SENATE BILL No. 450

May 2, 2001, Introduced by Senators DUNASKISS, STEIL, MC COTTER, SMITH and JAYE

and referred to the Committee on Finance.

A bill to amend 1893 PA 206, entitled

"The general property tax act,"

by amending section 30 (MCL 211.30), as amended by 2000 PA 210.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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

2 Monday in March starting not earlier than 9 a.m. and not later

3 than 3 p.m. for not less than 6 hours. The board of review shall

4 also meet for not less than 6 hours during the remainder of that

5 week. Persons or their agents who have appeared to file a pro-

6 test before the board of review at a scheduled meeting or at a

7 scheduled appointment shall be afforded an opportunity to be

8 heard by the board of review. The board of review shall schedule

9 a final meeting after the board of review makes a change in the

10 assessed value or tentative taxable value of property or adds

11 property to the assessment roll. The board of review shall hold

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1 at least 3 hours of its required sessions for review of

2 assessment rolls during the week of the second Monday in March

3 after 6 p.m.

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

5 hours during the week beginning the second Monday in March to

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

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

8 sufficient cause is shown, the board of review shall correct the

9 assessed value or tentative taxable value of the property in a

10 manner that will make the valuation of the property relatively

11 just and proper under this act. The board of review may examine

12 under oath the person making the application, or any other person

13 concerning the matter. A member of the board of review may

14 administer the oath. A nonresident taxpayer may file his or her

15 appearance, protest, and papers in support of the protest by

16 letter, and his or her personal appearance is not required. The

17 board of review, on its own motion, may change assessed values or

18 tentative taxable values or add to the ASSESSMENT roll property

19 omitted from the ASSESSMENT roll that is liable to assessment if

20 the person who is assessed for the altered valuation or for the

21 omitted property is promptly notified and granted an opportunity

22 to file objections to the change at the meeting or at a subse-

23 quent meeting. An objection to a change in assessed value or

24 tentative taxable value or to the addition of property to the

25 tax ASSESSMENT roll shall be promptly heard and determined.

26 Each person who makes a request, protest, or application to the

27 board of review for the correction of the assessed value or

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1 tentative taxable value of the person's property shall be

2 notified in writing, not later than the first Monday in June, of

3 the board of review's action on the request, protest, or applica-

4 tion AND THE RATIONALE USED TO MAKE ITS DECISION, of the state

5 equalized valuation or tentative taxable value of the property,

6 and of information regarding the right of further appeal to the

7 tax tribunal. Information regarding the right of further appeal

8 to the tax tribunal shall include, but is not limited to, a

9 statement of the right to appeal to the tax tribunal, the address

10 of the tax tribunal, and the final date for filing an appeal with

11 the tax tribunal.

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

13 assessment roll, a majority of the board of review shall indorse

14 the roll and sign a statement to the effect that the ASSESSMENT

15 roll REVIEWED is the assessment roll for the year in which it has

16 been prepared and approved by the board of review.

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

18 appropriate assessing officer to the county equalization director

19 not later than the tenth day after the adjournment of the board

20 of review, or the Wednesday following the first Monday in April,

21 whichever date occurs first.

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

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

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

25 letter without a personal appearance by the taxpayer or his or

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

27 township or city shall include a statement notifying taxpayers of

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

2 each notice or publication of the meeting of the board of

3 review.

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