Mich. Admin. Code R. 209.41 - Department of equalization; establishment; duties of director
Rule 41.
(1) The
county board of commissioners of each county shall establish a department of
equalization and shall appoint a director of the department as provided in
section 34 of the act.
(2) The
equalization director shall make an equalization study of the assessed
valuations and true cash value of each class of real estate and of personal
property in each assessment district in the county each year for the purpose of
determining the total value of the county and the valuation of each assessing
district, township, and city, for county and state equalization
purposes.
(3) In conducting an
equalization study, the equalization director shall use only the methods and
procedures prescribed by the commission in chapter 16 of the manual, as
amended. Reports filed shall be on forms prescribed by, and in accordance with
instructions furnished by, the commission.
(4) The equalization director shall file an
interim status report with the commission not later than June 30 of each year.
The report shall be on a form prescribed by the commission.
(5) The equalization director shall prepare,
in duplicate, the report of the equalization study and shall submit 1 copy to
the county board of commissioners and 1 copy to the commission not later than
December 31.
(6) The equalization
director of each county shall prepare a report each year which shall recommend
the equalized value of each class of real property and of personal property for
each township and city in the county and shall present it to the county board
of commissioners not later than the second Monday in April of each year. The
equalization director shall file form L4023 for each unit in the county with
the commission not later than the third Monday in April of each year.
(7) The report required in subrule (8) of
this rule shall be based on the equalization study presented to the commission
on the immediately preceding December 31, updated to include any further
equalization study information, and the audited reports submitted by each
assessing officer on forms L4021, L4022, and L4023.
(8) The equalization director of each county
shall file with the commission the tabular statement of county equalization
adopted by the county board of commissioners on form L4024 prescribed and
furnished by the commission.
Notes
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