Bill Text: MI SB0779 | 2015-2016 | 98th Legislature | Introduced
Bill Title: Property tax; other; requirement for legally binding written guidance for assessors to be placed in a formal tax manual; provide for, make available online, and update regularly. Amends sec. 10e of 1893 PA 206 (MCL 211.10e).
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2016-02-10 - Referred To Committee On Finance [SB0779 Detail]
Download: Michigan-2015-SB0779-Introduced.html
SENATE BILL No. 779
February 10, 2016, Introduced by Senator SHIRKEY and referred to the Committee on Finance.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending section 10e (MCL 211.10e), as added by 1986 PA 223.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec.
10e. (1) All assessing officials , whose duty it is to
assess real or personal property on which real or personal property
taxes
are levied by any taxing unit of the state , shall use only
the official assessor's manual, with its latest supplements, as
prepared or any manual approved by the state tax
commission ,
consistent
with the official assessor's manual, with their latest
supplements,
as prepared or approved by the state tax commission as
a
guide as binding guidance in preparing assessments. Beginning
with
the tax assessing year 1978, all
(2) Not later than August 1, 2016, the state tax commission
shall fully complete its updating of all existing volumes of the
official assessor's manual.
(3) Not later than September 1, 2016, the state tax commission
shall initially create and thereafter regularly update a new volume
of the official assessor's manual that shall be made available on
the Internet and is subject to all of the following:
(a) It shall initially compile all written guidance,
including, but not limited to, all written guidance in the form of
individual bulletins, memorandums, or letters, issued by the
commission during the 15 years immediately preceding the effective
date of the amendatory act that added this subsection that are
still considered binding upon assessing officials. At the
discretion of the commission, this initial compilation of the new
volume of the official assessor's manual may contain written
guidance issued more than 15 years before the effective date of the
amendatory act that added this subsection.
(b) It shall be listed on an official state webpage next to
the weblinks of all other official assessor's manual volumes.
(c) It shall be organized by subject matter into discrete
chapters and shall include a detailed table of contents so as to be
readily usable by both assessing officials and the general public.
Written guidance that deals with more than 1 subject matter shall
be cross-listed in the table of contents.
(d) It shall contain a designated chapter that includes
references to all obsolete written guidance issued by the
commission during the 15 years immediately preceding the effective
date of the amendatory act that added this subsection that has been
superseded by newer guidance and should not be relied upon by
assessing officials. At the discretion of the commission, this
chapter may also include references to other obsolete written
guidance issued more than 15 years before the effective date of the
amendatory act that added this subsection.
(e) Subsequent to its initial publication, any new written
guidance issued by the commission after September 1, 2016 shall be
incorporated into the new volume of the official assessor's manual
within 30 days of the issuance of the new guidance, and the table
of contents of the new volume shall be updated to include 1 or more
listings of the new guidance along with the date the new guidance
was added to the table of contents.
(4) All assessing officials shall maintain records relevant to
the assessments, including appraisal record cards, personal
property records, historical assessment data, tax maps, and land
value maps consistent with standards set forth in the official
assessor's manual published by the state tax commission.
