Property tax calculation

[Zafer Avsar]

Hi, I have some questions about how to calculate property tax?

Let's say, a vacant land from wayne country MI,  is 1200 Dollars. According to Zillow tax calculator: 19.32% f ( tax rate  1.61)

But in the description, it says one dollar! 

How can I calculate any tax amount correctly or next to correctly?  It should not be very simple?

 (assessed value of the house, or price listed on the ad) x the tax rate of that state! 

Another question: are vacant or improved lands subject to property taxes? If so, is the is the same rate with houses or buildings?