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CC 764, ( April 65 ) 6 pages

The Tangible Personal Property Tax On Machinery And Equipment In Michigan

The taxation of tangible personal property (machinery, equipment, business inventories, furniture, etc.) in Michigan has been a frequent subject of controversy in recent years and current discussions of new depreciation schedules for machinery and equipment indicate the subject is still a lively one. Discussions of the problem of taxing tangible personal property under the ad valorem property tax have revolved around two basic and inter-related issues: 1. How to achieve the “uniform general ad valorem taxation of real and tangible personal property” required by the constitution and laws of the state; and, 2. How to make the tax burden on industry in Michigan competitive with tax burdens in those states with which Michigan is competing for job creating industries. The background of these two issues will clarify the present controversy.
CC 764, ( April 65 ) 6 pages

The Tangible Personal Property Tax On Machinery And Equipment In Michigan

The taxation of tangible personal property (machinery, equipment, business inventories, furniture, etc.) in Michigan has been a frequent subject of controversy in recent years and current discussions of new depreciation schedules for machinery and equipment indicate the subject is still a lively one. Discussions of the problem of taxing tangible personal property under the ad valorem property tax have revolved around two basic and inter-related issues: 1. How to achieve the “uniform general ad valorem taxation of real and tangible personal property” required by the constitution and laws of the state; and, 2. How to make the tax burden on industry in Michigan competitive with tax burdens in those states with which Michigan is competing for job creating industries. The background of these two issues will clarify the present controversy.

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