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Michigan Statutes, Title 209

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Title 209, STATE ASSESSMENT AND EQUALIZATION

6 chapters · 22 sections in this title.

All chapters in Title 20922 Ch 44-of-1911, STATE BOARD OF EQUALIZATION9 Ch 360-of-1927, STATE TAX COMMISSION7 Ch 155-of-1925, STATE TAX DEPARTMENT3 Ch E.R.O. No. 2006-6, EXECUTIVE REORGANIZATION ORDER1 Ch E.R.O. No. 2009-36, EXECUTIVE REORGANIZATION ORDER1 Ch 133-of-1915, OATH OF PROPERTY EXAMINERS AND APPRA…1

22 sections·Filtered byTitle 209✕

Mich. Comp. Laws § 209.91 Transfer of duties and responsibilities of state board of assessors under certain acts to state tax commission; abolishment of state board of assessors.
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WHEREAS, Section 1 of Article V of the Michigan Constitution of 1963 vests the executive power of the State of Michigan in the Governor; WHEREAS, Section 2 of Article V of the Michigan Constitution of 1963 empowers the Governor to make changes in the organization of the executive…
Mich. Comp. Laws § 209.131 Creation of new state tax commission within department of treasury; transfer of powers and duties of old state tax commission and state assessor's board to new state tax commission; abolishment of old state tax commission and state assessor's board.
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WHEREAS, Section 1 of Article V of the Michigan Constitution of 1963 vests the executive power of the State of Michigan in the Governor; WHEREAS, Section 2 of Article V of the Michigan Constitution of 1963 empowers the Governor to make changes in the organization of the executive…
Mich. Comp. Laws § 209.1 State board of equalization; creation; qualifications of appointees, term, vacancies.
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Sec. 1. There is hereby created a state board of equalization to consist of the state tax commission and 4 members appointed by the governor, by and with the advice and consent of the senate. Five members constitute a quorum for all official business: Provided, however, That not …

Mich. Comp. Laws § 209.2 State board of equalization; annual meeting; purpose; conducting business at public meeting; notice of meeting.

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Sec. 2. (1) The state board of equalization shall meet annually in the city of Lansing on the second Monday in May for the purpose of equalizing the assessments on all taxable property in this state, except that property assessed under laws enacted pursuant to sections 4 and 5 of…

Mich. Comp. Laws § 209.3 State board of equalization; organization; chairperson; secretary; keeping and filing record of proceedings; oath; quorum; availability of certain writings to public.

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Sec. 3. (1) The board shall organize by choosing a member as chairperson. The secretary of the state tax commission shall act as secretary and shall keep a record of all the proceedings of the board. The record, when certified by the chairperson and secretary, shall be filed in t…

Mich. Comp. Laws § 209.4 Tabular statement showing assessed and equalized valuations; preparation; copies; session; meeting of board; determination whether relative valuation between several counties equal and uniform; equalization; certification of equalized valuation; basis for apportionment; certified transcript of determination; determining level of state equalized valuation of class of property; order.

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Sec. 4. (1) After the state board of equalization has been organized, it shall proceed to examine the tabular statements and data furnished by the county boards of commissioners and state tax commission. The state board of equalization shall then prepare and print a tabular state…

Mich. Comp. Laws § 209.4a Equalized valuation for 1992 to equal 1991 equalized valuation; adjustment.

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Sec. 4a. Notwithstanding section 4, for 1992 the valuation as equalized for each separately equalized classification of property for each county that would otherwise have been determined under section 4 shall equal the 1991 valuation as equalized except as adjusted to reflect the…

Mich. Comp. Laws § 209.5 County boards of commissioners; equalization of assessment rolls; duties of assessing officers and clerks of county boards of commissioners; transmitting tabular statement to state tax commission and state board of equalization; property to be excluded from statement; 1-time extension of deadlines.

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Sec. 5. (1) Subject to subsection (3), at the regular meeting of the boards of commissioners of the several counties held on the Tuesday following the second Monday in April each year, the boards of commissioners shall equalize the assessment rolls in the manner provided by law. …

Mich. Comp. Laws § 209.6 State tax commission; statement to state board of equalization.

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Sec. 6. It shall be the duty of the state tax commission to submit to the state board of equalization a statement showing the actual cash value of taxable real and personal property in each county in the state as ascertained and determined by its most recent examination of proper…

Mich. Comp. Laws § 209.7 State board of equalization; county representation.

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Sec. 7. Any county may be represented before said board of equalization by such person or persons as shall be appointed for that purpose by the board of supervisors. The date and time of appearance of any such representative shall be fixed by the state board of equalization upon …

Mich. Comp. Laws § 209.8 State board of equalization; compensation and expenses of appointed members and assistants; copies of proceedings.

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Sec. 8. Each appointed member of the board shall be entitled to $25.00 per day for each day of actual attendance at meetings of the board, and to his actual and necessary traveling and other expenses incurred in the performance of his official duties. The board may appoint such e…

Mich. Comp. Laws § 209.121 Oath of examiners or appraisers; filing.

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Sec. 1. Every person now or hereafter employed by the board of state tax commissioners, whose duties in whole or in part consist in the examination or appraisal of property subject to taxation in this state, shall, before entering upon such duties, take the constitutional oath of…

Mich. Comp. Laws § 209.152 Board of state tax commissioners abolished; transfer of powers, duties and records.

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Sec. 2. The powers and duties now vested by law in the board of state tax commissioners are hereby transferred to and vested in the state tax department, and all records, files, books and papers of every nature pertaining to the functions of said board shall be turned over to sai…

Mich. Comp. Laws § 209.153 Tax department; general supervision, duty to collect information; duty of assessing officers; penalty.

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Sec. 3. The state tax department shall have general supervision of the administration of the tax laws of the state and shall render such assistance, and give such advice and counsel, to the assessing officers of the state as they may deem necessary and essential to an efficient a…

Mich. Comp. Laws § 209.154 Signature and seal on papers.

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Sec. 4. All orders, certificates, and subpoenas made or issued by the state tax department shall be signed by the chairman and the seal of the department shall be affixed.

Mich. Comp. Laws § 209.101 State tax commission created.

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Sec. 1. There is hereby created a state tax commission which shall have and exercise such powers and perform such duties as are herein granted and enforced.

Mich. Comp. Laws § 209.102 State tax commission; membership; terms, qualifications, and appointment of members; vacancies; compensation; assistants; removal; oath; order; applicability of requirement that 1 commissioner be certified assessor with highest certification level; filing and delivery of decision.

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Sec. 2. (1) The state tax commission shall consist of 3 commissioners, not more than 2 of whom shall be members of the same political party to be appointed by the governor with the advice and consent of the senate. All of the commissioners shall have had at least 5 years' experie…

Mich. Comp. Laws § 209.103 State tax department abolished; transfer of powers, duties and records.

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Sec. 3. The powers and duties now vested by law in the state tax department are hereby transferred to and vested in the state tax commission, and all records, files, books and papers of every nature pertaining to the functions of said state tax department shall be turned over to …

Mich. Comp. Laws § 209.104 State tax commission, duties, meetings; public officers, duties, failure, penalty.

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Sec. 4. The state tax commission shall have general supervision of the administration of the tax laws of the state, and shall render such assistance and give such advice and counsel to the assessing officers of the state as they may deem necessary and essential to the proper admi…

Mich. Comp. Laws § 209.104a Preparation of assessment roll or equalization study by commission; reimbursement of state by local assessing unit or county; disposition of moneys.

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Sec. 4a. (1) If the local assessing unit fails to prepare an assessment roll as required under this act, the commission shall proceed to prepare or cause to be prepared an assessment roll. The local assessing unit shall reimburse the state for the cost of preparing the assessment…

Mich. Comp. Laws § 209.105 Signature and seal on papers; inspection of records.

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Sec. 5. All orders, certificates and subpoenas made or issued by the state tax commission shall be signed by the chairman, and the seal of the commission shall be affixed thereto. All records of and appraisals made by the state tax commission shall be open to inspection at all re…

Mich. Comp. Laws § 209.107 Declaration of necessity.

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Sec. 7. This act is declared to be necessary for the protection of the public health, peace and safety.