June 3, 2003, Introduced by Rep. Richardville and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 10e (MCL 211.10e), as added by 1986 PA 223.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 10e. (1) All assessing officials, whose duty it is to
2 assess real or personal property on which real or personal
3 property taxes are levied
by any taxing unit of the this state,
4 shall use only the official assessor's manual or any manual
5 approved by the state tax commission, consistent with the
6 official assessor's manual, with their latest supplements, as
7 prepared or approved by the state tax commission as a guide in
8 preparing assessments.
9 (2) Beginning with
the tax assessing year in 1978, all
10 assessing officials shall maintain records relevant to the
11 assessments, including appraisal record cards, personal property
1 records, historical assessment data, tax maps, and land value
2 maps consistent with standards set forth in the assessor's manual
3 published by the state tax commission.
4 (3) Beginning in 2003, all assessing officials shall assess
5 automatic computerized scoring systems in bowling alleys as
6 computer technology equipment.