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C25. Regarding the industrial personal property tax credit under the MBT, will the Department continue to look to the parcel classification assigned by the local property tax assessor for qualification for the credit, as it has done under the SBT?
Yes. The Department in administering the industrial personal property tax credit will continue to recognize that the General Property Tax Act places sole authority to ascertain and classify taxable property in an assessing district in the hands of the local assessor. MCL 211.19 and 211.34c(1).

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