HOUSE BILL No. 5558


     December 21, 2001, Introduced by Reps. Ehardt, Meyer, Pappageorge, Kowall and Bisbee and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 34 (MCL 211.34), as amended by 1986 PA 105.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1
           Sec. 34.  (1) The county board of commissioners in each

 2
      county shall meet in April each year to determine THE county

 3
      equalized value, which  equalization  shall be completed and sub-

 4
      mitted along with the tabular statement required by section 5 of

 5
       Act No. 44 of the Public Acts of 1911, being section 209.5 of

 6
      the Michigan Compiled Laws  1911 PA 44, MCL 209.5, to the state

 7
      tax commission before the first Monday in May.  The business

 8
       which  THAT the COUNTY board OF COMMISSIONERS may perform shall

 9
      be conducted at a public meeting of the COUNTY board OF

10
      COMMISSIONERS held in compliance with the open meetings act,  Act

11
      No. 267 of the Public Acts of 1976, as amended, being sections


   04247'01                                                 FDD                                   2

 1
      15.261 to 15.275 of the Michigan Compiled Laws  1976 PA 267,

 2
      MCL 15.261 TO 15.275.  Public notice of the time, date, and place

 3
      of the meeting shall be given in the manner required by  Act

 4
      No. 267 of the Public Acts of 1976, as amended  THE OPEN MEETINGS

 5
      ACT, 1976 PA 267, MCL 15.261 TO 15.275.  Each year the county

 6
      board of commissioners shall advise the local taxing units  when

 7
      IF the state tax commission increases the equalized value of the

 8
      county as established by the  board of  county BOARD OF commis-

 9
      sioners and each taxing unit other than a city, township, school

10
      district, intermediate school district, or community college dis-

11
      trict, shall immediately reduce its maximum authorized millage

12
      rate, as determined after any reduction  caused by  PURSUANT TO

13
      section 34d, so that  subsequent to  AFTER the increase ordered

14
      by the state tax commission pursuant to  Act No. 44 of the Public

15
      Acts of 1911, as amended, being sections 209.1 to 209.8 of the

16
      Michigan Compiled Laws  1911 PA 44, MCL 209.1 TO 209.8, total

17
      property taxes levied for that unit shall not exceed that which

18
      would have been levied for that unit at its maximum authorized

19
      millage rate, as determined after any reduction  caused by

20
      PURSUANT TO section 34d, if there had not been an increase in

21
      valuation by the state TAX COMMISSION.  If its state equalized

22
      valuation exceeds its assessed valuation by 5.0% or more in 1982

23
      or by any amount in 1983 or any year  thereafter  AFTER 1983, a

24
      city or township shall reduce its maximum authorized millage

25
      rate, as determined after any reduction  caused by  PURSUANT TO

26
      section 34d, so that total property taxes levied for that unit do





   04247'01                                   3

 1
      not exceed that which would have been levied based on its

 2
      assessed valuation.

 3
           (2) The county board of commissioners shall examine the

 4
      assessment rolls of the townships or cities and ascertain whether

 5
      the real and personal property in the respective townships or

 6
      cities has been equally and uniformly assessed  at true cash

 7
      value  AS REQUIRED UNDER THIS ACT.  If, on the examination, the

 8
      county board of commissioners considers the assessments to be

 9
      relatively unequal, it shall equalize the assessments by adding

10
      to or deducting from the valuation of the taxable property  in a

11
      township or city  an amount  which  THAT in the judgment of
   the

12
      county board of commissioners will produce a sum  which  THAT

13
      represents the true cash value of that property  ,  and the

14
      amount added to or deducted from the valuations  in a township or

15
      city  shall be entered upon the records.  The county board of

16
      commissioners and the state tax commission shall equalize real

17
      and personal property separately by adding to or deducting from

18
      the valuation of taxable real property, and by adding to or

19
      deducting from the valuation of taxable personal property in a

20
      township, city, or county, an amount  which  THAT will produce a

21
      sum  which  THAT represents the proportion of true cash value

22
      established by the legislature.  Beginning December 31, 1980, the

23
      county board of commissioners and the state tax commission shall

24
      equalize separately the following classes of real property by

25
      adding to or deducting from the valuation of agricultural,

26
       developmental,  residential, commercial, industrial, and timber

27
      cutover taxable real property, and by adding to or deducting from



   04247'01                                   4

 1
      the valuation of taxable personal property in a township, city,

 2
      or county, an amount  as  THAT will produce a sum  which  THAT

 3
      represents the proportion of true cash value established by the

 4
      legislature.  The tax roll and the tax statement shall clearly

 5
      set forth the latest state equalized valuation for each item or

 6
      property, which shall be determined by using a separate factor

 7
      for personal property and a separate factor for real property as

 8
      equalized.  Beginning December 31, 1980, the tax roll and the tax

 9
      statement shall clearly set forth the latest state equalized val-

10
      uation for each item or property, which shall be determined by

11
      using a separate factor for personal property and a separate

12
      factor for each classification for real property as equalized.

13
      Factors used in determining the state equalized valuation for

14
      real and personal property on the tax roll shall be rounded up to

15
      not less than 4 decimal places.  Equalized values for both real

16
      and personal property shall be equalized uniformly at the same

17
      proportion of true cash value in the county.  The county board of

18
      commissioners shall also cause to be entered upon its records the

19
      aggregate valuation of the taxable real and personal property of

20
      each township or city in its county as determined by the county

21
      board OF COMMISSIONERS.  The county board of commissioners shall

22
      also make alterations in the description of any  land  PROPERTY

23
      on the rolls  as is  necessary to render the descriptions con-

24
      formable to the requirements of this act.  After the rolls are

25
      equalized, each shall be certified  to  by the chairperson and

26
      the clerk of the COUNTY board OF COMMISSIONERS and be delivered





   04247'01                                   5

 1
      to the supervisor of the proper township or city, who shall file

 2
      and keep the roll in his or her office.

 3
           (3) The county board of commissioners of a county shall

 4
      establish and maintain a department to survey assessments and

 5
      assist the board of commissioners in the matter of equalization

 6
      of assessments, and may employ in that department NECESSARY tech-

 7
      nical and clerical personnel.  which in its judgment are consid-

 8
      ered necessary.  The personnel of the department shall be under

 9
      the direct supervision and control of a director of the tax or

10
      equalization department who may designate an employee of the

11
      department as his or her deputy.  The director of the county tax

12
      or equalization department shall be appointed by the county board

13
      of commissioners.  The county board of commissioners, through the

14
      department, may furnish assistance to local assessing officers in

15
      the performance of duties imposed upon those officers  by  UNDER

16
      this act, including the development and maintenance of accurate

17
      property descriptions, the discovery, listing, and valuation of

18
      properties for tax purposes, and the development and use of uni-

19
      form valuation standards and techniques for the assessment of

20
      property.

21
           (4) The supervisor of a township or, with the approval of

22
      the governing body, the certified assessor of a township or city,

23
      or the intermediate district board of education, or the board of

24
      education of an incorporated city or village aggrieved by the

25
      action of the county board of commissioners  ,  in equalizing the

26
      valuations of the townships or cities of the county  ,  may

27
      appeal from the determination to the  state  tax tribunal in the



   04247'01                                   6

 1
      manner provided by law.  An appeal from the determination by the

 2
      county board of commissioners shall be filed with the clerk of

 3
      the tribunal by a written or printed petition  which  THAT shall

 4
      set forth in detail the reasons for taking the appeal.  The peti-

 5
      tion shall be signed and sworn to by the supervisor, the certi-

 6
      fied assessor, or a majority of the members of the board of edu-

 7
      cation taking the appeal, shall show that a certain township,

 8
      city, or school district has been discriminated against in the

 9
      equalization, and shall  pray  REQUEST that the  state  tax
   tri-

10
      bunal proceed at its earliest convenience to review the action

11
      from which the appeal is taken.  The  state  tax tribunal shall

12
       , upon hearing,  determine if  in its judgment there is a show-

13
      ing that  the equalization complained of is unfair, unjust, ineq-

14
      uitable, or discriminatory.  The  state  tax tribunal  shall

15
      have  HAS the same authority to consider and pass upon the action

16
      and determination of the county board of commissioners in equal-

17
      izing valuations as it has to consider complaints relative to the

18
      assessment and taxation of property.  The  state  tax tribunal

19
      may order the county board of commissioners to reconvene and to

20
      cause the assessment rolls of the county to be brought before it,

21
      may summon the commissioners of the county to give evidence in

22
      relation to the equalization, and may take further action and may

23
      make further investigation  in the premises  as it considers

24
      necessary.  The  state  tax tribunal shall fix a valuation on all

25
      property of the county.  If the  state  tax tribunal decides that

26
      the determination and equalization made by the county board of

27
      commissioners is correct, further action shall not be taken.  If



   04247'01                                   7

 1
      the  state  tax tribunal, after the hearing, decides that the

 2
      valuations of the county were improperly equalized, it shall pro-

 3
      ceed to make deductions from, or additions to, the valuations of

 4
      the respective townships, cities, or school districts as  may be

 5
      considered proper  NECESSARY,  and in so doing the tribunal shall

 6
      have  WITH the same powers  as  THAT the county board of
   commis-

 7
      sioners had in the first instance.  The deductions or additions

 8
      shall decrease or increase the state equalized valuation of the

 9
      local unit affected.  but shall not increase or decrease the

10
      total state equalized valuation of the county in the case of an

11
      appeal under this section to the state tax tribunal.  If the tax

12
      tribunal finds that the valuations of a class of property in a

13
      county were improperly equalized by that county and determines

14
      that the total value of that class of property in the county may

15
      not be at the level required by law, prior to entry of a final

16
      order  ,  the tax tribunal shall forward its findings and deter-

17
      mination to the state tax commission.  Within 90 days after

18
      receiving the findings and determination of the tax tribunal, the

19
      state tax commission shall determine whether the state equalized

20
      valuation of that class of property in the county was set at the

21
      level prescribed by law or should be revised to provide unifor-

22
      mity among the counties and shall enter an order consistent with

23
      the state tax commission's findings.  The tax tribunal shall

24
      enter a final order based upon the revised state equalized valua-

25
      tion, if any,  which  THAT is adopted by the state tax

26
      commission.  The  state  tax tribunal immediately after

27
      completing its revision of the equalization of the valuation of



   04247'01                                   8

 1
      the several assessment districts shall report its action to the

 2
      county board of commissioners and board of education if the board

 3
      has instituted the appeal by filing its report with the clerk of

 4
      the county board of commissioners.  The action of the  state  tax

 5
      tribunal  in the premises  shall constitute the equalization of

 6
      the county for the tax year.

 7
            (5) For purposes of appeals pursuant to subsection (4) in

 8
      1981 only, an agent of a supervisor, including an assessor, shall

 9
      be considered to have the authority to file and sign a petition

10
      for an appeal, and any otherwise timely submitted petition in

11
      1981 by an agent of a supervisor shall be reviewed by the tribu-

12
      nal as if submitted by the supervisor.
































   04247'01          Final page.                            FDD