Bill Text: MI HB5253 | 2013-2014 | 97th Legislature | Introduced

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Bill Title: Property tax; equalization; waiver of certification level requirements for equalization director; modify. Amends sec. 10d of 1893 PA 206 (MCL 211.10d).

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2014-01-28 - Printed Bill Filed 01/24/2013 [HB5253 Detail]

Download: Michigan-2013-HB5253-Introduced.html

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HOUSE BILL No. 5253

 

January 23, 2014, Introduced by Reps. Brown and Segal and referred to the Committee on Local Government.

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

by amending section 10d (MCL 211.10d), as amended by 1984 PA 19.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     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 and

 

conducted by the board or an agency approved by the board 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.

 

     (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. 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 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 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 Except as otherwise provided in this section, 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, March

 

29, 1985, 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.

 

     (12) 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.

 

     (13) If the director of a county tax or equalization

 

department is certified as provided in this section and was

 

appointed to and successfully held his or her position for 2 or

 

more years, he or she may continue in that position notwithstanding

 

a requirement for certification at a higher level resulting from an

 

increase in state equalized valuation within that county under any

 

guidelines adopted by the state tax commission.

 

     (14) If there are no applicants for the position of director

 

of a county tax or equalization department certified at the level

 

required for that county under guidelines adopted by the state tax

 

commission within 30 days after that position is posted, a person

 

certified as provided in this section at a level below the level

 

required for that county under guidelines adopted by the state tax

 

commission may by appointed to that position.