SENATE BILL No. 779

 

 

February 10, 2016, Introduced by Senator SHIRKEY and referred to the Committee on Finance.

 

 

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

by amending section 10e (MCL 211.10e), as added by 1986 PA 223.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 10e. (1) All assessing officials , whose duty it is to

 

assess real or personal property on which real or personal property

 

taxes are levied by any taxing unit of the state , shall use only

 

the official assessor's manual, with its latest supplements, as

 

prepared or any manual approved by the state tax commission ,

 

consistent with the official assessor's manual, with their latest

 

supplements, as prepared or approved by the state tax commission as

 

a guide as binding guidance in preparing assessments. Beginning

 

with the tax assessing year 1978, all


     (2) Not later than August 1, 2016, the state tax commission

 

shall fully complete its updating of all existing volumes of the

 

official assessor's manual.

 

     (3) Not later than September 1, 2016, the state tax commission

 

shall initially create and thereafter regularly update a new volume

 

of the official assessor's manual that shall be made available on

 

the Internet and is subject to all of the following:

 

     (a) It shall initially compile all written guidance,

 

including, but not limited to, all written guidance in the form of

 

individual bulletins, memorandums, or letters, issued by the

 

commission during the 15 years immediately preceding the effective

 

date of the amendatory act that added this subsection that are

 

still considered binding upon assessing officials. At the

 

discretion of the commission, this initial compilation of the new

 

volume of the official assessor's manual may contain written

 

guidance issued more than 15 years before the effective date of the

 

amendatory act that added this subsection.

 

     (b) It shall be listed on an official state webpage next to

 

the weblinks of all other official assessor's manual volumes.

 

     (c) It shall be organized by subject matter into discrete

 

chapters and shall include a detailed table of contents so as to be

 

readily usable by both assessing officials and the general public.

 

Written guidance that deals with more than 1 subject matter shall

 

be cross-listed in the table of contents.

 

     (d) It shall contain a designated chapter that includes

 

references to all obsolete written guidance issued by the

 

commission during the 15 years immediately preceding the effective


date of the amendatory act that added this subsection that has been

 

superseded by newer guidance and should not be relied upon by

 

assessing officials. At the discretion of the commission, this

 

chapter may also include references to other obsolete written

 

guidance issued more than 15 years before the effective date of the

 

amendatory act that added this subsection.

 

     (e) Subsequent to its initial publication, any new written

 

guidance issued by the commission after September 1, 2016 shall be

 

incorporated into the new volume of the official assessor's manual

 

within 30 days of the issuance of the new guidance, and the table

 

of contents of the new volume shall be updated to include 1 or more

 

listings of the new guidance along with the date the new guidance

 

was added to the table of contents.

 

     (4) All assessing officials shall maintain records relevant to

 

the assessments, including appraisal record cards, personal

 

property records, historical assessment data, tax maps, and land

 

value maps consistent with standards set forth in the official

 

assessor's manual published by the state tax commission.