Mich. Admin. Code R. 209.1 - Definitions
Rule 1. As used in these rules:
(a) "Act" means 1893 PA 206, MCL 211.1 to MCL
211.157 known as the general property tax act.
(b) "Assessing officer" includes, in addition
to an assessor, an equalization director and employees of a county equalization
department.
(c) "Assessing unit"
means a township, city, or county.
(d) "Assessor" means an assessing officer of
a township or city who is duly elected or appointed and certified by the
commission under this act.
(e)
"Commission" means the state tax commission created by 1927 PA 360, MCL 209.101
to MCL 209.107.
(f) "Equalization
director" means the head of a county equalization department appointed by the
county board of commissioners and certified by the state assessor's board under
the act and R 211.441(3).
(g)
"Equalization study" means a determination of tentative equalized valuations
for each class of real and personal property based on comparisons of existing
assessed valuations and true cash valuations as prescribed by the state tax
commission assessors' manual as amended by state tax commission bulletins, and
shall be the beginning point for county and state equalization for the
following year.
(h) "Manual" means
the assessor's manual prepared and/or approved by the state tax commission in
accordance with the provisions of MCL 211.10e.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.