Mich. Admin. Code R. 209.26 - Assessors; preparation of assessment roll

Rule 26.

(1) An assessing officer shall prepare an assessment roll for the unit of government for which he or she is the duly elected or appointed assessing officer. All assessment records, market analysis studies, assessment and tax rolls, and computer databases used by the assessing officer are the property of the assessing unit and are to be available to the state tax commission and the county equalization department for the purpose of county and state equalization.

(2) The assessment roll shall be prepared in accordance with the general property tax law at the legislatively prescribed level of valuation as set forth in section 27 of the act and Const 196 3, art IX, §3.

(3) The assessor shall prepare the roll using the assessors' manual or a manual approved by the commission.

(4) All entries in the annual assessment roll prepared by the assessor shall be machine-printed or handwritten in permanent ink.

(5) When a nonresident taxpayer requests, in writing, information regarding the amount of the assessment against his or her property, the assessor shall reply within a reasonable time.

(6) An assessor shall file both of the following reports:

(a) A report on form L4021 for real property shall be filed with the county equalization department immediately following adjournment of the board of review.

(b) A report detailing all of the information required on form L4022 shall be filed with the equalization department and the commission immediately following adjournment of the board of review.

(7) In presenting a plan for a real estate index number system, provided for by section 25a of the act, to the commission for approval, the assessing officer shall conform to the provisions set forth in chapter 2 of the assessors' manual.

Notes

Mich. Admin. Code R. 209.26

1979 AC; 1982 AACS; 2009 AACS