February 22, 2018, Introduced by Rep. Cole and referred to the Committee on Tax Policy.
A bill to amend 1911 PA 44, entitled
"An act to create a state board of equalization; to prescribe its
powers and duties; to provide that said board shall be furnished
with certain information by the several boards of supervisors and
by the state tax commission; to provide for meeting the expense
authorized by this act, and to repeal all acts or parts of acts
contravening the provisions of this act,"
by amending section 5 (MCL 209.5), as amended by 2001 PA 36.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 5. (1) 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.
The
equalization shall must be completed before the first Monday in
May.
(2) Before these meetings, each assessing officer shall add up
the columns of his or her assessment roll, enumerating the number
of acres of land and the value of the real and personal property
assessed, to show the aggregate of each. The director of the tax or
equalization department of each county shall prepare a tabular
statement from the aggregates of the several rolls of the number of
acres of land and the value of the personal property and each
classification of real property in each township and city as
assessed, and also the aggregate valuation of the personal property
and each classification of real property appearing on each roll as
equalized by the county board of commissioners pursuant to section
34 of the general property tax act, 1893 PA 206, MCL 211.34. The
director of the tax or equalization department shall make a
certified copy of the tabular statement, signed by the chairperson
and clerk of the county board of commissioners and the director of
the tax or equalization department, and shall transmit the
statement to the secretary of the state tax commission on or before
the first Monday in May, who shall present the statement to the
state board of equalization immediately following its organization.
The
statement and copy of the statement shall must not embrace any
property assessed under laws enacted pursuant to section 5 of
article
9 IX of the state constitution of 1963, or on which
specific taxes are imposed, or for which alternative means of
taxation in lieu of general ad valorem taxation are provided by
law.
Enacting section 1. This amendatory act takes effect 90 days
after the date it is enacted into law.