Ford Motor Co. v. State Tax Commission

This case concerns MCLA 211.13; MSA 7.13 1 , a provision of the General Property Tax Act. The section requires an assessing district to assess an owner for all tangible personal property located in the township on tax day unless the owner elects to be assessed on the basis of an average monthly inventory. If the owner elects, the statute provides that a sworn statement be filed which states the total inventory for each of the preceding 12 months. The assessing district is then required to assess the property on the basis of the average monthly inventory.

May an owner of inventories in more…