September 11, 2012, Introduced by Senator BOOHER 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 2003 PA 194.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 30. (1) Except as otherwise provided in subsection (2),
the board of review shall meet on the second Monday in March.
(2) The governing body of the city or township may authorize,
by adoption of an ordinance or resolution, alternative starting
dates in March when the board of review shall initially meet, which
alternative starting dates shall be the Tuesday or Wednesday
following the second Monday of March.
(3) The first meeting of the board of review shall start not
earlier than 9 a.m. and not later than 3 p.m. and last for not less
than
6 hours. The Except as
otherwise provided in subsection (5),
the board of review shall also meet for not less than 6 hours
during the remainder of that week. Persons or their agents who have
appeared to file a protest before the board of review at a
scheduled meeting or at a scheduled appointment shall be afforded
an opportunity to be heard by the board of review. The board of
review shall schedule a final meeting after the board of review
makes a change in the assessed value or tentative taxable value of
property
or adds property to the assessment roll. The Except as
otherwise provided in subsection (5), the board of review shall
hold at least 3 hours of its required sessions for review of
assessment rolls during the week of the second Monday in March
after 6 p.m.
(4)
A Except as otherwise
provided in subsection (5), a board
of review shall meet a total of at least 12 hours during the week
beginning the second Monday in March to hear protests. At the
request of a person whose property is assessed on the assessment
roll or of his or her agent, and if sufficient cause is shown, the
board of review shall correct the assessed value or tentative
taxable value of the property in a manner that will make the
valuation of the property relatively just and proper under this
act. The board of review may examine under oath the person making
the application, or any other person concerning the matter. A
member of the board of review may administer the oath. A
nonresident taxpayer may file his or her appearance, protest, and
papers in support of the protest by letter, and his or her personal
appearance is not required. The board of review, on its own motion,
may change assessed values or tentative taxable values or add to
the roll property omitted from the roll that is liable to
assessment if the person who is assessed for the altered valuation
or for the omitted property is promptly notified and granted an
opportunity to file objections to the change at the meeting or at a
subsequent meeting. An objection to a change in assessed value or
tentative taxable value or to the addition of property to the tax
roll shall be promptly heard and determined. Each person who makes
a request, protest, or application to the board of review for the
correction of the assessed value or tentative taxable value of the
person's property shall be notified in writing, not later than the
first Monday in June, of the board of review's action on the
request, protest, or application, of the state equalized valuation
or tentative taxable value of the property, and of information
regarding the right of further appeal to the tax tribunal.
Information regarding the right of further appeal to the tax
tribunal shall include, but is not limited to, a statement of the
right to appeal to the tax tribunal, the address of the tax
tribunal, and the final date for filing an appeal with the tax
tribunal.
(5) The governing body of a city or township with a population
of not more than 1,000 as determined by the most recent federal
decennial census may authorize, by adoption of an ordinance or
resolution, the board of review to meet on only 1 day as provided
in subsection (1) or (2). If an ordinance or resolution is adopted
under this subsection, the board of review shall hold at least 3
hours of its required session after 5 p.m.
(6) (5)
After the board of review completes
the review of the
assessment roll, a majority of the board of review shall indorse
the roll and sign a statement to the effect that the roll is the
assessment roll for the year in which it has been prepared and
approved by the board of review.
(7) (6)
The completed assessment roll shall
be delivered by
the appropriate assessing officer to the county equalization
director not later than the tenth day after the adjournment of the
board of review, or the Wednesday following the first Monday in
April, whichever date occurs first.
(8) (7)
The governing body of the township or city may
authorize,
by adoption of an ordinance or resolution, a A resident
taxpayer
to may file his or her protest before the board of review
by letter without a personal appearance by the taxpayer or his or
her
agent. If that ordinance or resolution is adopted, the The
township or city shall include a statement notifying taxpayers of
this option in each assessment notice under section 24c and on each
notice or publication of the meeting of the board of review.