HB-5635, As Passed House, May 17, 2018

SUBSTITUTE FOR

HOUSE BILL NO. 5635

     A bill to amend 1911 PA 44, entitled

"An act to create a state board of equalization; to prescribe its

powers and duties; to provide that said board shall be furnished

with certain information by the several boards of supervisors and

by the state tax commission; to provide for meeting the expense

authorized by this act, and to repeal all acts or parts of acts

contravening the provisions of this act,"

by amending section 5 (MCL 209.5), as amended by 2001 PA 36.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 5. (1) At the regular meeting of the boards of

commissioners of the several counties held during the period

beginning on the Tuesday following the second Monday in April and

ending on the third Monday in April each year, the boards of

commissioners shall equalize the assessment rolls in the manner

provided by law. The equalization shall must be completed before

the first Monday in May.

     (2) Before these meetings, each assessing officer shall add up

the columns of his or her assessment roll, enumerating the number

of acres of land and the value of the real and personal property

assessed, to show the aggregate of each. The director of the tax or

equalization department of each county shall prepare a tabular

statement from the aggregates of the several rolls of the number of

acres of land and the value of the personal property and each

classification of real property in each township and city as

assessed, and also the aggregate valuation of the personal property

and each classification of real property appearing on each roll as

equalized by the county board of commissioners pursuant to section

34 of the general property tax act, 1893 PA 206, MCL 211.34. The

director of the tax or equalization department shall make a

certified copy of the tabular statement, signed by the chairperson

and clerk of the county board of commissioners and the director of

the tax or equalization department, and shall transmit the

statement to the secretary of the state tax commission on or before

the first Monday in May, who shall present the statement to the

state board of equalization immediately following its organization.

The statement and copy of the statement shall must not embrace any

property assessed under laws enacted pursuant to section 5 of

article 9 IX of the state constitution of 1963, or on which

specific taxes are imposed, or for which alternative means of

taxation in lieu of general ad valorem taxation are provided by

law.

     Enacting section 1. This amendatory act takes effect 90 days

after the date it is enacted into law.