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BW field cap, cold weather, Flecktarn, surplus
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This piece of headgear is worn mainly for two reasons - it is very warm and unbelievably ugly.
After rough experience gained in the Second World War the Germans realized that field equipment should be designed with more emphasis on practical functionality, and looks in parades became less important.
The hat is basically a field cap with insulating lining. Flaps on the sides can be lowered to cover the ears and chin. The inside is green imitation fur. Another flap without lining is located under the visor, which can be turned to cover the forehead (or eyes for extra challenge), and a lightly insulated strip can be turned down to protect the ears and back of the head.
The hat is designed to fit under a helmet and does so quite well. In addition to military purposes this serves anyone who rides a bike during cold weather.
Circumference of the head in centimetres is a common European sizing system. Because these are used and might have shrunk a bit, we advise to size up one step.
Material and care
- Outer fabric: 80/20% cotton-polyester w. Flecktarn-pattern
- Lining: 100% wool
- Faux fur: 50/50% cotton-acryl
Don't wash this item. Chemical cleansing with tetrachlorethylene is advised.
These are in used, but good condition. Genuine German surplus!
Austrian field cap, winter model, surplus
Czechoslovakian M85 fur hat, surplus
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BW field cap, Flecktarn, surplus
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BW Gore-Tex jacket, Flecktarn, surplus
BW parka, Tropentarn, surplus
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15 ratings
Marko N. 06.02.2017
kypärän. Pitää hyvin viiman loitolla sieltä mistä pitääkin ja oikein kylmälle kantsii laittaa alle myssy, joko yksi- tahi kolmeaukkoinen
maun mukaan ja tällöin kannattaa tämän lakin olla numeroa suurempi kuin mitä tarvii ilman alusmyssyä.
Liam B. 08.02.2017
Liam B. 08.02.2017 (Edited 29.06.2017)
Tom W. 10.10.2017
Alex R. 21.12.2017 (Edited 27.12.2017)
Santtu V. 07.01.2018
Sampo V. 20.03.2018 (Edited 20.03.2018)
Daniel M. 22.03.2018
Michael N. 01.05.2018
ted k. 19.11.2018
ted k. 19.11.2018 (Edited 19.11.2018)
Bjornar M. 24.12.2018
Washed mine in the machine, 30C and wool cycle, worked fine.
Andreas B. 18.01.2019
As for sizes: Go big. I ordered +2 and it fits comfortably.
Quality is excellent, as expected, and the design is very functional. Pretty sure mine is unissued, condition is basically brand new except for the typical surplus odour.
So if you live somewhere cold and don't have or want any friends and don't care about looking like an idiot, get one of these. The price is a steal.
Markus W. 18.01.2019
Size wise they run small and a big reason for that are the extra flaps that folds in so i would recommend you upsize atleast 2cm if you have a big head like me. With some minor customisation (cutting the earflaps off) the hat fits great and it´s super warm!
Aaron F. 12.04.2019
Timo E. 06.05.2019 (Edited 16.01.2020)
Greg B. 24.05.2019
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The Life and Times of J. Neville Keynes
A Beacon in the Tempest
Phyllis Deane
Chapter 7: Academic administration
Phyllis Deane
1 LOCAL EXAMINATIONS AND LECTURES Neville Keynes's first administrative appointment in the university was as assistant secretary to the Local Examinations and Lectures Syndicate, which had organized examinations throughout England for schoolboys (since 1858) and schoolgirls (since 1865). It also arranged associated extension lectures in some of the localities from which candidates were drawn and operated a schools inspection service. The schoolchildren's examinations, held annually in December, represented the Syndicate's most important and onerous responsibility. In June 1869 it ran its first 'Examination for Women' (later called the Higher Local examination) which had been promoted by Henry Sidgwick (among others) with a view to 'improving female education by providing examinations for governesses'.1 When Newnhamites and Girtonians were first allowed to be examined and classed at Cambridge tripos exams the Higher Local examination served them as a qualifying test, analogous to the Previous or 'Little-Go' which undergraduate males had to pass before taking a tripos examination. Better still, a first class in the Higher Locals virtually guaranteed a scholarship in a women's college. Keynes was himself an experienced examiner at college and university level and had both examined and invigilated in the school-leaver examinations in 1878, 1879 and 1880 and in the Higher Locals in 1879 and 1880. He was therefore familiar with the operational details of the Syndicate's examination system, and enthused by its extra-mural objectives, before he applied to join its responsible staff. When Keynes succeeded William Cunningham2 as assistant secretary for examinations in March 1881, the Syndicate's of...
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subset: commoncrawl


text: This is my Study Guide for Human Geography of The United States when I discuss it in World Geography. I use it to give students notes and they take notes on it when I talk with the power point. (Also available for purchase) Let my hard work go in and make you a better teacher and be able to spend more of your time doing other things in and out of the class room. If you like these make sure you check out my power points and study guides for Driver's Education, World Geography, and World History. Thank you for visiting my store and please email with questions.


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Jack Sprat Restaurant
Our Vision is to nourish, educate and inspire our guests through food. Each plate is a mosaic of the finest seasonal ingredients available to us. We source organic and local produce; our seafood is Alaskan and sustainably caught. We use only the best, humanely-raised, natural meats and poultry. We evolve with each new menu and feature flavors from around the world.
Our Menu reflects our times. A modern, global culinary melting pot with a strong foundation of traditional techniques as well as progressive, healthy alternatives. We give respect to our dedicated staff, our community, and the resources available to us in this great state.
Our History Frans and Jen started Jack Sprat in 2001. Two Michiganders with a love of the mountains decided to offer fresh cuisine to the Girdwood Valley.
The mission was to bring people of different diet preferences together to dine under one roof. To create a place where humanely raised meats and vegan fare could live in harmony side by side. Food matters and so does the environment in which you experience it amongst friends. We hope you find nourishment and joy in our creation. Serving our guests great food makes us very happy.
Dinner Hours
4:30 – 10 pm
Brunch Saturday & Sunday
10 am – 2:30 pm
Reservations Accepted. Walk-ins Welcomed.
Jack Sprat Restaurant
PO Box 1074
Girdwood, Alaska


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Experience Northern Tanzania in a comfortable way. All the highlights of this area will be served on this tour. All lodges have self-contained rooms and are selected for their location and service standards. The tour ends with a holiday on the tropical island of Zanzibar
Best travel time: throughout the year
- Amazing wildlife in Serengeti N.P.
- Safari and relaxing
- Domestic flight included!


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Ordering information for Signature, Eco, Bar/Bat Mitzvah and Plantable Invitation collections. See our DIY Invitation section to purchase DIY products online!
Step 1: Choosing a Design
Need help choosing a design or just want to see the invitations up close?
- book a complimentary appointment
- order samples or
- just contact us by phone or e-mail!
If you live close to the Burlington, Ontario we recommend booking an appointment. It's a great way to get a feel for the invitations, ask questions and discuss your options. It is also the best option if you would like custom or customized invitations as you will be able to see your many choices in person. If you are out of town we can also work by phone or e-mail to personalize a design for you.
Step 2: Order
Ready to order?
- order online
- order in person at an appointment or
- contact us via e-mail or phone to discuss your details.
After we receive the deposit, we will email you instructions about the wording, and confirm the details of your order. An itemized invoice and detailed timeline, including mailing date will be sent to you once the details have been confirmed.
If you are don't have all of your details, but know you want to work with us you can still reserve your time with one of the online order forms. Generally our timelines are 4-8 weeks (less for plantables - see plantable invite FAQ). MDC Designs works on a first-come-first-serve basis with the earliest orders having the shortest timeline. Your reservation ensures your order has priority. Your invitation design can then be finalized a week before your start date.
Step 3: Production & Shipping
Once your payment is received (order payment or reservation deposit) an invoice will be sent out to you detailing the timeline of your project. You will then receive proofs from MDC Designs. Production will only begin after these proofs have been approved by the client. Any changes after approval will be at the cost of the client. A finish date will be set out in the invoice for invitations from the Signature, Bar & Bat Mitzvah and Eco collections. In keeping with this date, we will notify you when the invitations have been shipped or arrange a pickup date with you.
The finish date for plantable invitations is determined by the date of your final proof approval. Please see Plantable Invitations FAQ for more information.
Please note: if you are late giving necessary elements to MDC Designs (maps, guest lists, wording etc.), your timeline may be extended accordingly.


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When a stain shows up on your favorite knit sweater, your initial thought is, "Oh, no!" However, today's super-strength, stain-remover products and natural home remedies are sure to get even the toughest stains, such as ink, out of knit clothing. With the proper techniques and a little patience, your knit sweater becomes ink free without a trip to the dry-cleaners.
Step 1
Grab a paper towel, tissue or any disposible cloth immediately within reach. Dampen it with lukewarm water.
Step 2
Blot the ink gently, making sure to use a clean section of the towel each time. Be careful not to touch any other part of the sweater with the ink-stained towel.
Step 3
Dip a cotton swab into a bottle of isopropyl rubbing alcohol. Place the swab onto the stain and slowly rub the ink in one direction. Refrain from rubbing the stain in circles. Add more alcohol and change the cotton swab as needed. Other useful cleaning agents include hairspray, ammonia or nail polish remover.
Step 4
Mix equal parts water and baking soda in a small bowl. Stir the solution together with a spoon. Pour the solution directly onto the stain and wait five minutes. Blot the stain using a paper towel or cloth.
Step 5
Rinse a clean towel under warm water and wring out most of the water. Squeeze the rest over the stain. Wipe the baking soda solution clean.
Step 6
Turn the knit sweater inside out. Set the washing machine to a cold, gentle wash. Add detergent to the water. Place the knit sweater in the machine. When the cycle is finished, slip your hand into the sweater and turn it right-side out.
Step 7
Examine the ink stain spot. If there is any ink left over, spray a commercial ink stain remover directly onto the stain. Let it sit for a few minutes and follow the manufacturer's directions. You may need to immediately wash the sweater again. When the cycle is finished, lay the sweater on a flat, clean surface. Spread out the arms and smooth out the body. Allow it to dry over night.


text: Main Content MCL Index printer friendly Show update info: none In Last Week In Last Month In Last Year NOTE: Dates reflect any modification to item, not necessarily a change in law. Act 206 of 1893 - THE GENERAL PROPERTY TAX ACT (211.1 - 211.157) Section 211.1 ‑ Property subject to taxation. Section 211.1a ‑ Short title; general property tax act. 206‑1893‑REAL‑PROPERTY. ‑ REAL PROPERTY. (211.2...211.6b) Section 211.2 ‑ Real property; definition; determination of taxable status; acquisition for public purposes by purchase or condemnation; responsibilities of parties in real estate transaction; "levy date" defined. Section 211.2a ‑ Mobile home as real property; assessment; exclusions; "travel trailer" and "camping trailer" defined. Section 211.3 ‑ Real property; parties assessable; persons treated as owner; property of deceased persons. Section 211.4 ‑ Real property; licensed homesteads; part-paid state lands; assessment; contents. Section 211.5 ‑ Real property; assessment of corporate realty. Section 211.6 ‑ Real property; tenants in common; assessment of undivided interests. Section 211.6a ‑ Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012. Section 211.6b ‑ Repealed. 2012, Act 409, Imd. Eff. Dec. 20, 2012. 206‑1893‑REAL‑ESTATE‑EXEMPTIONS. ‑ REAL ESTATE EXEMPTIONS. (211.7...211.7ww) Section 211.7 ‑ Federal property. Section 211.7a ‑ Definitions; exemption affidavit; mailing; return; notice of availability; failure to send or receive exemption affidavit; payment to local unit required to mail exemption affidavits; reimbursement claim for expenses. Section 211.7b ‑ Exemption of real property used and owned as homestead by disabled veteran or individual described in subsection (2); filing and inspection of affidavit; cancellation of taxes; local taxing unit to bear loss; death of disabled veteran; continuation of exemption in favor of unremarried surviving spouse; "disabled veteran" defined. Section 211.7c ‑ Repealed. 1973, Act 20, Eff. Dec. 31, 1973. Section 211.7d ‑ Housing exemption for elderly or disabled families; definitions. Section 211.7e ‑ Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed. Section 211.7f ‑ Repealed. 1973, Act 20, Eff. Dec. 31, 1973. Section 211.7g ‑ Seawall, jetty, groin, dike, or other structure. Section 211.7h ‑ Definitions; application for solar, wind, or water energy tax exemption certificate; filing; form; concurrent applications; findings and approval of department of commerce; issuance and effective date of certificate; valuation of covered energy conservation device exempt from property taxes; statement of total acquisition cost; sending certificate or notification of refusal; revocation of certificate; notification; appeal; issuance of new certificate prohibited; necessity of obtaining construction permit; effective date of section. Section 211.7i ‑ "Existing facility" defined; tax exemption for increased value of existing facility. Section 211.7j ‑ Tax exemption for new or existing facility for which commercial housing facilities exemption certificate issued. Section 211.7k ‑ Tax exemption for facility for which industrial facilities exemption certificate issued. Section 211.7l ‑ State property. Section 211.7m ‑ Property owned or being acquired by county, township, city, village, school district, or political subdivision; parks. Section 211.7n ‑ Nonprofit theater, library, educational, or scientific institution; nonprofit organization fostering development of literature, music, painting, or sculpture. Section 211.7o ‑ Nonprofit charitable institution; exemption; definitions. Section 211.7p ‑ Memorial homes or posts. Section 211.7q ‑ Boy or girl scout or camp fire girls organization; 4-H club or foundation; young men's or young women's Christian association; exemption; limitation; waiver of residence requirement. Section 211.7r ‑ Certain clinics. Section 211.7s ‑ Houses of public worship; parsonage. Section 211.7t ‑ Burial grounds; rights of burial; tombs and monuments. Section 211.7u ‑ Principal residence of persons in poverty; exemption from taxation; applicability of section to property of corporation; eligibility for exemption; application; policy and guidelines to be used by local assessing unit; duties of board of review; appeal of property assessment; "principal residence" defined. Section 211.7v ‑ Property of certain corporations and railroads. Section 211.7w ‑ Property of agricultural society used primarily for fair purposes. Section 211.7x ‑ Parks; monument ground or armory; property leased by nonprofit corporation to state. Section 211.7y ‑ Landing area; description of approach clear zones and transitional surface areas in statement; standards; certification. Section 211.7z ‑ Property used primarily for public school or other educational purposes; parent cooperative preschools. Section 211.7aa ‑ Exemption of real property leased, loaned, or otherwise made available to municipal water authority. Section 211.7bb ‑ Tax exemption for nursery stock seasonal protection unit; definition. Section 211.7cc ‑ Principal residence; exemption from tax levied by local school district for school operating purposes; procedures; exception for temporary absence due to damage or destruction; definitions. Section 211.7dd ‑ Definitions. Section 211.7ee ‑ Qualified agricultural property exemption from tax levied by local school district for school operating purposes; procedures. Section 211.7ff ‑ Real and personal property located in renaissance zone. Section 211.7gg ‑ Property held by land bank fast track authority; exemption from taxes; "land bank fast track authority" defined. Section 211.7hh ‑ Qualified start-up business; exemption from tax. Section 211.7ii ‑ Tax exemption for property used by innovations center in certified technology park. Section 211.7jj ‑ Federally-qualified health center; tax exemption; definition. Section 211.7jj[1] ‑ Qualified forest property; exemption; limitation; forest management plan; maintenance and availability of list of qualified foresters; application; review of forest management plan, application, and supporting documents by department; school tax affidavit; denial; appeal; claiming exemption; collection of fee by local tax collecting unit; removal of exemption and recapture of tax; filing appeal; placement on tax roll; corrected tax bill; notification of change in use of property; subject to recapture tax; report; retention of documents; disclosure of information; exemption from tax levied by local school district for school operating purposes; definitions. Section 211.7kk ‑ Eligible nonprofit housing property; tax exemptions; duration; definitions. Section 211.7mm ‑ Charitable nonprofit housing organization; real and personal property used for retail store; exemption; definitions. Section 211.7nn ‑ Supporting housing property; tax exemption; rescission; "supportive housing property" defined. Section 211.7oo ‑ Low grade iron ore and low grade iron ore mining property; tax exemption. Section 211.7pp ‑ Mineral and right, claim, lease, or option; tax exemption; shaft, incline, adit, or value of overburden stripping at open mine; tax exemption; "mineral" and "open mine" defined. Section 211.7qq ‑ Mineral-producing property; tax exemption; "mineral-producing property" and "mineral severance tax" defined. Section 211.7ss ‑ New construction on development property; tax exemption under MCL 380.1211; filing of affidavit; determination by assessor; rescission of exemption; failure to file rescission; penalty; appeal; denial or modification of existing exemption by assessor; erroneous granting of exemption; withdrawal; issuance of corrected tax bill; definitions. Section 211.7tt ‑ Real and personal property owned by eligible economic development group; tax exemption; adoption of resolution by local tax collecting unit; notification to assessor and legislative body; determination by state tax commission; approval of resolution; election to withdraw mills levied by county; filing copy of resolution; report; "eligible economic development group" defined. Section 211.7uu ‑ Act inapplicable to nonprofit street railway. Section 211.7vv ‑ Transitional qualified forest property; tax exemption; property subject to tax under transitional qualified forest property specific tax act; definition. Section 211.7ww ‑ Aquaculture production facility or hydroponics production facility; tax exemption; definitions. 206‑1893‑PERSONAL‑PROPERTY. ‑ PERSONAL PROPERTY. (211.8...211.8c) Section 211.8 ‑ Personal property; scope. Section 211.8a ‑ Qualified personal property of qualified business; availability for use by another person; assessment to user; statements; filing; copies; examination of books and records; additions to statement; definitions; requirements of nonprofit organization not affected. Section 211.8b ‑ Personal property located on real property; taxable value. Section 211.8c ‑ Daily rental property; assessment; conditions; audit; personal property; definitions. 206‑1893‑PERSONAL‑PROPERTY‑EXEMPTED. ‑ PERSONAL PROPERTY EXEMPTED. (211.9...211.9o) Section 211.9 ‑ Personal property exempt from taxation; real property; definitions. Section 211.9a ‑ Repealed. 1985, Act 147, Imd. Eff. Nov. 12, 1985. Section 211.9b ‑ Special tool; exemption from taxation; definitions. Section 211.9c ‑ Exemption of personal property from tax collection; "heavy earth moving equipment" and "inventory" defined. Section 211.9d ‑ Computer software exempt from taxation; construction of section; "computer software" defined. Section 211.9e ‑ Intangible personal property exempt from taxes collected; effect of section on taxable status of computer software. Section 211.9f ‑ Personal property of business; resolution; tax exemption; duration; continuation; determination by state tax commission; adoption of resolution by Next Michigan development corporation; written agreement; exemption for eligible manufacturing personal property; delivery of combined document; definitions. Section 211.9g ‑ Area designated as rural enterprise community; exemption of personal property that is component part of natural gas distribution system. Section 211.9g[1] ‑ Leased bottled water coolers; exemption. Section 211.9i ‑ Alternative energy personal property; exemption from tax. Section 211.9j ‑ Tax exemption for property used by qualified high-technology business in innovations center. Section 211.9k ‑ Industrial personal property or commercial personal property; tax exemption. Section 211.9m ‑ Qualified new personal property; exemption; combined document; requirements; denial of claim; books and records; fraudulent claim; failure to file form; failure to file combined document; deadline requirements; denial; definitions. Section 211.9n ‑ Qualified previously existing personal property; exemption; combined document; requirements; denial of claim; books and records; fraudulent claim; failure to file form; failure to file combined document; deadline requirements; definitions. Section 211.9o ‑ Eligible personal property; exemption; statement; books and records; audit program; filing rescission and statement if property no longer eligible; denial of claim for exemption; fraudulent claim; penalties; definitions. 206‑1893‑ASSESSMENT. ‑ ASSESSMENT. (211.10...211.17) Section 211.10 ‑ Annual assessment of property. Section 211.10a ‑ Assessment rolls and appraisal cards; inspection and copying. Section 211.10b ‑ Repealed. 1954, Act 118, Eff. Aug. 13, 1954. Section 211.10c ‑ State assessor's board; creation; appointment, qualifications, and terms of members; expenses; training courses; examinations; conducting business at public meeting; notice; writings available to public. Section 211.10d ‑ Annual assessment by certified assessor; training or test; establishment and supervision of school of assessment practices; examination; conditional 6-month certification; certification upon completion of qualifications; assessment if certified assessor unavailable; cost of preparing rolls; certification of assessment roll; cost of training; misdemeanor; rules; certification of director of county tax or equalization department; conditional extensions; vacancy. Section 211.10e ‑ Use of official assessor's manual or any manual approved by state tax commission; records. Section 211.10f ‑ Preparation of certified assessment roll; costs; quality of tax maps and appraisal records; levy of interim taxes; substitution of latest complete assessment roll; effect and labeling of interim tax levy; notice of new assessment; petition for hearing; contents of notice; final levy; reporting difference in tax; sharing additional taxes or credits against tax liability; technical assistance; certified copy of orders; copy of final determination. Section 211.10g ‑ Audit program; audit of assessing districts; notice of noncompliance; corrective action plan; written petition to challenge determination; designated assessor; costs; definitions. Section 211.11 ‑ Corporate property; situs; exemptions. Section 211.12 ‑ Copartnership property; taxable situs; liability of each partner. Section 211.13 ‑ Personal property; taxable situs; persons assessable; assessment roll preparation. Section 211.14 ‑ Personal property; taxable situs. Section 211.15 ‑ Forest products; place of destination; products in transit. Section 211.16 ‑ Forest products; duty of supervisor. Section 211.17 ‑ Taxable situs of personal property; transfer after tax day. 206‑1893‑ASSESSMENT‑HOW‑MADE. ‑ ASSESSMENT, HOW MADE. (211.18...211.23a) Section 211.18 ‑ Repealed. 2002, Act 267, Imd. Eff. May 9, 2002. Section 211.19 ‑ Statement as to assessable property. Section 211.20 ‑ Repealed. 2002, Act 267, Imd. Eff. May 9, 2002. Section 211.21 ‑ Willful neglect or refusal to make statement; penalty; report; fraudulent claim for personal property exemption. Section 211.22 ‑ Incorrect statement; inability to obtain statement; examination under oath of person having knowledge of amount or value of property; books and records; affidavits; preservation; assessment. Section 211.22a ‑ Personal property examiners; certification; powers; expenses; examination of property. Section 211.23 ‑ Statement; filing, preservation, permissible uses, unlawful use, liability for damages. Section 211.23a ‑ County-wide appraisal of property for assessment; expenses. 206‑1893‑ASSESSMENT‑ROLL. ‑ ASSESSMENT ROLL. (211.24...211.27e) Section 211.24 ‑ Property tax assessment roll; time; use of computerized database system. Section 211.24a ‑ Tax rolls; preparation by county; expense. Section 211.24b ‑ Assessment based on taxable value; application. Section 211.24c ‑ Notice of increase in tentative state equalized valuation or tentative taxable value; contents; required information and forms; addressing and mailing assessment notice; effect of failure to send or receive assessment notice; calculation of tentative equalized valuation; model assessment notice form; statement; separate statement. Section 211.24d ‑ Structures or improvements approved for acquisition by governmental units; exemption; affidavit; false statement; notice of reoccupancy; noncompliance; condition for exemption. Section 211.24e ‑ Definitions; levying ad valorem property taxes for operating purposes; limitation; reduction; approving levy of additional millage rate; change in state equalized valuation of local governmental unit resulting from appeal; insufficiency of additional millage rate; public hearing; notice; establishing proposed additional millage rate before public hearing; calculating reductions in millage rates; amount used for substance abuse treatment programs; distribution to coordinating agency; applicability of section; effect of MCL 380.1211. Section 211.24f ‑ Proposal authorizing bond issuance or millage rate; ballot; maximum number of elections; submitting single question on renewal and additional millage. Section 211.25 ‑ Description of real property. Section 211.25a ‑ Real estate index number system. Section 211.26 ‑ Tax roll; description of personal property. Section 211.27 ‑ "True cash value" defined; considerations in determining value; indicating exclusions from true cash value on assessment roll; subsection (2) applicable only to residential property; repairs considered normal repairs, replacement, and maintenance; exclusions from real estate sales data; classification as agricultural real property; "present economic income" defined; applicability of subsection (5); "nonprofit cooperative housing corporation" defined; value of transferred property; "purchase price" defined; additional definitions; "standard tool" defined. Section 211.27a ‑ Property tax assessment; determining taxable value; adjustment; exception; "transfer of ownership" defined; qualified agricultural property; notice of transfer of property; notification of recorded transaction; definitions. Section 211.27b ‑ Failure to notify assessing office; adjustment. Section 211.27c ‑ Failure to notify assessing office; action to be taken by taxing unit. Section 211.27d ‑ Report by county equalization director. Section 211.27e ‑ Reports; transmission of information from affidavits; definitions. 206‑1893‑BOARD‑OF‑REVIEW. ‑ BOARD OF REVIEW. (211.28...211.33) Section 211.28 ‑ Board of review for township or city; appointment, qualifications, and terms of members; vacancy; eligibility; quorum; adjournment; deciding questions; board of review committees; meetings; size, composition, and manner of appointment of board of review; alternate members; indorsement of assessment roll; duties and responsibilities contained in MCL 211.29; single board of review. Section 211.29 ‑ Board of review of township; meeting; submission, examination, and review of assessment roll; additions to roll; correction of errors; compliance with act; review of roll on tax day; prohibitions; entering valuations in separate columns; approval and adoption of roll; conducting business at public meeting; notice of meeting; notice of change in roll. Section 211.30 ‑ Board of review; meetings; alternative dates; sessions; request, protest, or application for correction of assessment; hearing; examination of persons under oath; filing by nonresident taxpayer; notice; filing, hearing, and determination of objection; right of appeal; approval or disapproval of personal property exemption; indorsement and signed statement; delivery of assessment roll; ordinance or resolution authorizing filing of protest by letter; notice of option. Section 211.30a ‑ Township board of review; completion of review, date. Section 211.30b ‑ Revision of personal property assessments in 1965. Section 211.30c ‑ Reduced amount as basis for calculating assessed value or taxable value in succeeding year; applicability of section. Section 211.31 ‑ Township board of review; completed roll valid; conclusive presumption. Section 211.32 ‑ Township board of review; quorum; conscription of absent members; second meeting alternative. Section 211.33 ‑ Secretary of board of review; record; filing; form. 206‑1893‑EQUALIZATION‑BY‑COUNTIES. ‑ EQUALIZATION BY COUNTIES. (211.34...211.34e) Section 211.34 ‑ Determination of county equalized value; conducting business at public meeting; notice of meeting; advising local taxing units of increased equalized value; reduction of maximum authorized millage rate; examination of assessment rolls to ascertain equal and uniform assessment of real and personal property; equalization procedure; establishment of department to survey assessments and assist board of commissioners; appeal to state tax tribunal; authority of agent to file and sign petition for appeal. Section 211.34a ‑ Tabular statement of tentative equalization ratios and estimated multipliers; preparation; publication; copies, notices; effect on equalization procedures; appeal. Section 211.34b ‑ Joint equalization department; establishment; duties. Section 211.34c ‑ Classification of assessable property; tabulation of assessed valuations; transmittal of tabulation and other statistical information; description; buildings on leased land as improvements; total usage of parcel which includes more than 1 classification; notice to assessor and protest of assigned classification; decision; petition; arbitration; determination final and binding; appeal by department; construction of section; separate assessment roll for certain property. Section 211.34d ‑ Definitions; tabulation of tentative taxable value; computation of amounts; calculation of millage reduction fraction; transmittal of computations; delivery of signed statement; certification; tax levy; limitation on number of mills; application of millage reduction fraction or limitation; voter approval of tax levy; incorrect millage reduction fraction; recalculation and rounding of fractions; publication of inflation rate; permanent reduction in maximum rates. Section 211.34e ‑ Millage reduction fraction; calculation; application to local school district millage. 206‑1893‑TAXES‑HOW‑AND‑BY‑WHOM-CERTIFIED. ‑ TAXES, HOW AND BY WHOM CERTIFIED. (211.35...211.38) Section 211.35 ‑ State tax statement; duties of state treasurer; apportionment. Section 211.36 ‑ Duties of township clerk; tax levy by county board of commissioners; certification of school millage elections; certification of taxes levied for certain purposes; direction for spread of millages; county in which library is located; expenses. Section 211.36a, 211.36b ‑ Repealed. 1973, Act 135, Imd. Eff. Nov. 2, 1973. Section 211.37 ‑ County board of commissioners; determination of money for county purposes; apportionment of money, state tax, and indebtedness of county; correction of certificates, statements, papers, records, or proceedings; spread of money on assessment rolls; applicability of section. Section 211.37a ‑ Appeal to state tax board; assessment of costs; method of reimbursement. Section 211.38 ‑ Duplicate apportionment certificates; failure to certify, official notice. 206‑1893‑TAXES—HOW‑TO‑BE‑ASSESSED. ‑ TAXES—HOW TO BE ASSESSED. (211.39...211.41a) Section 211.39 ‑ Assessment of taxes; avoiding fractions in computation; separate assessments and entries; designation of columns; imprinting tax receipt; printed statement. Section 211.39a ‑ Tentative levy; final levy; additional taxes; credits; technical assistance. Section 211.40 ‑ Lien for taxes; priority; statement and receipts for taxes to show taxing unit's fiscal year. Section 211.40a ‑ Date on which taxes become lien; designation; affidavit. Section 211.41 ‑ Assessor; local clerk; duties; county clerk; statement to state treasurer; contents. Section 211.41a ‑ Statement of land conveyance furnished to township supervisors. 206‑1893‑TAX‑ROLL. ‑ TAX ROLL. (211.42...211.43c) Section 211.42 ‑ Tax roll; preparation; annexation and contents of warrant; loss of roll; copy of roll with warrant as "tax roll". Section 211.42a ‑ Use of computerized data base as tax roll; authorization; requirements; certification; computer terminal for public viewing; noncompliance; notice; failure to correct condition of noncompliance; withdrawal of approval; proceedings; rules. Section 211.43 ‑ Notice of taxes apportioned to township; bond; schedule for delivering tax collections; alternative schedule; accounting for and delivering tax collections; resolution; willfully neglecting or refusing to perform duty; penalty; interest earned; alternative agreement; definitions. Section 211.43a ‑ Delay in receipt of tax roll; fees for unpaid taxes; delinquent tax return. Section 211.43b ‑ Public moneys; depository; liability. Section 211.43c ‑ Retention of earned interest. 206‑1893‑COLLECTING‑OF‑TAXES. ‑ COLLECTING OF TAXES. (211.44...211.54) Section 211.44 ‑ Collection of taxes; mailing and contents of tax statement; failure to send or receive notice; time and place for receiving taxes; property tax administration fees; return of excess; cost of appeals; waiver of interest, penalty charge, or property tax administration fee; use of fee; cost of treasurer's bond; enforcement of collection; seizing property or bringing action; amounts includable in return of delinquent taxes; distributions by county treasurer; local governing body authorization for imposition of fees or late penalty charges; annual statement; taxes levied after December 31, 2001 on qualified real property; definitions. Section 211.44a ‑ Summer property tax levy; imposition; tax previously billed and collected as part of winter property tax; collection; procedures; lien; interest; applicability of act to proceedings; establishment of revenue sharing reserve fund; expenditures by counties; limitations; "inflation rate" defined; deposit into other levies reserve fund; issuance of supplemental winter tax bill; collection of summer property tax levy by treasurer collecting state education tax. Section 211.44b ‑ Determining date payment received; applicability of section. Section 211.44c ‑ Special assessment levied after December 31, 1998. Section 211.44d ‑ Summer property tax levy; retention of administration fees. Section 211.45 ‑ Collection; time limit. Section 211.46 ‑ Collecting personal property taxes remaining unpaid on February 15; demand; receipt for payment; entering fact and date of payment on tax roll. Section 211.47 ‑ Seizure of personal property for nonpayment of taxes; sale at public auction; notice; adjournment of sale; return of balance; returning tax as unpaid; garnisheeing debtors; tax roll as prima facie evidence; property owned by person on tax day for year in which unpaid tax levied; recovery of money paid in civil action; personal liability of person owning real property on tax day for year unpaid tax levied; "person" defined. Section 211.47a ‑ Treasurer's bill of sale of property sold for unpaid taxes; contents. Section 211.48 ‑ Collecting officer's fee in case of distress and sale of goods and chattels; certified statement of property removed from township; contents; statement as evidence; authorization to levy and collect; transmittal of statement; double collection fees and additional sum; transmittal and receipt of taxes and collection fees; marking taxes paid on tax roll; levy and collection of executions issued upon judgments. Section 211.49 ‑ Surplus from sale; contested claim; remedy; treasurer's liability; rule in action. Section 211.50 ‑ Repealed. 1976, Act 76, Imd. Eff. Apr. 11, 1976. Section 211.51 ‑ Failure of township treasurer to file bond with county treasurer; failure to appoint treasurer to give bond and deliver receipt; delivery of tax roll and warrant; collection and return of taxes; adding property tax administration fee, late penalty charge, and interest; return of excess amount; powers of county treasurer; persons eligible for deferment of summer property taxes; deferred taxes not subject to penalties or interest; filing and form of intent to defer; duties of treasurer; statement of taxes deferred; levy and collection of summer property taxes by local taxing unit; definitions. Section 211.52 ‑ Incomplete collection; disbursement of collection funds. Section 211.52a ‑ Returning erroneously collected taxes or taxes ordered returned by court order. Section 211.53 ‑ Payment of taxes or special assessments; certificate; payment by owner of part or parcel of real property assessed in 1 description; suspected violation of or potential nonconformity with land division act; nonrecognition of division; payment by lienholder or tenant; payment by owner of mineral rights or surface rights; property acquired for highway purposes; excluding payment made by means of property tax credit; accepting less than total taxes or special assessments due. Section 211.53a ‑ Recovery of excess payments not made under protest. Section 211.53b ‑ Qualified error; verification, approval, and affidavit; correction of records; rebate; notice and payment; initiation of action; actions of board of review; exemption; appeal; approval; alternative meeting dates; "qualified error" defined. Section 211.53c ‑ Denial of claim for exemption; appeal. Section 211.53d ‑ Corrections to assessment rolls. Section 211.54 ‑ Collected and unpaid taxes; accounting to county treasurer; time. 206‑1893‑RETURN‑OF‑DELINQUENT‑TAXES. ‑ RETURN OF DELINQUENT TAXES. (211.55...211.59) Section 211.55 ‑ Duplicate statement of uncollected taxes on roll; unpaid special assessment as delinquent tax; original tax roll as delinquent roll; tax roll forms; affidavit; stamp or marking to note payment of delinquent tax; certificate; rejection of tax; duplicate statement of school taxes collected and school taxes unpaid; recordation and filing of duplicate statements or copies; receipt and statements as vouchers. Section 211.55a ‑ Repealed. 1999, Act 123, Imd. Eff. July 23, 1999. Section 211.56 ‑ Indorsing settlement of bond on statement; discharge from obligation of bond; liability on bond for incorrect returns; deposit, filing, and preservation of tax roll; tax roll as evidence; statement of uncollected personal property taxes; warrant authorizing collection; payment of sums collected; credit and receipt for collection; liability; agreement for collection of delinquent personal property taxes; condition; notice demanding payment; neglecting or refusing to pay tax; distraint and sale; legal and equitable remedies; collection, deposit, and use of fees, interest, penalties, costs, charges, or expenses; transfer of excess money; distribution of taxes collected. Section 211.56a ‑ Personal property taxes uncollected for 5 years; petition; striking from rolls; judgment; duties of county treasurer. Section 211.57 ‑ Statement of unpaid taxes; return of delinquent taxes; extension of time; rules; notices. Section 211.57a ‑ State treasurer to prescribe practice for county treasurers; failure of county treasurer to comply; state treasurer to complete work; expense borne by county; state treasurer to furnish to county treasurers changes in tax laws. Section 211.58 ‑ Payments to county treasurer; receipt; numbering; certificate. Section 211.59 ‑ Payment of taxes on property returned as delinquent; interest and county property tax administration fee; allocation and distribution of taxes and interest; additional charge as lien on property; crediting expense charge to land reutilization fund and to general fund; reimbursement of state and county; disposition and use of county property tax administration fee; claim by certain persons for credit on taxes paid for principal property; indicating fee on delinquent tax roll; disposition and use of fees. 206‑1893‑SALE‑REDEMPTION‑AND‑CONVEYANCE-OF‑DELINQUENT‑TAX‑LANDS. ‑ SALE, REDEMPTION AND CONVEYANCE OF DELINQUENT TAX LANDS. (211.60...211.60a) Section 211.60 ‑ Disposition, sale, and redemption of delinquent tax property; purpose, method, and manner; time and place of tax sale; cancellation; expenses, county property tax administration fee, and interest; enforcement of lien; limitation on tax sale. Section 211.60a ‑ Cancellation of tax sale; return of property for forfeiture, foreclosure, and sale; county property tax administration fee; enforcement of lien. 206‑1893‑NOTICE‑AND‑LISTS‑OF‑LANDS-TO‑BE‑SOLD. ‑ NOTICE AND LISTS OF LANDS TO BE SOLD. (211.61... 211.69) Section 211.61 ‑ Repealed. 1999, Act 123, Eff. Dec. 31, 2003. Section 211.61a ‑ Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Section 211.61b ‑ Repealed. 1999, Act 123, Eff. Dec. 31, 2003. Section 211.62‑211.66 ‑ Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Section 211.67‑211.67b ‑ Repealed. 1999, Act 123, Eff. Dec. 31, 1999. Section 211.67c ‑ Property remaining subject to lien recorded pursuant to MCL 324.20101 to 324.20142. Section 211.68, 211.69 ‑ Repealed. 1999, Act 123, Eff. Dec. 31, 1999. 206‑1893‑SALE‑BY‑COUNTY‑TREASURER. ‑ SALE BY COUNTY TREASURER. (211.70...211.73c) Section 211.70, 211.70a ‑ Repealed. 1999, Act 123, Eff. Dec. 31, 1999. Section 211.70b ‑ Repealed. 1999, Act 123, Imd. Eff. July 23, 1999. Section 211.71‑211.73c ‑ Repealed. 1999, Act 123, Eff. Dec. 31, 2003. 206‑1893‑REDEMPTION‑AND‑ANNULMENT. ‑ REDEMPTION AND ANNULMENT. (211.74...211.79a) Section 211.74‑211.77 ‑ Repealed. 2005, Act 183, Eff. Dec. 31, 2006. Section 211.78 ‑ Delinquent taxes; return, forfeiture, and foreclosure of property; construction of act; election to have state foreclose property forfeited to county; resolution; rescission of prior resolution; foreclosure as voluntary; agreement for collection of taxes or enforcement and consolidation of tax liens; definitions. Section 211.78a ‑ Property returned as delinquent subject to forfeiture, foreclosure, and sale; unpaid taxes from preceding year; county property tax administration fee and interest; notice of return of delinquent taxes; annual fee; procedures and schedules established by ordinance. Section 211.78b ‑ Notice provisions; June 1. Section 211.78c ‑ Notice provisions; September 1. Section 211.78d ‑ Additional fee; October 1. Section 211.78e ‑ List of property subject to forfeiture for delinquent taxes; determinations. Section 211.78f ‑ Notice provisions; unpaid delinquent taxes; additional notices; circulation; insert. Section 211.78g ‑ Property delinquent for preceding 12 months or forfeited for total amount; right to possession by foreclosing governmental unit; limitation; recording certificate with county register of deeds; redemption; property as site of environmental contamination; reduction in amount necessary to redeem property. Section 211.78h ‑ Petition for foreclosure; filing in circuit court; removal of property from petition; withholding property by foreclosing governmental unit; hearing date. Section 211.78i ‑ Identification of owners of property interest; title search; personal visit to determine occupancy; publication of notice; sources of identification; notice provisions; prohibited assertions if failure to redeem property; noncompliance; "authorized representative" defined; applicability of other requirements. Section 211.78j ‑ Schedule of show cause hearing by foreclosing governmental unit. Section 211.78k ‑ Petition for foreclosure; proof of service of notice; filing with circuit court; contesting validity or correctness by person claiming property interest; filing objections; withholding property from foreclosure or extending redemption period; entry of judgment; specifications; failure to pay delinquent taxes, interest, penalties, and fees after entry of judgment; appeal to court of appeals; recording notice of judgment; cancellation; submission of certificate of error. Section 211.78l ‑ Owner of extinguished recorded or unrecorded property interest; claim of failure to receive notice; action to recover monetary damages; right to sue not transferable. Section 211.78m ‑ Granting state right of first refusal; election by state not to purchase property; purchase of property by city, village, township, or county; property sale at auction; notice of time and location; procedure; property not previously sold; disposition of sale proceeds; joint sale by 2 or more county treasurers; deed recording; cancellation of taxes and certain costs upon transfer or retention of property; foreclosed property defined as facility under MCL 324.20101; person convicted for executing false affidavit; definitions. Section 211.78n ‑ Land reutilization fund. Section 211.78o ‑ Forms. Section 211.78p ‑ Conveyance of property to Indian tribe; liability for delinquent taxes. Section 211.78q ‑ Delinquent property tax installment payment plan. Section 211.78r ‑ Foreclosing governmental unit for county other than this state; acquisition of property owned by this state, federal government, or other governmental entity; methods; conveyance of real property owned by authority to foreclosing governmental unit; execution and recording of conveyance documents; sale of property; deposit of net proceeds; powers, duties, functions, or responsibilities of authority under land bank fast track act; "authority" defined. Section 211.78s ‑ Applicability of MCL 211.78a to 211.78r; notice in separate insert; definitions. Section 211.79 ‑ Certified abandoned property; definition. Section 211.79a ‑ Abandoned property; action to quiet title. 206‑1893‑TAX‑LANDS‑HELD‑BY‑THE-STATE. ‑ TAX LANDS HELD BY THE STATE. (211.83...211.86) Section 211.83‑211.86 ‑ Repealed. 2005, Act 183, Eff. Dec. 31, 2006. 206‑1893‑ACCOUNTS‑AND‑SETTLEMENT-THEREOF. ‑ ACCOUNTS AND SETTLEMENT THEREOF. (211.87...211.91) Section 211.87 ‑ Adjustment of accounts; statement of account; interest on delinquent payments; charge back lists. Section 211.87a ‑ Detailed statement of delinquent taxes to school district; contents; city or township treasurer; duty. Section 211.87b ‑ Delinquent tax revolving fund; creation; designation; payments; commingled money, property, or assets; recovery of delinquent taxes and interest; reduction of interest rate; lien; validation and confirmation of resolution or agreement; separate funds or accounts; county treasurer as agent; powers and duties of county treasurer; interest charges, penalties, and county property tax administration fee rates; transfer of surplus; borrowing money; alternative method for paying delinquent taxes; effect of MCL 211.87f. Section 211.87c ‑ Delinquent tax revolving fund; resolution authorizing borrowing and issuance of notes; amounts; limitation; pledge of delinquent taxes; segregated fund or account; disposition of note proceeds; requirements as to notes and resolution authorizing issuance; sale and award of notes; full faith and credit; designation as general obligation tax notes; provisions; payment and registration of notes; county under home rule charter; notes secured under trust or escrow agreement; exemption from revised municipal finance act; effect of MCL 211.87f. Section 211.87d ‑ Submitting to voters question of issuing revolving fund notes at general or special election; establishment of revolving fund; limitation; form of question; issuance of notes; issuance of general obligation tax notes secured by delinquent taxes; submitting question annually; issuance of nonvoted notes; issuance of coupon notes. Section 211.87e, 211.87f ‑ Repealed. 2002, Act 165, Imd. Eff. Apr. 11, 2002. Section 211.87f ‑ Delinquent tax revolving fund; continuation; resolution; designation; commingled money, property, or assets; right, title, or interest of county; right of recourse; interest rate; lien; validation and confirmation of resolution or agreement; segregated fund or account; county treasurer as agent; powers and duties of county treasurer; approval of resolution adopted pursuant to subsection (1). Section 211.87g ‑ Contract for registration of notes with bank or trust company; provisions; delivery of notes to depository trustee; authentication; issuance of registered notes without actual or facsimile seal or signature of treasurer. Section 211.88 ‑ Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Section 211.89 ‑ Provisions applicable for time period prescribed in subsection (2); applicability of subsection (1). Section 211.89a ‑ City with population of 600,000 or more; return of uncollected delinquent taxes to county treasurer; personal liability; right of city to bring in personam action; remittance by county treasurer. Section 211.89b ‑ City with population of 600,000 or more; taxes levied after December 31, 2003. Section 211.89c ‑ Solid waste fee; treatment as delinquent; applicability of section; "solid waste fee" defined. Section 211.89d ‑ Return of uncollected delinquent taxes levied on real property after December 31, 2008; return of uncollected delinquent taxes levied on real property prior to December 31, 2008; personal liability; right of city to bring in personam action; definitions. Section 211.89e ‑ Return of uncollected delinquent taxes levied on personal property after December 31, 2008; return of uncollected delinquent taxes levied on personal property prior to December 31, 2008; collection of taxes; provisions; definitions. Section 211.90 ‑ Compensation and expenses; payment. Section 211.91 ‑ Losses by default; allocation. 206‑1893‑MISCELLANEOUS‑PROVISIONS. ‑ MISCELLANEOUS PROVISIONS. (211.92...211.126) Section 211.92 ‑ List of part-paid and homestead lands; contents, time. Section 211.95 ‑ Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Section 211.96‑211.99 ‑ Repealed. 2005, Act 183, Eff. Dec. 31, 2006. Section 211.100 ‑ Prosecuting attorney; duties. Section 211.101‑211.103 ‑ Repealed. 2005, Act 183, Eff. Dec. 31, 2006. Section 211.104 ‑ Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Section 211.105 ‑ Organization of new county; division of local tax collecting unit; effect on assessments; credit. Section 211.106 ‑ Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Section 211.107 ‑ Applicability of interest, penalty, and fee requirements to cities and villages; prerequisite for protest to board of review; reference to supervisor, township treasurer, and board of review; composition of board in certain cities; sessions; election and duties of chairperson and clerk; purchase of county tax lien; enforcement and collection; interest and penalties; validity of pledge; foreclosure; county tax lien. Section 211.107a ‑ Authority of city to increase rate of taxation; referendum; maximum; reduction; limitation. Section 211.108 ‑ Unpaid tax return; ordinance; description rejected by county treasurer; judicial sale; condition. Section 211.109 ‑ Deputies; authorized acts; responsibility. Section 211.110 ‑ Statement of rejected taxes. Section 211.111 ‑ Deputy township treasurer; appointment; consent; oath; powers and duties; liability; compensation; assisting treasurer. Section 211.112 ‑ Collected taxes unaccounted; power of supervisor. Section 211.113 ‑ Waste; removal of property from lands bid to state prohibited; warrant for seizure and sale of property; agreement; injunctive relief. Section 211.114 ‑ Injunctions. Section 211.115 ‑ Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Section 211.116 ‑ Assessment or review willfully erroneous; penalty. Section 211.117 ‑ Failure to record payment; penalty. Section 211.118 ‑ Perjury. Section 211.119 ‑ Wilfully neglecting or refusing to perform duty; intentional, arbitrary, or capricious violations; penalties. Section 211.120 ‑ Claim for exemption; prohibited conduct; violations; penalties; enforcement; applicability of penalty provisions. Section 211.121 ‑ Publication of tax laws; distribution; service claims audit. Section 211.122 ‑ Forms and record books; state treasurer to prescribe. Section 211.124 ‑ Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Section 211.125 ‑ Vested rights. Section 211.126 ‑ Repeal; saving clause. 206‑1893‑INSPECTION‑AND‑DISPOSITION-OF‑STATE‑TAX‑LANDS. ‑ INSPECTION AND DISPOSITION OF STATE TAX LANDS. (211.127b... 211.134) Section 211.127b ‑ Repealed. 2005, Act 183, Eff. Dec. 31, 2006. Section 211.130 ‑ Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Section 211.130a, 211.130b ‑ Repealed. 1964, Act 256, Eff. Aug. 28, 1964. Section 211.131‑211.131d ‑ Repealed. 2005, Act 183, Eff. Dec. 31, 2006. Section 211.131e ‑ Repealed. 2006, Act 611, Eff. Dec. 31, 2014. Section 211.133, 211.134 ‑ Repealed. 1964, Act 256, Eff. Aug. 28, 1964. 206‑1893‑SUPPLEMENTARY. ‑ SUPPLEMENTARY. (211.135... 211.157) Section 211.135 ‑ Recording of conveyances; tax certificate; excepted conveyances; register of deeds; violation; penalty. Section 211.137 ‑ Writs of assistance. Section 211.138 ‑ Repealed. 2005, Act 183, Eff. Dec. 31, 2006. Section 211.139 ‑ Examination of proceedings; collection of taxes. Section 211.140 ‑ Repealed. 2001, Act 94, Eff. Dec. 31, 2003. Section 211.140a‑211.144 ‑ Repealed. 2005, Act 183, Eff. Dec. 31, 2006. Section 211.146 ‑ State tax commission; secretary and chief clerk; election, terms, duties, and compensation; availability of record to public. Section 211.147 ‑ Oath of office; compensation and expenses. Section 211.148 ‑ State tax commission; meetings; access to records and rolls; subpoena; fees; scope of examination; penalties. Section 211.149 ‑ Regular meetings; adjourned sessions; special sessions; conducting business at public meeting; notice. Section 211.150 ‑ State tax commission; duties. Section 211.151 ‑ State tax commission; report to governor; contents; time; printed copies. Section 211.152 ‑ State tax commission; inspection of assessment rolls; time; review procedure; complaints; hearing; notice; report; correction; contested case proceedings. Section 211.152a ‑ Apportionment and levy of tax where appeal filed with state tax commission; additional taxes; refunds. Section 211.154 ‑ Incorrect reporting or omission of property liable to taxation; placement of corrected assessment value on assessment roll; certification of taxes due; change in assessment; collection of additional taxes; penalty and interest; refund of excess tax payments; appeal. Section 211.155 ‑ Waste and removal of property from tax delinquent lands. Section 211.156, 211.157 ‑ Repealed. 2005, Act 183, Eff. Dec. 31, 2006.


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I'm not sure why summer is famed for its supposed lazy vacation days because there hasn't been a moment off this past month! Although a change of pace from the semester, my summer has been bustling with activity from a spelunking daddy-daughter double date to a new workout class. Here's my top 5 from the … Continue reading Round Trip Roundup: JUNE
Month: June 2018
Not Your Grandma's Travel Advice
Originally published on Girl with a Planner. I love my grandma; I really do. As kids, we'd go to the dollar store with her to pick out toys. My siblings and I went to her house to play dress up with her colorful scarves and watch poorly-made VHS tapes about trolls. Even though we can … Continue reading Not Your Grandma's Travel Advice
QUIZ: Where Should I Travel This Summer?
Ah, decisions, decisions. Our days consist of so many decisions from what to eat for breakfast to should I work out or nap? (The answer is always nap btw.) Reduce your number of decisions by taking this quiz that will decide your summer travel destination for you.
Confessions of a Study Abroad Student
Sitting in an American classroom with a French textbook can only do so much. Sure, it provides the base to succeed once abroad, but touching down on French soil is an entirely different experience. I worked in Toulouse, France last summer and love learning to travel deeper, but have never experienced a traditional study abroad … Continue reading Confessions of a Study Abroad Student
Room Tour of a World Traveler
Never have I ever had my own room—unless you count my couple infant years before my younger sister came along. I've always shared a room with a sibling or friend. I've always shared a bathroom. I've always shared a closet. Until now. And it is quite the treat. I recently moved into my new-to-me house … Continue reading Room Tour of a World Traveler


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Welcome to Room 5's blog for 2018. We are an energetic Year 5 class and our teacher is Miss Robertson. We are looking forward to working together and learning lots of exciting and new things this year! Check our blog regularly to see what we have been up to. We would love to read your comments.
Monday, 2 July 2018
PTA Art - mugs/coasters Part 1
9 comments:
These look great Room 5 and I can't wait to see them reproduced on either a coaster, tile or mug!ReplyDelete
- Isabella25 July 2018 at 13:46
They are all super!ReplyDelete
- Isabella25 July 2018 at 13:51
They are all super!ReplyDelete
I really like that probably cold one Joe it's real cool.ReplyDelete
By Luke
The one that says: 'Probably Cold' on it would look good on a mug! Whoever designed that is awesome!ReplyDelete
good job Clyde like ur dame tu cosita so randomReplyDelete
- Lily Redmond26 July 2018 at 09:45
WOW!room 5 all the designs look amazing you all have done a great job.They are going to look amazing on mugs!ReplyDelete
i like tiffiny's one and all of them too!!!!!ReplyDelete
- Unknown10 August 2018 at 11:06
I like all of them!they are fantastic!ReplyDelete


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Miles Stuchin
Miles is the Founder and President of Access Capital, a 30 year-old New York based multi-strategy investment firm. The Company is a leading national asset-based lender that is also an active investor in early stage companies and in multi-family real estate. Miles has been on the board of two New York Stock Exchange companies: Diagnostek, a pharmacy benefits company of which he was also Chairman of the Audit Committee; and Newkirk, a real estate investment trust. He was formerly the Vice Chairman of the Board and Chairman of the Investment Committee of Horace Mann School. He is a graduate of Horace Mann, Yale College (BA), NYU Law School (JD) and Harvard Business School (YPO/CEO Program).


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Contact details
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FCW Wrestling sent this in:
Tampa, Florida ? August 2 2009
FCW Wrestling is bringing the Hot August Night Tour to a town near you! Catch some of your favorite FCW, RAW, Smackdown and ECW superstars including Florida Heavyweight Champion Tyler Reks, Florida Tag Team Champions Bo and Duke Rotundo and Queen of FCW Angela. Tickets are now on sale for the following FCW Wrestling Live Events
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WHERE: Friday August 7, 2009
Brooksville, Fl
Hernando County Fairgrounds Auditorium
6436 Broad Street
Doors Open 7pm, Bell Time is 8:00 p.m.
Saturday August 8, 2009
Orlando, Fl
Orlando Armory
2809 S Ferncreek Ave.
Doors Open 7pm., Bell Time is 8:00 p.m.
Saturday August 15, 2009
Dade City, Fl
38017 Live Oak Ave.
Doors Open 7pm, Bell Time is 8:00 p.m.
Friday August 21, 2009
FCW Debuts in Leesburg!
Leesburg, Fl
Leesburg Armory
400 W. Meadows St.
Doors Open 7pm Bell Time is 8:00 p.m.
Saturday August 22, 2009
Plant City Armory
4004 Airport Rd.
Doors Open 7pm, Bell Time is 8:00 p.m.
Friday August 28, 2009
Back to School Bash Super Show
Kissimmee, Fl
Osceola Heritage Park
1875 Silver Spur Lane
Doors Open 6pm, Bell Time is 8:00 p.m.
Saturday August 22, 2009
End of Summer Bash Super Show
Lakeland, Fl
Tigertown Hanger
2220 N. Lake Ave.
Doors Open 6pm., Bell Time is 8:00 p.m.
TICKETS: In Advance
Kids $8
Adults $12
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– Reserved Seat in Rows 1-2
– Early Gate Entry (6:30 pm)
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TELEVISION: Florida Championship Wrestling airs every Sunday on Brighthouse channel 47 from 6-7 p.m.
ABOUT FCW: For nearly half a century, Florida Championship Wrestling has been the Sunshine State's primary wrestling promotion. Now officially sanctioned and recently reorganized by WWE, FCW has also become the training ground for future WWE Superstars.
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For more information please login www.fcwwrestling.com
Follow WrestleView.com on Twitter: twitter.com/wrestleview
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Late Payment Crackdown
On the 17th September 2018 The Greater Birmingham Chamber of Commerce released an article about Mr Paul Uppal, the Small Business Commissioner. He is tasked with supporting the UK's 5.7 million small businesses (those with a turnover of less than £6.5 million and less than 50 employees, which is 99% of all private sector companies). The article is - Read More >Read more >


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Best of Airways — Condor Boeing 747s: Jumbo Charter Pioneers
Story by Andreas Spaeth • Photos by Condor
For a carrier that owned only a handful of Boeing 727s and two Boeing 707s, it was an extremely bold move.
At the time, Boeing's Jumbo jet was still a global sensation. Not many more than a hundred were operating, and they were flown by prestigious carriers like Air France (AF) and Qantas (QF). Pan Am (PA) had inaugurated the world's first 747 services only about a year earlier, on January 15, 1970.
The sheer scale of the Jumbo—71m (233ft) long, double the length of the 707—was still hard to grasp for many people. The big tail, painted bright yellow at Condor, towered over many airport terminals. The characteristic hump, the upper deck and the cockpit above the main cabin became a kind of trademark.
Flying was extraordinarily expensive in the early 1970s, with IATA vigorously guarding high fares. And, all of a sudden, this humble airline acquired a factory-fresh Boeing 747. Just a short while before, the charter pioneer had been having trouble filling its 50-seater Fokker F27s on their multi-stop journeys from Germany over the Alps to the island of Mallorca in the Mediterranean.
"The news of Condor ordering the Boeing 747 seemed almost like a joke at the time," recalls Karl-Peter Ritter, a current Condor Pilot and company historian. "The headquarters then consisted of two wooden barracks at Frankfurt Airport (FRA), and even the big airlines were concerned about being able to fill this gigantic aircraft in the long run."
Ritter summed it up: "In the early 1970s, the thought of a Boeing 747 acting as a holiday jet was about as unlikely as having a woman becoming chancellor of Germany or elementary school kids being equipped with mobile phones."
The German charter flight market was booming at the time. Although, in 1971, only 8% of holiday trips in Europe involved a flight, about 35% of all German holidaymakers boarded a plane. However, in the early 1970s, thanks to a provision in German finance laws that made an investment in airlines a lucrative tax deduction, big overcapacities on the charter market were foreseeable.
Condor, as a serious player, wanted to be ahead of the pack and purposely favored big aircraft with low seat-mile costs, in an attempt to beat its fledgling competitors, which operated ramshackle second-hand aircraft. But even Lufthansa had only acquired its first 747-130 on March 9, 1970—the second international airline after Pan Am.
By April 1971, Lufthansa had received four 747s, the latest being its first 747-200. And, of course, it was Condor's mother airline that provided the charter affiliate with the chance of getting its hands on a Jumbo jet early on—or so it seemed.
Boeing 747s were in high demand, and there was a lead-time of 24 months before an order could be fulfilled. Condor considered itself lucky to find one delivery position on an option list provided by Lufthansa in early 1970 that promised delivery in spring of 1971.
Actually, the 747 was deemed a bit too big by Condor, the fleet planners of which were looking for an aircraft with between 300 and 400 seats, not the almost 500 fitted in the 747 in charter configuration. Still, it took the opportunity. That was because delivery slots for either McDonnell Douglas DC-10s or Lockheed L-1011 TriStars were even more difficult to get; these aircraft would have arrived in 1974 at the earliest.
Condor figured that swiftly introducing the 747 on charter flights would bring a significant competitive advantage. On April 29, 1970, at a press conference in Cologne, Condor announced its purchase of a single Boeing 747. Behind the scenes, preparations were running in high gear for crew training, sales campaigns with tour operators, and many grounds handling challenges.
But, just as everything was looking good, sobering news came from Lufthansa's headquarters. In point of fact, there was no delivery position for an aircraft in April 1971. A Boeing secretary had made a typing error in the options list. The aircraft that Condor craved would be delivered at least a year later than expected, no sooner than April 1972.
Boeing immediately sent its German representative to Condor for crisis meetings, looking for a solution to this dilemma over the course of a whole night. Only at 04:00 German time did comforting news arrive from Seattle: if Condor would not ask for any technical changes to the base type ordered by Lufthansa, Boeing could squeeze in an extra delivery slot for spring 1971. Condor gladly accepted—and sent the secretary who had made the typing error a big bouquet of flowers.
Condor had the cutting edge on the market.
On April 2, 1971, a big welcome bash held in Düsseldorf (DUS) greeted the first holiday Jumbo of any airline worldwide. Famously, with no seats yet installed in the nose section, a table tennis tournament was held during the delivery flight from Seattle.
Although named Yankee Foxtrot, the Boeing 747-230B (D-ABYF • MSN 20493 • LN 128) was very quickly given the nickname Fritz by both the media and the public. Although never officially christened—Condor does not name its aircraft—the nickname stuck. It was even used in official company communications.
Rather than introducing the 747 at its base in Frankfurt, Condor saw the Rhine/Ruhr region around Düsseldorf, with its 10 million inhabitants, as the ideal market in which to deploy the huge capacity of the 747. The city was also the home of LTU (LT), Condor's main competitor. For the occasion, Condor had flown in the South American musician Facio Santillan to give live performances of his panpipe hit song aptly named El Condor Pasa.
Condor initially put in 470 Economy Class seats in a single class, by far the highest-density seating on any 747. It was a quantum leap and more than 2.5 times the maximum capacity of its previously available single aircraft, the high-density 707, which 'only' boasted 182 seats.
Including babies and infants—who did not have their own seats— and the 16-strong crew, the Condor 747 carried over 500 people on many flights in 1971, a feat today achieved only by the Airbus A380, which seats just 30% more travelers than the 747.
Condor never succumbed to the temptation of installing a lounge on the small upper deck. Instead, it put 16 seats there from the start.
A month after delivery, on May 1, 1971, Fritz took off on its first revenue flight, 12 days ahead of the original schedule, as Condor had gained operational experience from Lufthansa's 747 learning curve.
The inaugural flight—to Palma de Mallorca (PMI)—actually did take off from FRA. The airline put on quite a show—literally—for the 452 human passengers, plus a young suckling pig as a lucky charm.
German swimwear brand Triumph had professional models do the catwalk in the Jumbo's aisles, presenting the 1971 collection during the flight, to the utter fascination of many male passengers, as the existing photos clearly show.
The buzz was even bigger in Palma than in Germany; thousands of spectators flocked to the airport to see the aircraft. Condor had to do two demo flights to accommodate all the invited guests and local dignitaries on Germany's favorite holiday island before the celebrations—with a flute performance, frankfurters, and German beer—took over.
Logistically, introducing the 747 was a challenge for Condor, as the island airports it initially served, such as Mallorca or Canary Islands, were even less prepared than New York or Paris to accommodate the Jumbo. Condor itself had to acquire boarding stairs suitable for the 747, each costing the equivalent of US$65,000 today. It also needed to supply the airports with baggage pallets and containers, baggage loaders, and trailers—in total, an investment in ground equipment equivalent to US$2.4 million today, a big expenditure for a holiday airline.
While runway capacity was not problematic, as the 747 could deal with the existing space, the airport terminal infrastructure was inadequate, especially due to the then-existing mandatory customs controls. Luckily, this was not the case on the Canary Islands, where the luggage was transferred straight from the aircraft to the hotels. At other airports, Condor supported the introduction of the then-new Red and Green channels to save the need for each individual bag to be shown to customs officials.
To smooth the introduction of the Jumbo, Condor was very innovative in many other areas: to overcome small gate-holding areas, boarding started very early, and passengers were allowed to use the extra time wandering through the cabin, which they appreciated. The seat covers had four distinct colors, matching those of the respective boarding passes, to visually guide passengers to their seats. To streamline handling, some tour operators even distributed boarding passes in the hotels.
To avoid equipment and loading bottlenecks on the islands, the catering for the return flights was loaded in Germany. Especially ingenious was the solution to another problem: in the early 1970s, there were still mandatory passport controls on flights within Europe. So, Condor cooperated with the Spanish border authorities and put their inspectors on board to carry out passport checks during the flights.
All these new customized procedures, implemented with German precision, ensured a smooth introduction of the Jumbo age to mass tourism.
During the 1971/72 winter, Condor started to expand beyond its initial 747 routes to Mallorca, Gran Canaria, and Istanbul (IST) (Airways, May 2015), the latter of which transported migrant workers and their families.
The first long-haul route was Frankfurt-Karachi-New Delhi-Bangkok-Colombo-Frankfurt, the last leg being the longest nonstop flight within the Lufthansa group at the time. For the first time on a holiday flight, passengers could enjoy inflight entertainment. Pneumatic headsets provided five stereo audio music channels.
On flights over five hours, 16mm projectors showed films, but the heavy reels were so difficult to handle that aircraft mechanics had to be on the flight and double as film projectionists. Even so, the movies could not be seen from all seats.
Condor was innovative with cabin activities, offering wine tastings in the air and more fashion shows. It even installed a temporary coiffeur station in the upper deck, where a Frankfurt airport hairstylist created a specific hairdo named 'local turbulence', somewhat resembling what later became the iconic hairstyle of Britain's Princess Diana.
However, all these distractions could not hide the fact that the so-called cattle class ruled on board. Passenger complaints about the cramped conditions found on the 747 became commonplace. "Condor has only enabled flying for many people due to its low prices," Ritter said. "They had only known flying from seeing it in the movies before, where, of course, pure luxury dominates on board, so they just had the wrong expectations."
Transatlantic flights for under 600 German marks (about US$188 then and $1,073 today) were unbelievably cheap for 1972, as they could cost up to three times as much on scheduled carriers.
And 1972 was the year Condor took to the Atlantic again, using traffic rights to the US it hadn't used since 1967. New York's JFK was the first destination, followed by Chicago (ORD), Los Angeles (LAX), and Acapulco (ACA). Barcelona (BCN), Nice (NCE), and Nairobi (NBO) also came online.
This was, of course, only made possible by the addition of a second 747 (D-ABYH • MSN 20559 • LN 186), which was quickly dubbed Max. Oddly, despite being the same version, the second aircraft was delivered with 10 windows on each side of the upper deck, whereas the first had been one of the very few -200s built with just three windows on each side. During a longer heavy maintenance check that winter, Fritz was also retrofitted with 10 windows per side, making both Condor's 747s appear identical.
But Max was configured differently inside, enabling it to carry even more passengers. Apparently, Boeing had not foreseen the seat density demanded by the German charter carrier as, at the time, anything above 470 seats fell beyond the aircraft's certification. So, Condor had no choice other than to conduct an evacuation test in front of aviation authorities.
This took place on June 9, 1972, in a hangar in Frankfurt. As only the front and upper parts of the aircraft had been modified, there was an agreement to test just these areas. Still, the requirements were strict: the aircraft was to be evacuated within 90 seconds with only half the exits usable. Condor did better than that, emptying the main deck portion under test in 70 seconds and the upper deck in just 60. This made it possible to increase the certified maximum passenger number to 478 seats.
The evolution went on, with Boeing soon certifying the 747 for 482 passengers (with the 747SR devised for the Japanese domestic market) and later even to 528. Condor gained from this increase—during the 1973 oil crisis, for example, when it was able to squeeze in 494 seats without having to perform any further evacuation testing.
This again created havoc whenever both Condor Jumbos would arrive at the same time at the same place, which happened during the summer season 1972 each Saturday in Palma de Mallorca. In the onslaught of about 1,000 passengers arriving from Frankfurt and Düsseldorf simultaneously, the local authorities had to give in.
As passports had mostly already been checked during flight, the Spanish security staff just opened the fences next to the parking positions of the aircraft, letting the passengers board the hotel transfer buses without further delay. The usually obligatory customs checks were reduced to a minimum, with the luggage transferred directly from the cargo holds to the hotels.
Many passengers would wish for such efficient handling even today.
A few years after the world premiere by Condor and after other charter carriers like LTU (with their extensive L1011 fleet) had acquired wide-bodies, the novelty factor of the Condor 747s had worn off. So, Condor decided to order three McDonnell Douglas DC-10s instead, and sell the pioneering 747s. This happened in early 1979. Condor found a buyer in Korean Air (KE) so quickly that it had to lease an interim aircraft from Lufthansa to bridge the gap until the delivery of its first trijet.
After leaving the German holiday airline, Max ran out of luck: it became HL7442 with Korean Air and made worldwide headlines for the wrong reasons on September 1, 1983.
Max operated flight KAL007, a service from Anchorage to Seoul that veered into Soviet airspace due to navigational errors and was shot down by the Soviet Air Force over the island of Sakhalin. All 269 on board were killed.
Meanwhile, the former Fritz soldiered on with Korean Air as HL7447 until 1980, having been subleased in the meantime to Saudi Arabian Airlines (SV) in 1979 and to Nigeria Airways (WT) in 1980, before being turned over to leasing company GATX, which deployed it with Canadian carrier Nationair (NX) in 1992 as C-FNXA, before returning to GATX in 1993.
Before the aircraft was scrapped in 1996 in Shelton, Washington, it secured the principal role in the NBC miniseries Pandora's Clock, wearing the colors of fictitious Quantum Air.
At least both Jumbos enjoyed anything but an average life for an aircraft.


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BEIRUT -- The Russian Defense Ministry has confirmed that a Russian Su-25 warplane crashed in Syria and that the pilot was killed in fighting on the ground.
The report on the ministry's Zvezda TV said preliminary information indicates the plane was shot down in Idlib province on Saturday by a portable ground-to-air missile.
The report said the pilot ejected before the crash, but then was killed in fighting with "terrorists." It says the area is under the control of al-Qaida's branch in Syria.
The Britain-based Syrian Observatory for Human Rights also said the Russian pilot is dead. The group previously reported the warplane was shot down on Saturday afternoon near the rebel-held town of Sarqeb, which Syrian troops have been trying to reach under the cover of Russian airstrikes.
A Syrian militant in the area told The Associated Press that the Russian pilot was shot and killed when he resisted capture by opening fire from his pistol on the militants who tried to capture him alive. The militant refused to be identified by his real name because was not authorized to speak to the media.
A video circulating on social media shows bearded gunmen standing around a dead man with a bloodied face. One of them shouts: "He is Russian." The authenticity of the video could not be independently confirmed but it corresponds to events reported by the AP.
This article was from The Associated Press and was legally licensed through the NewsCred publisher network. Please direct all licensing questions to email@example.com.
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Interest Groups
Book Reading (two groups)
Both groups meets on the 4th Wednesday of the month at 2pm
Each month the Group read a book, which is then discussed at the monthly meeting. The reading list is compiled by them, and covers a wide range of genre. The local Library supply the books.
Convener group 1: Jan Atkins
Convener group 2 : Caroline Slater


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Copeland Corporation was established in 1921 in Detroit City, Michigan State, U.S.A
For more than 80 years, it has been our endeavour to bring cutting-edge products to create a healthy environment and safeguard food.
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the compressor is only one component which must be combined with many others to build a functional and efficient refrigerant system.


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Author Details of Travis Mason
Joined Date: 2011-04-05
City: South Australia
State: Adelaide
Country: Australia
Travis Mason is a marketing specialist for Cleaner Energy, Australia's Premier Solar Power & Sustainable Energy Specialists. Please visit www.cleaner-energy.com.au for more information.
Website: http://www.cleaner-energy.com.au
Articles Approved: 1
Travis Mason's Articles
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The team at #FACCWDW is excited to finally unveil our Keynote Speaker for the first Food Allergy & Celiac Convention. Gary Jones, the current Culinary Dietary Specialist for Walt Disney Parks and Resorts will be headlining our convention with an informative presentation about what it takes to make Disney Special Diet dining as magical as it is. As a chef involved in creating and implementing meals for healthy lifestyles and special needs, Gary will be providing guests with everything they wanted to know about Disney and their special diets protocols.
Gary Jones is a 1978 graduate of Johnson and Wales University. For the past 28 years he has had a wide range of opportunities working in catering, fine dining, quick service, family style, buffets and on the opening training team of Disneyland Paris all with the Walt Disney World Company. Gary has worked as a professional recruiter hiring hospitality staff and culinarians internationally, Managing Chef Instructor for The Disney Institute Chef de Cuisine for Disney's Grand Floridian Beach Resort and Chef de Cuisine for Disney's Wilderness Lodge and Disney's Fort Wilderness Resorts.
For the rest of our speaker line-up, click here. Topics and times will be announced shortly.


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The translation of Torquato Tasso's long "ultra-modern" poem Il mondo Creato (Creation of the World) is now finalized, and the set-up of the actually book is nearly completed. In these final stages of production, I am once again thankful for the various instruments of 21st century technology which have made the realization of the project possible. Truly, we live in a great age.
Tuesday, June 28, 2016
Tasso Progress Continues: the role of AI support
Posted by Carter Kaplan at 11:28 AM
3 comments:
- Dario Rivarossa ilTassista said...
Incidentally, the first mention I found of "tools endowed with artificial intelligence" was in St. Bonaventure, in his "Reduction of the Arts to Theology" :-)
- June 29, 2016 at 1:02 AM
- Carter Kaplan said...
Just one more reason why we should all read St. Bonaventure!
- July 1, 2016 at 12:17 AM
- Dario Rivarossa ilTassista said...
That would be a Boon-adventure!
- July 2, 2016 at 10:21 AM
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More Customers at Coopers Fire for TrainingPOSTED BY 02.10.2014,
This week, Coopers Fire welcomed three overseas customers from Jung Project Ltd in Bulgaria to their Head Office in Havant for product installation and commissioning training.
Jung are a construction business based in Sofia and install Coopers Fire fire and smoke curtains across Bulgaria.
The team were carrying out hands on training in the training centre at Coopers Fire working on the FireMaster™ Vertical Fire Curtain, SmokeStop™ Vertical Smoke Curtain and Vii®Fire Compact range. Full installation and commissioning processes were completed during the training, along with supporting product presentations and Q&A sessions.
The three successful delegates were issues with Coopers Fire certificates at the end of their product training.
Distributors from around the world have already booked to use the new Training Centre, and the next few months will be especially busy for the Coopers Team. For further information on the facilities available and to book your installation and commissioning training, please contact email@example.com


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Emlotheni Memorial Park
Eastern Cape > Port Elizabeth > Ibhayi
Eastern Cape > Port Elizabeth > Ibhayi
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Located in , New Brighton, Emlotheni Memorial Park was dedicated to the memory of six anti-apartheid activists. Including trade unionist Vuyisile Mini, these were the first men to be executed for an act of defiance against the apartheid forces in 1964. The site on which the memorial rests has been a public square for years, often the place where defiance rallies took place. Emlotheni means a 'lot' or 'erf' in Xhosa.
Latitude : -33° 54' 7.09" S | Longitude : 25° 35' 44.27" E
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