Agency: Taxation
Division: Tax Equalization
RG no. 110
Series 2601
Series Title: Abstract of real property, 1926-1981
Description: The Division of Tax Equalization directs county auditors in the assessment of real and personal property. As part of this task, the division annually receives from each county auditor an abstract of real property (Tax Equalization Form 93). Each abstract includes valuation summaries for real property divided as to land and buildings by municipality or township (not taxing district).
In the abstract, real property is divided into five classifications: agricultural; mineral lands and rights; industrial; commercial; and residential. Entries in the agricultural section list quantity of acres and dollar value of land and lots, and buildings and improvements used for agricultural purposes. Entries in the mineral lands and rights section record, when applicable, quantity of acres and dollar value of separately owned coal and minerals other than coal, oil, or gas; quantity of and dollar value of surface acres used for minerals; dollar value of separately owned land and rights used for minerals; and dollar value of buildings and structures used for production of minerals. Entries in the industrial, commercial, and residential sections list dollar values of lands and lots, and buildings and structures used for industrial, commercial, or residential purposes. The abstracts also contain entries tallying the total dollar value of lands and buildings for all classifications. In 1955, the form was changed to include more detail on agricultural, industrial, commercial, and residential real property, including: dollar amounts of property value increases or decreases from the previous tax year, dollar value of municipal lots, and the year property was reappraised. Copies of remarks or correspondence may be attached to the abstracts.
90 vols. The abstracts are bound into volumes annually. In each volume, the abstracts are arranged alphabetically by county name. Within each county, entries are listed by township or municipality, which may or may not be in alphabetical order. From 1926 to 1954, the abstracts constitute one volume. From 1955 on, each years worth of abstracts requires two volumes. Abstracts generated prior to 1926 were destroyed in the Wyandotte Building fire.
As of 23 January 1996 the records were scheduled to be microfilmed and have been moved from the locations shown below.
Location/Box RECORDS DESCRIPTION
6B 10E Volumes for the years 1926-1930 6B 11A Volumes for the years 1931-1935 6B 11B Volumes for the years 1936-1940 6B 11C Volumes for the years 1941-1945 6B 10D Volumes for the years 1946-1949 6B 11D Volumes for the years 1950-1951 6B 11E Volumes for the years 1952-1954 6B 12A Volumes for the years 1955-1956 6B 12B Volumes for the years 1957-1958 6B 12C Volumes for the years 1959-1960 6B 12D Volumes for the years 1961-1962 16W 3B Volumes for the years 1963-1964 8B 6A-6B Volumes for the years 1965-1968 16B 2E-3C Volumes for the years 1969-1977 49B 6A Volumes for the years 1978-1981