City of Ypsilanti, Michigan

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6.02 Subjects of taxation

6.02. Subjects of taxation.
The subjects of ad valorem taxation for municipal purposes shall be the same as for State, County, and school purposes under the general law. Except as otherwise provided by this Charter and ordinance, City taxes shall be levied, collected, and returned in the manner provided by State law.

State law reference(s)--Mandatory that Charter provide that subjects of taxation for municipal purposes shall be the same as for state, county and school purposes, MCL 117.3(f), MSA 5.2073, (f); general property tax act, MCL 211.1 et seq., MSA 7.1 et seq.