SENATE BILL No. 284

 

 

March 22, 2011, Introduced by Senators GREEN, KAHN, NOFS, HUNTER, MARLEAU, BOOHER, ROCCA, COLBECK, PAVLOV, PROOS and EMMONS and referred to the Committee on Economic Development.

 

 

 

     A bill to amend 1973 PA 186, entitled

 

"Tax tribunal act,"

 

by amending section 55 (MCL 205.755).

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 55. (1) Within 20 days after entry of the order, the

 

officers charged with keeping the rolls on which the affected

 

assessment and tax are spread shall correct the rolls and the

 

officer charged with collecting or refunding to the affected tax

 

shall thereafter collect or refund it , in accordance with the

 

order.

 

     (2) When If an appeal from the order is taken, the time

 

periods within which action would otherwise be taken pursuant to

 

under subsection (1) shall commence running upon entry of the final


 

order on appeal.

 

     (3) The assessor of the local tax collecting unit in which the

 

property is located shall use the property's taxable value stated

 

in the order as the basis for calculating the property's taxable

 

value in the year immediately succeeding the year for which the

 

order was entered.