Terms Used In Michigan Laws > Chapter 141 > Act 243 of 1964 - Prohibited Taxes by Cities and Villages

• Decedent: A deceased person.
• Estate: includes the property of the decedent, trust, or other person whose affairs are subject to this act as the property is originally constituted and as it exists throughout administration. See Michigan Laws 700.1104
• Exempt property: means property of a decedent's estate that is described in section 2404. See Michigan Laws 700.1104
• Family allowance: means the allowance prescribed in section 2403. See Michigan Laws 700.1104
• Homestead allowance: means the allowance prescribed in section 2402. See Michigan Laws 700.1104
• Intestate: Dying without leaving a will.
• Property: means anything that may be the subject of ownership, and includes both real and personal property or an interest in real or personal property. See Michigan Laws 700.1106
• Testate: To die leaving a will.