HOUSE BILL No. 5322


     February 8, 2000, Introduced by Reps. Vear, Ehardt and Richner and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 30 (MCL 211.30), as amended by 1994 PA 415.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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           Sec. 30.  (1) The board of review shall meet on the second

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      Monday in March at 9 a.m., and continue in session during the day

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      for not less than 6 hours.  The board OF REVIEW shall also meet

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      for not less than 6 hours during the remainder of that week.

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      Persons or their agents who have appeared to file a protest

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      before the board of review at a scheduled meeting or at a sched-

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      uled appointment shall be afforded an opportunity to be heard by

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      the board of review.  The board of review shall schedule a final

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      meeting after the board OF REVIEW makes a change in the assessed

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      value or tentative taxable value of property or adds property to

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      the assessment roll.  In a township having a population of


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      10,000 or more, the  THE board OF REVIEW shall hold at least 3

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      hours of its required sessions for review of assessment rolls

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      during the week of the second Monday in March after 6 p.m.

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           (2) A board of review shall meet a total of at least 12

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      hours during the week beginning the second Monday in March to

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      hear protests.  At the request of a person whose property is

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      assessed on the assessment roll or of his or her agent, and  on 

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      IF sufficient cause  being  IS shown, the board OF REVIEW shall

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      correct the assessed value or tentative taxable value of the

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      property  ,  in a manner  as in their judgment  THAT will
   make

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      the valuation of the property relatively just and proper under

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      this act.  The board OF REVIEW may examine  on  UNDER oath the

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      person making the application, or any other person concerning the

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      matter.  A member of the board of review may administer the

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      oath.  A nonresident taxpayer may file his or her appearance,

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      protest, and papers in support of the protest by letter, and his

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      or her personal appearance is not required.  The board of review,

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       upon  ON its own motion, may change assessed values or tentative

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      taxable values or add to the roll property omitted from the roll

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      that is liable to assessment  in the township,  if the person who

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      is assessed  upon  FOR the altered valuation or for the omitted

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      property is promptly notified and granted an opportunity to file

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      objections to the change  in his or her assessed value or tenta-

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      tive taxable value or to the addition of his or her property to

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      the assessment roll  at the meeting or at a subsequent meeting.

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      An objection TO A CHANGE IN ASSESSED VALUE OR TENTATIVE TAXABLE

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      VALUE OR TO THE ADDITION OF PROPERTY TO THE TAX ROLL shall be



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      promptly heard and determined.  Each person who makes a request,

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      protest, or application to the board of review for the correction

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      of the assessed value or tentative taxable value of the person's

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      property shall be notified in writing, not later than the first

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      Monday in June, of the board of review's action on the request,

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      protest, or application, of the state equalized valuation or ten-

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      tative taxable value of the property, and of information regard-

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      ing the right of further appeal to the tax tribunal.  Information

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      regarding the right of further appeal to the tax tribunal shall

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      include, but is not limited to, a statement of the right to

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      appeal to the tax tribunal, the address of the tax tribunal, and

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      the final date for filing an appeal with the tax tribunal.

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           (3) After the board of review completes the review of the

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      assessment roll, a majority of the board OF REVIEW shall indorse

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      the roll and sign a statement to the effect that the roll is the

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      assessment roll  of the township  for the year in which it has

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      been prepared and approved by the board of review.

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           (4) The completed assessment roll shall be delivered by the

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       township supervisor or by the assessor  APPROPRIATE ASSESSING

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      OFFICER to the county equalization director not later than the

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      tenth day after the adjournment of the board of review, or the

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      Wednesday following the first Monday in April, whichever date

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      occurs first.

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           (5) The governing body of the township or city may autho-

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      rize, by adoption of an ordinance or resolution, a resident tax-

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      payer to file his or her protest before the board of review by

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      letter without a personal appearance by the taxpayer or his or



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      her agent.  If that ordinance or resolution is adopted, the

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      township or city shall include a statement notifying taxpayers of

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      this option in each assessment notice under section 24c and on

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      each notice or publication of the meeting of the board of

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      review.














































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