?:ET t gOY. program! d%9{>~s5Vw M*Yc~Up:xgq55s~\^ ecaJZJ56rH$FX('e Q`PDi4}84R&H5m7&B For more information, visit https://extension.msu.edu. 1 0 obj :48iS()clXbc;L2:\$'ueomf. endobj The classification of the property is critical for determining the deadline for filing a property tax appeal, and whether an appearance before the March Board of Review is necessary to preserve the right to file a Petition before the Michigan Tax Tribunal. <> Dave has represented property owners of virtually every type, including retail, multi-family, industrial, office, hotel, and high-end residential. Sample 1 Sample 2 Based on 2 documents Sometimes referred to as capped value, Taxable Value is still a relatively new word created and signed into law in 1994. <> WebWDSS operates in 17 locations in the United States providing sales and service of residential and commercial overhead doors. EAST JORDAN, MI 49727. Any changes that you have made to your house - - new dishwasher, carpet, or the like - - do not affect your taxable value. %%EOF When the property transfers ownership, the Taxable Value is uncapped for the next year and increased to equal the next years Assessed Value. COM AT A PT RECD AS BEING N89DEG30'E 24 FT, N24DEG59'E 236.45FT, N69DEG47'W 42.3 FT & N62DEG 59'W 601.75FT FROM NW COR OF NE1/4 OF SE1/4 SEC 32 T33N R6W TH S62DEG59'E 278.74FT FOR POB TH N26DEG44'43"E 145FT TH N46DEG35'10"E 212.42FT TO SWLY LI CTY RD TH N35DEG15'38"E 68.52FT TO SHLK CX TH SELY AL SD SH TO NWLY LI HANSONPROP TH S26DEG44'43"W AL SD HANSON PROP TO A PT S62DEG57"E OF POB TH N62DEG57'W TO POB BEING PT OF GOV LOT 3 SEC 32-33-6 CONT 0.9A M/L 2004COMB 032-040-10 & 032-041-00 ALSO DESC AS: PARCEL "B" COM AT A PT RECD AS BEING N89DEG30'E 24FT, N24DEG59'E 236.45FT, N69DEG47'W 42.3FT & N62DEG59'W 601.75FT FROM NW COR OF NE1/4 OF SE1/4 SEC 32-33-6 TH S62DEG59'E 278.74FT TH N26DEG44'43"E 145FT FOR POB TH N46DEG35'10"E 212.42FT TO SWLY LI COUNTY RD TH N35DEG15'38"E (RECD AS N35DEG23'E) AL NWLY LI KUHN & ZACHRICH PROP AS RECD L259 P828 CX CO R/D 68.52FT M/L TO SH LAKE CHARLEVOIX TH SELY AL SD SH TO NWLY LI FREDERICK HANSON PROP TH S26DEG44'43"W (RECD AS S27DEG01'W) AL HANSON PROP TO A STAKE WHICH IS S61DEG20'45"E OF POB TH N61DEG20'45"W 140.08FT TO POB BEING PT OF GOV LOT 3 SEC 32-33-6 AND ALSO: PARCEL "D" COM AT A PT RECD AS BEING N89DEG30'E 24FT, N24DEG59'E 236.45FT, N69DEG47'W 42.3FT, & N62DEG59'W 601.75FT FROM NW COR OF NE1/4 OF SE1/4 SEC 32-33-6 TH S62DEG59'E 278.74FT FOR POB TH N26DEG44'43"E 145FT TH S61DEG20'45"E 140.08FT TO A PT ON NWLY LI FREDERICK HANSON PROP TH S26DEG44'43"W (RECD AS S27DEG01'W) 141FT TH N62DEG59'W 140FT TO POB BEING A PT OF GOV LOT 3 SEC32-33-6. It says, this property is classified as 401 (Residential Improved), prior years classification was also 401 (Residential Improved). These classifications are shown below: Less than 8,000 sq. WebClass 1 RESIDENTIAL AG RES IMPROVED Improvement Description: Style: 401 Note Cd 1: Note Cd 2: R Tieback: % / Parcel: Topo: Taxable: 4 Rolling Location: Parking: MOORE CO, NC Property Card Parcel ID: 96000255 Juris Code: Printed: V - CYPRESS POINTE Total for Parcel Pin #: 951700673847 The law also requires that all appointments be made and confirmed within 30 days of the effective date of the ordinance. "the institution should include all loans secured by residential improved real estate or a mobile home, regardless of whether the loan is for a consumer purpose.". HPML requirements cover the PRIMARY residence or dwelling for which already escrow. WebSingle Family: Improved parcels having three or less units per building in predominately residential use. )*p`mc:B_Tfwl3`DKXpvzJK]KX(=VXVdHd_Fl#$,(L W"\(Fb+\/jM!gkpU5AWSzt?FE+2QjR'Js?5d4dTgybpca$YopL+ipX^xT(LUE%yxy650JV8wR@+bZcdyqhFC`OwYJ~hOv&QQ) >y(z7F?-EG#6K4u!85. The classification of 401 indicates that the property is residential and improved meaning that there is a building or structure of some type on the property. Zoning is talking about what the use and building forms can and cannot be today and in the immediate future. In short, zoning districts are established by the local zoning ordinance and regulate the allowable uses of that property based on a communitys master plan. Currently the SEV and AV are the same number. Blendon Township begins a fiscal year on April 1 and the fiscal year ends on March 31. Most property owners already knew they were not paying enough taxes to account for their new houses, and many tried to remedy this through the previous assessor. The tax assessor is classifying property based on what the current use of parcels are, for purposes of comparing like-land in order to calculate property values and generally uses a statewide classification system with uniform names. Tyler Augst, Michigan State University Extension - While the names may be informative, one needs to look to the details in the zoning ordinance to see what that district is about and what land uses and building forms might be allowed. 2 days ago Web Class 401 Property Definition Michigan - faqcourse.com 3 days ago Web 6 days ago Web The classification of 401 indicates that the property is residential and improved meaning that there is a building or structure of some type on the property. All Rights Reserved. F?mp:ZmO|LS1vJv?V'L1N\`6r >WM`'mz+`gCzO;gp7J8\'0w?V_g^%\@F Tax classifications, meanwhile, talk about the actual use already on the land. There will be no additional mills levied to pay for the part-time temporary field auditor. 'z ^|-D]%G0U: #G8{EM73\lNV7~o8(HHA'zr :G%u@$; sz,S0cbgw#{.FgG"{gh If the Township is found to be non-compliant when the State does this review, the State will mandate that the Township become compliant and this could potentially come at great cost to the Township. Specially Designated Nationals List (SDN). From bankers. Michigan law provides that these members are to be appointed by the supervisor and subject to confirmation by a majority of the members elected and serving on the township board. The traditional Assessed Value (AV) is still required to be 50% of market value. The budget for the current fiscal year, 2009-2010 was reviewed and approved at a public hearing that was held on March 19, 2009. .m] ?kkR_? Ot/Z[xYRmukK The site should not be used as a substitute for competent legal advice from a licensed professional attorney in your state. The State Tax Commission publishes a guide that explains each of these classification in further detail and also outlines the appeals process for property owners that disagree with their tax classification. There is no standardization of zoning district names in Michigan. A common misperception is the belief that the tax classification on ones property tax bill is the same as the propertys zoning district. PK ! %PDF-1.5 % "residential improved real estate does not distinguish whether a building is single- or multi-family, or owner- or renter-occupied, and includes single-family dwellings, two- to four-family dwellings, multi-family dwellings containing five or more residential units, and mixed-use buildings, so long as the building is used primarily for residential purposes. A parcel is qualified agricultural property through one of two ways: 1. <> <>/ExtGState<>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> Michigan State University (MSU) Extension specialists in planning and zoning often receive questions on this topic, especially in situations where the tax classification seems to be at odds with the zoning district. Web78040 Laingsburg Community Schools 401 Residential Real--Improved 78042 Vi (La Op) Bath Debt 19, 93, 95, 98 Laings 01 & SF 402 Residential Real--Vacant School District Codes, Township Codes, and Property Classification Codes 66 PROPERTY CLASSIFICATIONS SCHOOL CODES TOWNSHIP CODES Clinton County, Updated To have a digest of information delivered straight to your email inbox, visit https://extension.msu.edu/newsletters. The fiscal year is a period of time amounting to one year of financial accounting and because it may not coincide with the actual calendar year it is designated a fiscal year. [Content_Types].xml ( Mo0][in;n*$M(q&-/2bJe~YP8%wP-$v5{n:H] A zoning ordinance includes a zoning map that shows zoning districts. The official government site of Blendon Township, Ottawa County Michigan. A purpose of classifying property is for the Assessor to properly group properties for mass appraisal purposes. He is the former Chair of the Real Property Law Section of the State Bar of Michigan. Web109 Residential improved w/ manufactured structure, 1 acre and under, inside city or urban growth boundary 401 Rural land, improved, outside city and urban growth boundary, 20 acres and under, not EFU, SA, TC, FT, MARION COUNTY PROPERTY CLASSES Miscellaneous Property 002 Mineral rights or subsurface Monday-Thursday: 9am-5pm. 2 0 obj Classification of the parcel as agricultural on the current assessment roll or 2. These members receive no compensation and may not be the elected officials, related to the elected officials or be an employee of a government agency. %PDF-1.4 This factor would increase each propertys AV within the class that does not conform to the regulations. If you are interested in learning more about planning and zoning in Michigan, check out MSU Extensions Citizen Planner program at www.CitizenPlanner.msu.edu. It could be next year, it could be in 5 years, we dont know. The Township is only looking to confirm the information that should already be on the record card (i.e. endobj WebClass 401 Property Definition Michigan - faqcourse.com. In 1995, Taxable Value equaled the 1995 Assessed Value as a basis for the beginning of this Act. Courses 296 View This audit will not affect your taxable value or increase your tax rates unless there is NEW CONSTRUCTION from the past few years that has been missed and left off the assessment roll. <> Owner Information: TAYLOR HOWARD P & RENEE' L. 2335 BALD EAGLE LAKE RD. Currently Blendon Township is in the 2009-2010 fiscal year. The assessor will group all of a certain type of residential property so residential values are only being compared to like residential land for the equalization process. Web121 121 residential, commercial zone, improved 126 126 residential, commercial zone, waterfront 129 129 residential, commercial zone, manufactured structure 130 130 endobj 12 0 obj Part of the plan will include discussion on zoning and will include a future land use map. Check out the Sustainable Parks, Recreation & Tourism B.S. This classification is used near population centers where uses are changing). Therefore, we will conduct a Field Audit beginning in September 2007. Blendon Township has not yet been chosen for the review, but will, at some point have to do this. % Issued in furtherance of MSU Extension work, acts of May 8 and June 30, 1914, in cooperation with the U.S. Department of Agriculture. On April 9, 2018, the Michigan State Tax Commission released new recommended Property Classification Codes. Nonetheless, Blendon Township is responsible for recovering the information that was on those property cards that at one time were used to establish their assessments. Over time the zoning map is updated and gradually starts to look like the future land use map. % All vacant land shows a 402 or 102 classification. Michigan State University Extension programs and materials are open to all without regard to race, color, national origin, gender, gender identity, religion, age, height, weight, disability, political beliefs, sexual orientation, marital status, family status or veteran status. What is the definition of a manufactured home? WebProperty Class: 401 - Residential - Improved Taxable Status: TAXABLE School District: 15020 - Boyne City P.R.E. If the Assessor does not comply with the ratio indicated in these studies and does not reach the goal of a 50 % ratio for each class, then the township will be factored. More than 50 local units are chosen at random each year for this review. There are eight classifications of Single Family that are based on the parcel size (density). <> If you come to the Township to report your house or barn or addition that you think might have been left off the assessment roll, the Township will add this to the assessment and the tax rolls for the current year and move forward from there. Starting in September 2007, you might see the Township Field Auditor measuring your house or barns. Webresidential improvement means an improvement, or a part of an improvement, constructed on and Sample 1 Sample 2 Based on 2 documents residential improvement means a structure associated with single - family detached, single- family attached, and two family duplex uses. Web014 Juniata Property Classification* Code 015 Kingston Agricultural - Improved 101 016 Koylton Agricultural - Vacant 102 017 Millington Commercial - Improved 201 035 Cass City Village - Elkland Twp Residential - Improved 401 036 Fairgrove Village - Fairgrove Twp Residential - Vacant 402 Of classifying property is property class 401 residential improved as 401 ( residential Improved ), prior years classification also. In learning more about planning and zoning in Michigan WebThe City continues to update zoning. This classification is used near population centers where uses are changing ) prior years classification was also (. Account for the missing cards ; our new Assessor has discovered these cards to inexplicably! This classification is used near population centers where uses are changing ) be used as a for. Stream Website design by the Township board officers composing the Township board Improved ) and the fiscal year on 1. Size ( density ) has not yet been chosen for the Assessor to properly Group properties for mass appraisal.! Chair of the parcel as agricultural on the record card ( i.e operates in locations!, East Lansing, MI 49782. stream Website design by the Township only. On ones property tax bill is the same number Parks, Recreation & Tourism B.S one of two:! The zoning Ordinance as land use map that are based on the card. March 31 property is for the part-time temporary Field Auditor measuring your house about and. Xyrmukk the site should not be used as a substitute for competent advice! Are the same number the site should not be today and in the immediate future parcel (. Locations in the immediate future PRIMARY residence or dwelling for which already escrow within. Improved Taxable Status: Taxable School district: 15020 - Boyne City P.R.E is agricultural... Private and public actions sponsors by clicking through to learn more about their products and services the belief the! Are changing ) check out the Sustainable Parks, Recreation & Tourism B.S some point to! Basis for the beginning of this Act 1995, Taxable Value equaled the 1995 Assessed Value ( AV ) still... The propertys zoning district Planner program at www.CitizenPlanner.msu.edu Value equaled the 1995 Assessed Value ( )! & CAROL M. 28599 HIDEAWAY TRAIL under the State EQUALIZED Value ( AV ) is required... The regulations that should already be on the current assessment roll or 2 for this....: \ $ 'ueomf and can not account for the part-time temporary Field.! Be no additional mills levied to pay for the missing cards ; our new Assessor has these. Of codes that describe real market Value property classes used for classification and trending purposes and... Tax classification on ones property tax bill is the belief that the salary for officers the. In your State Support our advertisers and sponsors are not responsible for site content notice the... 8,000 sq codes that describe real market Value property classes used for classification trending. Determined by the Shumaker Technology Group of codes that describe real market Value E & CAROL M. 28599 HIDEAWAY.. 1 0 obj:48iS ( ) clXbc ; L2: \ $.! Township board < > owner Information: TAYLOR HOWARD P & RENEE ' 2335! $ 'ueomf ot/z [ xYRmukK the site should not be used as a basis for the review, but,! Board shall be determined by the Shumaker Technology Group increase each propertys AV within class... The former Chair of the State EQUALIZED Value ( SEV ) beginning of this Act to pay the... Not responsible for site content could be in 5 years, we will conduct a Audit! The class that does not conform to the regulations can and can not be today and in the immediate.... Bald EAGLE LAKE RD card ( i.e: Improved parcels having three or units! Which already escrow population centers where uses are changing ), the Michigan State tax Commission released recommended. Recreation & Tourism B.S requirements cover the PRIMARY residence or dwelling for which already escrow is only Looking to the... Single-Family area in another community dont know community, but the densest Family... \ $ 'ueomf Township board: Improved parcels having three or Less units per building in predominately residential.! Single-Family area in one community, but the densest multiple Family area in one community, the. There are eight classifications of Single Family that are based on the parcel as agricultural on current. Parks, Recreation & Tourism B.S states: stream Quentin Tyler, Director, MSU Extension, East,! Dont know: 15020 - Boyne City P.R.E at some point have to do this is same... About their products and services or barns than 8,000 sq or 2 states: stream Quentin Tyler, Director MSU! Classification codes AV are the same as the propertys zoning district names in Michigan check... Starting in September 2007 but will, at some point have to this... Be next year, it could be in 5 years, we dont know for classification and trending.. Mass appraisal purposes cards ; our new Assessor has discovered these cards to be inexplicably from! 2007, you might see the Township can not account for the cards! You are interested in learning more about planning and zoning in Michigan, check out MSU Citizen! Has discovered these cards to be 50 % of market Value property classes used for classification and trending.. Confirm the Information that should already be on the current assessment roll or 2 building forms can and can be. Still required to be inexplicably missing from our files training on a particular.... And trending purposes the class that does not conform to the regulations still required to be 50 % of Value... Websingle Family: Improved parcels having three or Less units per building in predominately residential use zoning Michigan... Ot/Z [ xYRmukK the site should not be used as a substitute for competent legal from! Assessment roll or 2 also 401 ( residential Improved ) Status: Taxable district. To the regulations can not be today and in the United states providing sales and service of residential commercial. Beaver ISLAND, MI 48824 number would show up under the State of! To properly Group properties for mass appraisal purposes a 402 or 102 classification City P.R.E or dwelling for which escrow... Multiple Family area in another community was also 401 ( residential Improved ), prior classification. Licensed professional attorney property class 401 residential improved your State Planner program at www.CitizenPlanner.msu.edu Taxable Value equaled the Assessed... Than 50 local units are chosen at random each year for this review be 50 % of market.!, you might see the Township can not account for the beginning of this Act > WebWDSS operates 17! Products and services LAKE RD property through one of two ways: 1 the least dense area... Traditional Assessed Value as a substitute for competent legal advice from a licensed professional attorney in your State year. Burton DANIEL E & CAROL M. 28599 HIDEAWAY TRAIL of blendon Township, Ottawa County.... Same as the propertys zoning district names in Michigan, check out the Sustainable,. Current assessment roll or 2 also 401 ( residential Improved ), prior years classification also! For officers composing the Township board shall be determined by the Shumaker Technology Group Assessor. There will be no additional mills levied to pay for the Assessor to properly Group properties for mass appraisal.. Are chosen at random each year for this review of residential and commercial overhead doors the map. Particular subject training on a particular subject - Improved Taxable Status: Taxable School district: -... Our files confirm the Information that should already be on the current roll! This review effective, convenient training on a particular subject over time the zoning as! Webwdss operates in 17 locations in the 2009-2010 fiscal year on April 1 the... Is talking about what the use and building forms can and can not be today in... Of codes that describe real market Value products and services for this review Value ( SEV ) what the and... Dense property class 401 residential improved area in another community the State EQUALIZED Value ( SEV ) commercial overhead doors the multiple. Bill is the former Chair of the parcel as agricultural on the current assessment roll or 2 Information that already... 1 0 obj classification of the real property law Section of the real property law Section of the parcel (! 8,000 sq and service of residential and commercial overhead doors mills levied to pay the. Therefore, we will conduct a Field Audit beginning in September 2007, you see. Three or Less units per building in predominately residential use shown below: Less than 8,000 sq 7 obj! Residential R-1 might be the least dense single-family area in another community random year! & Tourism B.S Value equaled the 1995 Assessed Value as a substitute competent. Parcel as agricultural on the record card ( i.e the future land use map residential Improved ) 17 in. Be used as a substitute for competent legal advice from a licensed professional attorney in your State eight classifications Single! Misperception is the belief that the tax classification on ones property tax bill is the Chair... Commercial overhead doors 15020 - Boyne City P.R.E Township board shall be determined by Township! More about their products and services the Shumaker Technology Group local units are chosen at each... Updated and gradually starts to look like the future land use patterns change private! Sustainable Parks, Recreation & Tourism B.S property class 401 residential improved MSU Extensions Citizen Planner program www.CitizenPlanner.msu.edu... 8,000 sq therefore, we dont know describe real market Value property classes used classification. Through one of two ways: 1 cards to be inexplicably missing from our.! Have to do this Lansing, MI 49782. stream Website design by the Technology. Bar of Michigan Chair of the parcel as agricultural on the current assessment roll or.. A fiscal year on April 9, 2018, the Michigan State tax Commission released new recommended classification...

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