Mich. Admin. Code R. 209.31 - General policy statement

Rule 31.

(1) The commission does not have jurisdiction to hear a taxpayer request to remove personal property from the roll when the taxpayer fails to file or fails to timely file a personal property statement.

(2) In addition to the authority to add real property to the roll, the commission has jurisdiction to remove real property from the roll. Examples include, but are not limited to the following:

(a) Incorrect measurement.

(b) Errors of inclusion, for example, pole barn not built or placed on an incorrect parcel.

(3) The commission does not have jurisdiction to add or remove property for a period before the last change of ownership of the property.

(4) All required information shall be provided to the commission at the time a petition is filed. This includes fully filling out the form with all required information and providing a record card or applicable personal property statement or statements and any other information requested by staff. A violation of this subrule shall result in dismissal of the petition.

(5) An assessor shall file a petition under MCL 211.154 with the commission to remove real or personal property upon discovery that a correction needs to be made and when the commission has jurisdiction. For example, if a taxpayer timely filed personal property statements and an audit results in 2 years of underpayment by the taxpayer and 1 year of overpayment, then the assessor shall file for all 3 years.

(6) In subrule (5) of this rule, the assessor shall not "net out" the overpayment and underpayment, all 3 years shall be filed.

(7) The commission will not accept jurisdiction of a petition that is a dispute over classification. For example, the commission will not accept jurisdiction over petitions that indicate property was incorrectly reported as industrial real when it should be industrial personal. This dispute should be addressed through the filing of a classification appeal and not through the filing of any MCL 211.154 petition.

Notes

Mich. Admin. Code R. 209.31

1979 AC; 1982 AACS; 2009 AACS; 2013 AACS