January 25, 2006, Introduced by Reps. Caswell, Kahn and Nitz and referred to the Committee on Tax Policy.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending sections 10c and 10d (MCL 211.10c and 211.10d), section
10d as amended by 1984 PA 19.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 10c. (1) As used in this section and section 10d, "board"
means
the state assessor's board created by this section. It
The
board shall consist of 5 members. The members of the board shall be
appointed by the governor and shall be composed of 1 member
representing the state tax commission, 1 member representing the
township supervisors, 1 member representing the assessors, 1 member
representing the county equalization directors, and 1 member
representing
the public colleges and universities of
the this
state. The members of the board shall serve at the pleasure of the
governor. A member of the board shall not receive compensation but
shall be entitled to actual expenses incurred while in the
performance of his or her official duties. The board shall conduct
training courses in assessment practices and review and approve
courses in assessment practices offered by schools and colleges and
universities as well as courses that are offered by a state or
local unit of government in the techniques and practices of
assessments.
The board department
of labor and economic growth
shall prepare and give examinations to determine if assessing
officers possess the necessary qualifications for performing the
functions of his or her office.
(2)
The business which that
the board may perform shall be
conducted at a public meeting of the board held in compliance with
Act
No. 267 of the Public Acts of 1976, being sections 15.261 to
15.275
of the Michigan Compiled Laws the
open meetings act, 1976
PA 267, MCL 15.261 to 15.275. Public notice of the time, date, and
place
of the meeting shall be given in the manner required by Act
No.
267 of the Public Acts of 1976 the
open meetings act, 1976 PA
267, MCL 15.261 to 15.275.
(3) A writing prepared, owned, used, in the possession of, or
retained by the board in the performance of an official function
shall
be made available to the public in compliance with Act
No.
442
of the Public Acts of 1976, being sections 15.231 to 15.246 of
the
Michigan Compiled Laws the
freedom of information act, 1976 PA
442, MCL 15.231 to 15.246.
Sec. 10d. (1) The annual assessment of property shall be made
by an assessor who has been certified as qualified by the board as
having successfully completed training in a school of assessment
practices
or by the passage of a test approved by the board
prepared
and conducted by the board
or an agency approved by the
board
department of labor and
economic growth that will enable the
person to properly discharge the functions of the office. The
school shall be established by an approved educational institution
in conjunction with the board and be supervised by the board and
its agents and employees. The board may determine that a director
of an equalization department or an assessor, who has not received
the training, possesses the necessary qualifications for performing
the
functions of the office by the passage of an approved
examination prepared and conducted by the department of labor and
economic growth.
(2) The board may also grant a conditional 6-month
certification to a newly elected assessing officer or an assessing
officer appointed to fill an unexpired term if all of the following
criteria are met:
(a) The newly elected or appointed assessing officer makes an
application for certification with payment of the required filing
fee.
(b) The governing body of the local assessing unit requests
the board to conditionally certify the newly elected or appointed
assessing officer.
(c) The newly elected or appointed assessing officer or the
governing body submits a statement outlining the course of training
he or she plans to pursue.
(d) The period of time for which the conditional certification
is requested does not exceed 6 months after the date that he or she
assumes office.
(3) Conditional certification shall not be granted for any
assessment unit more than once in 4 years.
(4) Conditional certification under subsection (2) shall only
be granted to a newly elected or appointed assessing officer in an
assessment
unit which that
does not exceed a total state
equalized valuation of $125,000,000.00.
(5) Upon presentation of evidence of the successful completion
of the qualifications, the assessor shall be certified as qualified
by the board.
(6)
A local assessing district which that
does not have an
assessor qualified by certification of the board may employ an
assessor so
qualified
by certification of the board. If a
local
assessing district does not have an assessor qualified by
certification
of the board , and has not employed a certified
assessor, the assessment shall be made by the county tax or
equalization department or the state tax commission and the cost of
preparing the assessment rolls shall be charged to the local
assessing district.
(7) Every lawful assessment roll shall have a certificate
attached signed by the certified assessor who prepared or
supervised the preparation of the assessment roll. The certificate
shall be in the form prescribed by the state tax commission. If
after completing the assessment roll the certified assessor for the
local assessing district dies or otherwise becomes incapable of
certifying the assessment roll, the county equalization director or
the state tax commission shall certify the completed assessment
roll at no cost to the local assessing district.
(8) The local assessing district shall assume the cost of
training, if a certification is awarded, to the extent of course
fees and recognized travel expenditures.
(9) An assessor who certifies an assessment roll in which he
or she did not have direct supervision is guilty of a misdemeanor.
(10) The board shall promulgate rules for the issuance or
revocation of certification.
(11) The director of a county tax or equalization department
required
by section 34 of this act shall be certified by the
board at the level determined to be necessary by the board before
being appointed by the county board of commissioners pursuant to
section
34 or before performing or , after the effective date of
this
subsection, continuing to perform , the
functions of the
director
of a county tax or equalization department. The board may
grant
a conditional extension of 12 months to a person who is
serving
as the director of a county tax or equalization department
on
the effective date of this subsection if all of the following
conditions
are satisfied:
(a)
At the time of making application for certification the
person
is currently certified at not less than 1 level below the
level
required by the board for that county.
(b)
The person makes application for certification with
payment
of the required fee.
(c)
The county board of commissioners requests the board to
grant
the extension.
(d)
The person submits a statement to the board outlining the
course
of study he or she intends to pursue to obtain
certification.
The
board may grant an additional 6-month extension if the
extension
is requested by the county board of commissioners and the
applicant
demonstrates satisfactory progress in the course of study
outlined
to the board under this subsection. In a county in which
a vacancy has been created in the position of director of a county
tax or equalization department and in which the position was
previously filled by a person certified at the level required by
the board pursuant to this subsection, a person certified at 1
level below the level required by the board pursuant to this
subsection may serve in the position for 12 months after the
vacancy has been created.