Records of Department of Treasury: Property Tax Division   1936-1942; 1954-1957
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All Series Level Scope and Content Notes

Series 1 of record group RG 72-76 consists of the rural property inventories from the State Department of Treasury, Property Tax Division, for the state of Michigan for the years ca. 1936-1942 as established by the State Tax Commission in cooperation with the Works Progress Administration. 8 1/2 x 10 1/4 inch data cards contain information describing the land; buildings; fences; crops; woodlands; means of communication; sources of heat and light; number of school districts; legal land descriptions; village or township location; name and address of person assessed; and amount of acreage within certain classifications. Sketches of houses and general land areas are included. Valuations placed by the Board of Review are occasionally included. Records are arranged alphabetically by name of township, then numerically by section number. Not complete for all counties included.

Series 2 of record group RG 72-76 consists of records of analysis of equalized valuations from the State Department of Treasury, Property Tax Division, for the state of Michigan for the years 1954-1957. The records offer a variety of information relating to the assessment and valuation of personal and real property in the state of Michigan, and are grouped into several categories: statistical analysis (STC 3); appraisal record card (STC 2); appraisal record card for commercial properties (STC 11); acreage (STC 13); real and personal property statement (no form number); and farm personal inventory (no form number). Records relate to cities and villages as well as rural areas. Records are arranged alphabetically by name of county and township, city, village or assessment district.

Unbound cars identified as form number 31A, Michigan State Tax Commission, W.P.A. Project S-110. Describes land, buildings, fences, crops, wood and forest timber, means of communication, and head and light. Arranged alphabetically by name of township, then numerically by section number. No index. Not complete for all counties included.

Offers year of inventory; number of school district; legal description; code; name of village, township, and county wherein located; name and post office address of individual assessed; together with amount of acreage within certain classifications. Classifications are: "A" Agricultural; "B" Special Agricultural; "C" Swamp; "D" Commercial Orchard, Vineyards, and Berries; "E" Forest and Timber Area, Farm Woodlot and Cut-Over; and "Other" sugar bush, road, marsh, lake, waste, and recreational.

Sketches of house and general land area are included. Building description includes type; year built or remodeled; dimensions in linear and cubic feet; condition and type of foundation, exterior roof, floor and utilities. Remarks may refer to stanchions and fixtures. Buildings of lesser importance such as cribs, poultry houses, garages, fruit storage and the like are described by brief narrative. Farm fences are described by kind and condition of fence posts. The "Woodlot and Forest Timber Tally" offers type, board feet, cord, stem cut, and density. V

Includes printed forms, carrying information written in pencil and ink. STC 3, statistical analysis, offers name of county, assessment district, year, assessment roll classification, property appraisals, percent ratio assessment to appraisal and equalized valuation by class of property, ie., improved vacant residential, business, farm, industrial, utility, suburban and resort acreage and buildings on leased land. Form STC2, appraisal record card, offers name of county, township, city or village, date of transfer, grantee's name and address, notation of check for revenue stamp, verified sale price, notation of building or alteration permit, date, and amount. Includes description of property, improvements, type of land, property classification, land value computations, enhancing or detracting influences, tax year, assessed value, value set by board of review, value set by tax commission. Reverse side offers type of house, construction, insulation, heating; number of rooms and apartments; kind of exterior wall, foundation, basement, interior finish, roofing and plumbing; size and number of fireplaces; year building was constructed; description of garage; base value computations for all buildings including porches or breezeways; plan of main building; name of person interviewed; name of examiner and date.

STC 11, rev., appraisal record card for commercial properties, varies slightly to add sketch of land; land improvements, land value computations; wiring type; and miscellaneous. Latter includes air conditioning, incinerator, sprinkler, etc. Occasionally includes adding machine tapes for total figures.

STC 13, Acreage, offers county, township, owner, description, physical and economic factors, fruit, land value, summary of appraisal, cropland and untillable pasture, description and year of construction of house, plan of house, net adjustment, other buildings, main farm buildings, name of person interviewed, name of examiner, base value computations, remarks and date. May also include reel and personal property statement (no form number) and accompanying face sheet abstracting certain total figures and basic information on location ownership, type of business, sales tax license number and the like. An unnumbered form reports farm personal inventory of stock and farm machinery together with summary of items; valuation by taxpayer; valuation by assessing officer or State Tax Commission; name and address of person assessed; name of farm owner; amount of acreage owned, rented, and tillable; name of person interviewed; signature of assessing officer or notary public and date.

Record relates to cities and villages as well as rural areas. Arranged alphabetically by name of county and township, city, village, or assessment district.