HOUSE BILL No. 6058


     May 9, 2002, Introduced by Rep. Rocca and referred to the Committee on Tax Policy.


        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 30 (MCL 211.30), as amended by 2000 PA 210.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1
             Sec. 30.  (1) The board of review shall meet on the second

 2
        Monday in March starting not earlier than 9 a.m. and not later

 3
        than 3 p.m. for not less than 6 hours.  The board of review shall

 4
        also meet for not less than 6 hours during the remainder of that

 5
        week.  Persons or their agents who have appeared to file a pro-

 6
        test before the board of review at a scheduled meeting or at a

 7
        scheduled appointment shall be afforded an opportunity to be

 8
        heard by the board of review.  The board of review shall schedule

 9
        a final meeting after the board of review makes a change in the

10
        assessed value or tentative taxable value of property or adds

11
        property to the assessment roll.  The board of review shall hold


   04846'01                                                 FDD                                   2

 1
        at least 3 hours of its required sessions for review of

 2
        assessment rolls during the week of the second Monday in March

 3
        after 6 p.m.

 4
             (2) A board of review shall meet a total of at least 12

 5
        hours during the week beginning the second Monday in March to

 6
        hear protests.  At the request of a person whose property is

 7
        assessed on the assessment roll or of his or her agent, and if

 8
        sufficient cause is shown, the board of review shall correct the

 9
        assessed value or tentative taxable value of the property in a

10
        manner that will make the valuation of the property relatively

11
        just and proper under this act.  The board of review may examine

12
        under oath the person making the application, or any other person

13
        concerning the matter.  A member of the board of review may

14
        administer the oath.  A nonresident taxpayer may file his or her

15
        appearance, protest, and papers in support of the protest by

16
        letter, and his or her personal appearance is not required.  The

17
        board of review, on its own motion, may change assessed values or

18
        tentative taxable values or add to the roll property omitted from

19
        the roll that is liable to assessment if the person who is

20
        assessed for the altered valuation or for the omitted property is

21
        promptly notified and granted an opportunity to file objections

22
        to the change at the meeting or at a subsequent meeting.  An

23
        objection to a change in assessed value or tentative taxable

24
        value or to the addition of property to the tax roll shall be

25
        promptly heard and determined.  Each person who makes a request,

26
        protest, or application to the board of review for the correction

27
        of the assessed value or tentative taxable value of the person's



   04846'01                                   3

 1
        property shall be notified in writing, not later than the first

 2
        Monday in June, of the board of review's action on the request,

 3
        protest, or application, of the state equalized valuation or ten-

 4
        tative taxable value of the property, and of information regard-

 5
        ing the right of further appeal to the tax tribunal.  Information

 6
        regarding the right of further appeal to the tax tribunal shall

 7
        include, but is not limited to, a statement of the right to

 8
        appeal to the tax tribunal, the address of the tax tribunal,

 9
         and  the final date for filing an appeal with the tax tribunal,

10
        AND A TAX TRIBUNAL PETITION FORM.  THE TAX TRIBUNAL SHALL PROVIDE

11
        PETITION FORMS TO THE BOARD OF REVIEW UPON REQUEST.

12
             (3) After the board of review completes the review of the

13
        assessment roll, a majority of the board of review shall indorse

14
        the roll and sign a statement to the effect that the roll is the

15
        assessment roll for the year in which it has been prepared and

16
        approved by the board of review.

17
             (4) The completed assessment roll shall be delivered by the

18
        appropriate assessing officer to the county equalization director

19
        not later than the tenth day after the adjournment of the board

20
        of review, or the Wednesday following the first Monday in April,

21
        whichever date occurs first.

22
             (5) The governing body of the township or city may autho-

23
        rize, by adoption of an ordinance or resolution, a resident tax-

24
        payer to file his or her protest before the board of review by

25
        letter without a personal appearance by the taxpayer or his or

26
        her agent.  If that ordinance or resolution is adopted, the

27
        township or city shall include a statement notifying taxpayers of



   04846'01                                   4

 1
        this option in each assessment notice under section 24c and on

 2
        each notice or publication of the meeting of the board of

 3
        review.


















































   04846'01          Final page.                            FDD