HB-5313, As Passed Senate, May 10, 2006
October 18, 2005, Introduced by Reps. Walker, Nitz, Marleau, Booher, Baxter, Caswell, Nofs and Farhat and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 28 (MCL 211.28), as amended by 1993 PA 292.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 28. (1) Those electors of the township appointed by the
township board shall constitute a board of review for the township.
At least 2/3 of the members shall be property taxpayers of the
township. Members appointed to the board of review shall serve for
terms of 2 years beginning at noon on January 1 of each odd-
numbered year. Each member of the board of review shall qualify by
taking the constitutional oath of office within 10 days after
appointment. The township board may fill any vacancy that occurs in
the membership of the board of review. A member of the township
board is not eligible to serve on the board or to fill any vacancy.
House Bill No. 5313 as amended February 7, 2006
A spouse, mother, father, sister, brother, son, or daughter,
including an adopted child, of the assessor is not eligible to
serve on the board or to fill any vacancy. A majority of the board
of review constitutes a quorum for the transaction of business, but
a lesser number may adjourn and a majority vote of those present
shall decide all questions. At least 2 members of a 3-member board
of review shall be present to conduct any business or hearings of
the board of review.
(2) The township board may appoint 3, 6, or 9 electors of the
township, who shall constitute a board of review for the township.
If 6 or 9 members are appointed as provided in this subsection, the
membership of the board of review shall be divided into board of
review committees consisting of 3 members each for the purpose of
hearing and deciding issues protested pursuant to section 30. Two
of the 3 members of a board of review committee constitute a quorum
for the transaction of the business of the committee. All meetings
of the members of the board of review and committees shall be held
during the same hours of the same day and at the same location.
[(3) A township board may appoint not more than 2 alternate members
for the same term as regular members of the board of review. Each
alternate member shall be a property taxpayer of the township. Alternate
members shall qualify by taking the constitutional oath of office within
10 days after appointment. The township board may fill any vacancy that
occurs in the alternate membership of the board of review. A member of
the township board is not eligible to serve as an alternate member or to
fill any vacancy. A spouse, mother, father, sister, brother, son, or
daughter, including an adopted child, of the assessor is not eligible to serve as an alternate member or to fill any vacancy. An alternate member may be called to perform the duties of a regular member of the board of review in the absence of a regular member. An alternate member may also be called to perform the duties of a regular member of the board of review for the purpose of reaching a decision in issues protested in which a regular member has abstained for reasons of conflict of interest.]
(4) The size, composition, and manner of appointment of the
House Bill No. 5313 as amended February 7, 2006
board of review of a city may be prescribed by the charter of a
city. In the absence of or in place of a charter provision, the
governing body of the city, by ordinance, may establish the city
board of review in the same manner and for the same purposes as
provided
by this subsection section for townships.
(5) A majority of the entire board of review membership [
] shall indorse the assessment roll as
provided in section 30. The duties and responsibilities of the
board contained in section 29 shall be carried out by the entire
membership of the board of review[ ]
and a majority of the membership[ ]
constitutes a quorum for those purposes.