Sec. 1. That all property, real and personal, within the jurisdiction of this state, not expressly exempted, shall be subject to taxation.
Mich. Comp. Laws § 211.1, under THE GENERAL PROPERTY TAX ACT.
Mich. Comp. Laws § 211.1
Sec. 1. That all property, real and personal, within the jurisdiction of this state, not expressly exempted, shall be subject to taxation.