Mich. Comp. Laws § 211.1 : TAXATION OF REAL AND PERSONAL PROPERTY —THE GENERAL PROPERTY TAX ACT — [GENERAL] — Property subject to taxation TEXT PDF That all property, real and personal, within the jurisdiction of this state, not expressly exempted, shall be subject to taxation. MCL 211.1 1893, Act 206, Eff. 6/12/1893 ;--CL 1897, 3824 ;--CL 1915, 3995 ;--CL 1929, 3389 ;--CL 1948, 211.1.