reglab/statecodes huggingface dataset:
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.901 - Nature of appeal

Current through Vol. 24-12, July 15, 2024
Rule 1. Appeals to the commissioner of revenue are limited
				  to:
(a) A final determination of the
				board of review on a final assessment, denial in whole or part of a claim for
				refund, or a special ruling.
(b)
				Adoption of a rule or regulation by the administrator.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.902 - Time and place of appeal

Current through Vol. 24-12, July 15, 2024
Rule 2. The appeal, in form and content as provided in
				  R
				  205.905, shall be filed with the commissioner of
				  revenue at his offices in Lansing, Michigan, not later than 30 days after
				  notice of the final determination of the board of review or the date of the
				  adoption of the rule or regulation.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.904 - Form and style of papers

Current through Vol. 24-12, July 15, 2024
Rule 4.
(1) All
				papers filed with the commissioner of revenue shall be either printed or
				typewritten, and if typewritten, shall be on only one side of plain white
				paper. This paper shall be no more than 8 1/2 inches wide and 11 inches long.
				Copies shall be legible but may be on any weight paper. Citations shall be in
				italics when printed, and underscored when typewritten.
(2) The proper caption shall be placed upon
				all papers filed. If the petitioner is an individual, the full given name and
				surname shall be set forth in the caption. If the petitioner is a married
				woman, her given name shall be used, not the name of her husband preceded by
				"Mrs." If the petitioner is a husband and wife who have filed a joint return,
				the full given name and surname of each shall be set forth. If the petitioner
				is a fiduciary, the names of the estate, trust, or other person for whom he
				acts, shall be given first, followed by the name of the fiduciary.
(3) Except as otherwise provided in these
				rules, a signed original and 1 copy of all papers shall be filed. Whenever any
				paper is filed in more than 1 proceeding (as a motion to consolidate
				proceedings or in proceedings already consolidated), 1 additional copy shall be
				filed for each additional proceeding.
(4) The written signature, whether of the
				representative or of the petitioner, shall be in individual and not in the firm
				name, except that where the petitioner is a corporation the written signature
				shall be by an active officer of the corporation. The name and mailing address
				of the petitioner or of the representative shall be typed or printed
				immediately following the written signature.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.906 - Filing

Current through Vol. 24-12, July 15, 2024
Rule 6. Any document to be filed with the commissioner of
				  revenue must be filed at the office of the commissioner of revenue in Lansing,
				  Michigan; provided that, whenever hearings are held outside of Lansing,
				  Michigan, documents pertaining thereto may be filed at the hearings; provided,
				  further, that any document to be filed with the commissioner of revenue may be
				  filed by mail. The postmark will be considered the date of
				  filing.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.907 - Docket

Current through Vol. 24-12, July 15, 2024
Rule 7. Upon receipt of the petition, the proceedings will be
				  docketed and assigned a number, and the parties notified thereof. This number
				  shall be placed by the parties on all papers thereafter filed in the
				  proceeding.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.908 - Service of petition

Current through Vol. 24-12, July 15, 2024
Rule 8.
(1) The
				appellant in any case initiated before the commissioner of revenue shall
				forthwith serve a copy of the petition upon the administrator of the city, or
				any agent within the city, designated by the administrator. The appellant shall
				then file proof of service with the commissioner of revenue within 5 days after
				such service. If proof of service is filed with the commissioner of revenue by
				mail the postmark will be considered the date of filing.
(2) Such service upon the administrator or
				his designated agent may be made by the appellant or his representative either
				personally or by registered or certified mail with the return receipt
				demanded.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.909 - Answer

Current through Vol. 24-12, July 15, 2024
Rule 9.
(1) After
				service of a copy of the petition, the city shall have 20 days within which to
				file an answer to the petition. The answer shall be drawn fully and completely
				so as to advise the appellant and the commissioner of revenue of the nature of
				the defense. It shall contain a specific admission or denial of each material
				allegation of fact contained in the petition, and a statement of any facts upon
				which the city relies for defense, and shall contain any affirmative
				allegations to be relied upon by the city.
(2) Each paragraph contained in the answer
				shall be numbered to correspond with the paragraphs of the petition. An
				original and 1 copy of the answer shall be filed, of which the original shall
				be signed by the administrator of the city or his counsel and the copies
				conformed by him.
(3) The city
				shall forthwith serve a copy of the answer upon the representative of record,
				or if there is no representative of record then upon the appellant, and shall
				file proof of service with the commissioner of revenue within 5 days after such
				service.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.911 - Notice of hearings

Current through Vol. 24-12, July 15, 2024
Rule 11.
(1) Upon
				the filing of the answer, the commissioner of revenue shall have jurisdiction
				to review such determination, decision or order, and both the appellant and the
				city shall have the right to swear witnesses and to be represented by
				counsel.
(2) Said hearing shall be
				had within 60 days after filing of the answer.
(3) When a proceeding has been placed upon
				the calendar for hearing, the commissioner of revenue will notify the parties
				of the time and place of hearing not less than 15 days prior thereto. In his
				discretion the commissioner may adjourn the hearing to another time or place.
				Parties shall arrange to have their witnesses at the time and place designated
				in the notice of hearing, and exhibits must be ready for presentation at such
				time.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.912 - Failure to appear

Current through Vol. 24-12, July 15, 2024
Rule 12. The unexcused absence of a party or his
				  representative at the place and hour set for hearing of any proceeding before
				  the commissioner of revenue will not be an occasion for delay. The hearing will
				  proceed and the case will be regarded as submitted on the part of the absent
				  party or parties.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.913 - Amendments

Current through Vol. 24-12, July 15, 2024
Rule 13. Either party may amend his petition or answer at any
				  time prior to the hearing by consent of the adverse party or by leave of the
				  commissioner of revenue. An original and 1 copy of such amendment shall be
				  filed with the commissioner of revenue, and the adverse party or his
				  representative of record shall be served with a copy thereof. All motions to
				  amend must be accompanied by the proposed amendments.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.914 - Hearings

Current through Vol. 24-12, July 15, 2024
Rule 14.
(1) The
				commissioner of revenue may delegate an employee of the department of revenue
				to hold the hearing in his behalf.
(2) All hearings before the commissioner of
				revenue shall be public; provided, however, that the commissioner of revenue,
				upon motion of the appellant, may exclude from the hearing all persons not
				directly interested therein. The commissioner of revenue may make such an order
				upon a proper showing by the appellant that information divulged would be
				detrimental to the appellant's business.
(3) Either party may, at his own expense,
				arrange to have a transcript of the proceedings.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.915 - Briefs

Current through Vol. 24-12, July 15, 2024
Rule 15. The commissioner of revenue, or his delegate, in his
				  discretion, may require that briefs be submitted either before or after the
				  hearing and may designate the manner of filing and serving the same and the
				  time therefor.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › City Income Tax › Section R. 205.917 - Order and opinion

Current through Vol. 24-12, July 15, 2024
Rule 17. The commissioner of revenue, after completion of the
				  hearing, shall review the record, briefs, and such other matters as may have
				  been submitted and by written order affirm, reverse, or modify the action of
				  the city, and shall further serve upon the appellant or his duly authorized
				  representative and the duly authorized official of the city by registered or
				  certified mail with the return receipt demanded, a copy of his order and
				  opinion.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 1 - GENERAL PROVISIONS › Section R. 209.1 - Definitions

Current through Vol. 24-12, July 15, 2024
Rule 1. As used in these rules:
(a) "Act" means 1893 PA 206, MCL 211.1 to MCL
				  211.157 known as the general property tax act.
(b) "Assessing officer" includes, in addition
				  to an assessor, an equalization director and employees of a county equalization
				  department.
(c) "Assessing unit"
				  means a township, city, or county.
(d) "Assessor" means an assessing officer of
				  a township or city who is duly elected or appointed and certified by the
				  commission under this act.
(e)
				  "Commission" means the state tax commission created by 1927 PA 360, MCL 209.101
				  to MCL 209.107.
(f) "Equalization
				  director" means the head of a county equalization department appointed by the
				  county board of commissioners and certified by the state assessor's board under
				  the act and R 211.441(3).
(g)
				  "Equalization study" means a determination of tentative equalized valuations
				  for each class of real and personal property based on comparisons of existing
				  assessed valuations and true cash valuations as prescribed by the state tax
				  commission assessors' manual as amended by state tax commission bulletins, and
				  shall be the beginning point for county and state equalization for the
				  following year.
(h) "Manual" means
				  the assessor's manual prepared and/or approved by the state tax commission in
				  accordance with the provisions of MCL 211.10e.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 1 - GENERAL PROVISIONS › Section R. 209.7 - Business hours; commission meetings

Current through Vol. 24-12, July 15, 2024
Rule 7.
(1) The
				  office of the commission is in Lansing, Michigan and is open from 8 a.m. to 12
				  noon and from 1 p.m. to 5 p.m. daily, except Saturdays, Sundays, and legal
				  holidays.
(2) The commission shall
				  meet in regular session in each of 6 months each year and at special meetings
				  at the call of the chairman.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 1 - GENERAL PROVISIONS › Section R. 209.9 - Representation

Current through Vol. 24-12, July 15, 2024
Rule 9.
(1)
				  Practice before the commission, except in a matter involving state
				  equalization, shall be by the interested party or the party's personal
				  representative upon presentation of adequate identification evidenced by
				  written authorization.
(2) In a
				  formal hearing, an individual may represent himself or herself and a
				  partnership or corporation may be represented by a partner or officer. In any
				  case, the individual, partnership, or corporation may be represented by an
				  attorney or other authorized representative.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 1 - GENERAL PROVISIONS › Section R. 209.13 - Transcripts of meetings

Current through Vol. 24-12, July 15, 2024
Rule 13.
(1) The
				  state tax commission shall record the meetings. These recordings shall not be
				  transcribed.
(2) A party who
				  desires to transcribe a meeting, or portion of a meeting, shall furnish a copy
				  of the transcript to the commission without cost.
(3) Copies of tapes of the meetings will be
				  provided upon written request and payment of a fee to be determined by the
				  commission.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 1 - GENERAL PROVISIONS › Section R. 209.16 - Exhibits presented at meetings

Current through Vol. 24-12, July 15, 2024
Rule 16. Documents and papers offered in evidence by the
					 parties at a meeting before the commission shall be submitted to the commission
					 not less than 30 days before the scheduled meeting.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 2 - LOCAL PROPERTY TAXES › Section R. 209.24 - Personal property examiner; certification

Current through Vol. 24-12, July 15, 2024
Rule 24.
(1) An
				  application for certification as a personal property examiner shall provide a
				  complete background of education and experience in property tax administration
				  and shall be filed with the commission.
(2) The commission shall certify as qualified
				  any applicant for a personal property examiner certificate who has successfully
				  passed an examination conducted by the commission.
(3) A certificate shall be surrendered to the
				  commission by any holder who is not employed by or is under contract with an
				  assessor's office, county equalization department, or the commission.
(4) If a person whose certificate was
				  surrendered reenters employment of, or contracts with, an assessor's office,
				  county equalization department, or the commission during the term of the
				  certificate, his or her certificate shall be restored.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 2 - LOCAL PROPERTY TAXES › Section R. 209.25 - Appraisal manuals

Current through Vol. 24-12, July 15, 2024
Rule 25.
(1) Two
				  copies of an appraisal manual, other than the current assessors' manual, which
				  is to be used by an independent appraisal firm in Michigan, shall be submitted
				  to the commission for approval. Any appraisal manual previously approved by the
				  commission shall be resubmitted to the commission every 5 years for
				  reapproval.
(2) The commission
				  shall maintain a list of approved appraisal manuals.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 2 - LOCAL PROPERTY TAXES › Section R. 209.26 - Assessors; preparation of assessment roll

Current through Vol. 24-12, July 15, 2024
Rule 26.
(1) An
				  assessing officer shall prepare an assessment roll for the unit of government
				  for which he or she is the duly elected or appointed assessing officer. All
				  assessment records, market analysis studies, assessment and tax rolls, and
				  computer databases used by the assessing officer are the property of the
				  assessing unit and are to be available to the state tax commission and the
				  county equalization department for the purpose of county and state
				  equalization.
(2) The assessment
				  roll shall be prepared in accordance with the general property tax law at the
				  legislatively prescribed level of valuation as set forth in section 27 of the
				  act and Const 196 3, art IX, §3.
(3) The assessor shall prepare the roll using
				  the assessors' manual or a manual approved by the commission.
(4) All entries in the annual assessment roll
				  prepared by the assessor shall be machine-printed or handwritten in permanent
				  ink.
(5) When a nonresident
				  taxpayer requests, in writing, information regarding the amount of the
				  assessment against his or her property, the assessor shall reply within a
				  reasonable time.
(6) An assessor
				  shall file both of the following reports:
(a)
				  A report on form L4021 for real property shall be filed with the county
				  equalization department immediately following adjournment of the board of
				  review.
(b) A report detailing all
				  of the information required on form L4022 shall be filed with the equalization
				  department and the commission immediately following adjournment of the board of
				  review.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 2 - LOCAL PROPERTY TAXES › Section R. 209.27 - Commission assessment; conditions

Current through Vol. 24-12, July 15, 2024
Rule 27. The commission shall assess all the property in an
					 assessing unit under the following conditions:
(a) Where the assessment roll was not
				  prepared by a certified assessor, in which case the commission shall consult
				  with the equalization department considering the contemporary resources of both
				  the county and the commission. The commission has jurisdiction to direct the
				  county equalization department to prepare the assessment roll.
(b) Where there is an admitted illegal
				  assessment roll.
(c) Where the
				  assessor failed to prepare an assessment roll.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 2 - LOCAL PROPERTY TAXES › Section R. 209.28 - Board of review; procedure

Current through Vol. 24-12, July 15, 2024
Rule 28.
(1) The
				  secretary of the board of review shall make a record of the proceedings of the
				  board of review. The proceedings shall consist of the minutes of the
				  proceedings of the board of review, which, together with the petitions for
				  review, shall constitute the record of the board of review.
(2) The commission shall prescribe the
				  minimum requirements for the record through its bulletins.
(a) A sample form for taxpayer petition to
				  the board of review shall be furnished by the commission.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 3 - ASSESSMENT OF OMITTED OR INCORRECTLY REPORTED PROPERTY › Section R. 209.31 - General policy statement

Current through Vol. 24-12, July 15, 2024
Rule 31.
(1) The
				  commission does not have jurisdiction to hear a taxpayer request to remove
				  personal property from the roll when the taxpayer fails to file or fails to
				  timely file a personal property statement.
(2) In addition to the authority to add real
				  property to the roll, the commission has jurisdiction to remove real property
				  from the roll. Examples include, but are not limited to the following:
(a) Incorrect measurement.
(b) Errors of inclusion, for example, pole
				  barn not built or placed on an incorrect parcel.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 3 - ASSESSMENT OF OMITTED OR INCORRECTLY REPORTED PROPERTY › Section R. 209.32 - Notification of omitted or erroneously reported property

Current through Vol. 24-12, July 15, 2024
Rule 32.
(1) Any
				  person may notify the commission, as provided in section 154 of the act, that
				  property liable to taxation has been omitted from the assessment roll or that
				  property has been incorrectly reported for the current year or 1 or both of the
				  2 immediately preceding years.
(2)
				  If the notice is from a property owner that an erroneous property statement was
				  timely filed with the assessing officer for the tax year, then the property
				  owner shall file the notification on form L-4155 prescribed by the
				  commission.
(3) If the notice is
				  from an assessor or county equalization director that property liable to
				  taxation has been incorrectly reported or omitted from an assessment roll, then
				  he or she shall file the notification on form L-4154 as prescribed by the
				  commission.
(4) If the notification
				  is from a person other than a person listed in subrules (2) and (3) of this
				  rule, the commission shall investigate the allegation.
(5) The commission shall prescribe the forms
				  to be filed.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 3 - ASSESSMENT OF OMITTED OR INCORRECTLY REPORTED PROPERTY › Section R. 209.33 - Notification of omitted or erroneously reported property from assessor or county equalization director

Current through Vol. 24-12, July 15, 2024
Rule 33.
(1) A
				  notification of omitted or erroneously reported property from an assessor or
				  county equalization director shall contain the requested correct assessed
				  valuation.
(2) An assessor or
				  county equalization director shall seek concurrence of the property owner in
				  the requested correct assessed valuation on form L4154. Form L4154 may be sent
				  to the commission at the same time as it is sent to the property owner in order
				  to preserve jurisdiction over an assessment year. The commission shall order an
				  assessment, which in its judgment is proper, to be placed on the current
				  assessment roll. The commission shall certify to the treasurer the amount of
				  the taxes due for each year except the current year.
(3) If the property owner disagrees with the
				  requested assessment, the commission shall inform the property owner and
				  assessor, in writing, of the time and place of the meeting at which the
				  commission shall determine an assessment.
(4) The commission shall order an assessment,
				  which in its judgment is proper, to be placed on the appropriate assessment
				  roll. The commission shall certify to the treasurer the amount of the taxes due
				  for each year except the current year.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 3 - ASSESSMENT OF OMITTED OR INCORRECTLY REPORTED PROPERTY › Section R. 209.34 - Notification of omitted or incorrectly reported property from owner

Current through Vol. 24-12, July 15, 2024
Rule 34.
(1) A
				  notification from a property owner of omitted or incorrectly reported property
				  shall be initiated by submission of an L4155 form.
(2) The completed form, which shall include
				  the requested assessment, shall be submitted to the commission, together with
				  all of the following, if applicable:
(a) A
				  copy of the property statement, which was filed timely for the year in
				  question.
(b) A revised property
				  statement.
(c) Supporting
				  data.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 3 - ASSESSMENT OF OMITTED OR INCORRECTLY REPORTED PROPERTY › Section R. 209.37 - Notification of omitted or incorrectly reported property from other than owner, assessor, or county equalization director

Current through Vol. 24-12, July 15, 2024
Rule 37.
(1) If a
				  notification is received from a person other than a property owner, an
				  assessor, or a county equalization director that property liable to taxation
				  has been incorrectly reported or omitted from an assessment roll for the
				  current year or either of the 2 immediately preceding years, the commission
				  shall investigate the allegation.
(2) Upon completion of the investigation, the
				  commission shall transmit to the property owner and assessor the recommended
				  assessed valuation and seek concurrence on form L-4156. The commission shall
				  notify the property owner and assessor of the time and place of the meeting at
				  which the commission shall determine an assessment.
(3) The commission shall order an assessment,
				  which in its judgment is proper, to be placed on the appropriate assessment
				  roll. The commission shall certify to the treasurer the amount of the taxes due
				  for each year except the current year.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 3 - ASSESSMENT OF OMITTED OR INCORRECTLY REPORTED PROPERTY › Section R. 209.38 - Case record; availability to tax tribunal

Current through Vol. 24-12, July 15, 2024
Rule 38. The record in each case shall be available to the
					 Michigan tax tribunal for subsequent proceedings as provided in section 154(4)
					 of the act.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 4 - EQUALIZATION AND UTILITY ASSESSMENTS › Section R. 209.41 - Department of equalization; establishment; duties of director

Current through Vol. 24-12, July 15, 2024
Rule 41.
(1) The
				  county board of commissioners of each county shall establish a department of
				  equalization and shall appoint a director of the department as provided in
				  section 34 of the act.
(2) The
				  equalization director shall make an equalization study of the assessed
				  valuations and true cash value of each class of real estate and of personal
				  property in each assessment district in the county each year for the purpose of
				  determining the total value of the county and the valuation of each assessing
				  district, township, and city, for county and state equalization
				  purposes.
(3) In conducting an
				  equalization study, the equalization director shall use only the methods and
				  procedures prescribed by the commission in chapter 16 of the manual, as
				  amended. Reports filed shall be on forms prescribed by, and in accordance with
				  instructions furnished by, the commission.
(4) The equalization director shall file an
				  interim status report with the commission not later than June 30 of each year.
				  The report shall be on a form prescribed by the commission.
(5) The equalization director shall prepare,
				  in duplicate, the report of the equalization study and shall submit 1 copy to
				  the county board of commissioners and 1 copy to the commission not later than
				  December 31.
(6) The equalization
				  director of each county shall prepare a report each year which shall recommend
				  the equalized value of each class of real property and of personal property for
				  each township and city in the county and shall present it to the county board
				  of commissioners not later than the second Monday in April of each year. The
				  equalization director shall file form L4023 for each unit in the county with
				  the commission not later than the third Monday in April of each year.
(7) The report required in subrule (8) of
				  this rule shall be based on the equalization study presented to the commission
				  on the immediately preceding December 31, updated to include any further
				  equalization study information, and the audited reports submitted by each
				  assessing officer on forms L4021, L4022, and L4023.
(8) The equalization director of each county
				  shall file with the commission the tabular statement of county equalization
				  adopted by the county board of commissioners on form L4024 prescribed and
				  furnished by the commission.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 4 - EQUALIZATION AND UTILITY ASSESSMENTS › Section R. 209.42 - Equalization; commission responsibilities

Current through Vol. 24-12, July 15, 2024
Rule 42.
(1) In
				  assisting the equalization departments in the conduct of the county
				  equalization study, the commission staff shall do all of the following:
(a) Review sales information.
(b) Review appraisal methods.
(c) Observe and report compliance or
				  noncompliance with the manual to the commission.
(d) Review tentative forms L4030, L4031, and
				  L4032 and provide a report to the commission by November 1.
(e) Review preliminary forms L4030, L4031,
				  and L4032 and provide a report to the commission by February 1.
(f) Make a final report on forms L4030,
				  L4031, and L4032 to the commission after the adoption of the equalization
				  report by the county board of commissioners.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 4 - EQUALIZATION AND UTILITY ASSESSMENTS › Section R. 209.43 - State equalization procedure

Current through Vol. 24-12, July 15, 2024
Rule 43.
(1) The
				  commission shall convene on the second Monday in May for the purpose of
				  receiving recommended state equalized valuation for each county.
(2) The commission shall give notice of the
				  time and place of the meeting to each county. The notice shall be by
				  first-class mail.
(3) The
				  commission shall cause a copy of preliminary recommended valuations to be
				  distributed to the representatives of each county in attendance.
(4) The commission shall hear the
				  equalization director of each county or its duly authorized representative who
				  desires to address the commission.
(5) The commission shall inform the county
				  boards of commissioners of its availability for discussion with representatives
				  of the county during the period between the second and fourth Mondays in
				  May.
(6) The commission shall cause
				  to be prepared and printed a tabular statement showing, by county in an
				  aggregate amount and by county for personal property and each classification of
				  real property, all of the following:
(a) The
				  total assessed valuation.
(b) The
				  valuation as equalized by the county board of commissioners for the current
				  year.
(c) The valuation as
				  equalized by the commission for the preceding year.
(d) The equalized valuation recommended by
				  the state tax commission.
(e) The
				  executive secretary shall forward a copy of such statement to the clerk of each
				  county in the state.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 4 - EQUALIZATION AND UTILITY ASSESSMENTS › Section R. 209.44 - Assessment of utilities

Current through Vol. 24-12, July 15, 2024
Rule 44.
(1) The
				  annual reports of a state assessed utility shall be filed in a manner and on
				  forms prescribed by the commission.
(2) Reports required to be filed by local
				  governing officials listing valuation and taxes levied shall be on forms and in
				  the manner as prescribed by the commission.
(3) The annual meeting of the commission for
				  the annual assessment of state assessed utilities shall be conducted pursuant
				  to MCL 207.11.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 4 - EQUALIZATION AND UTILITY ASSESSMENTS › Section R. 209.45 - Assessment of utilities

Current through Vol. 24-12, July 15, 2024
Rule 45.
(1) The
				  annual reports of a state assessed utility shall be filed in a manner and on
				  forms prescribed by the state board of assessors.
(2) Reports required to be filed by local
				  governing officials listing valuation and taxes levied shall be on forms and in
				  the manner as prescribed by the board.
(3) Hearings at the annual meeting of the
				  state board of assessors shall be conducted pursuant to section 11 of Act No.
				  282 of the Public Acts of 1905, as amended, being S207.11 of the Michigan
				  Compiled Laws.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 5 - INDUSTRIAL FACILITIES EXEMPTION CERTIFICATE › Section R. 209.51 - Certificate application

Current through Vol. 24-12, July 15, 2024
Rule 51. An application for an industrial facilities
					 exemption certificate for a facility to be situated in a previously established
					 plant rehabilitation district or industrial development district shall be made
					 on a form prescribed by and furnished by the commission. A completed
					 application and required documents shall be filed with the commission. A local
					 legislative body shall not approve an application or portion of an application
					 unless it meets the requirements of 1974 PA 198, MCL 207.551 to
					 207.572.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 5 - INDUSTRIAL FACILITIES EXEMPTION CERTIFICATE › Section R. 209.52 - Notice of project abandonment or construction delay

Current through Vol. 24-12, July 15, 2024
Rule 52. The holder of an industrial facilities exemption
					 certificate shall notify the local unit and the commission, when a project for
					 which the certificate was issued is abandoned and request
					 revocation.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 5 - INDUSTRIAL FACILITIES EXEMPTION CERTIFICATE › Section R. 209.53 - Extension of time to complete project; request

Current through Vol. 24-12, July 15, 2024
Rule 53.
(1) A
				  request for an extension of time for completion of a project, not to exceed 1
				  year, including the installation of all tangible personal property, provided
				  for in section 15(2) 1974 PA 198, MCL 207.565(2), shall be filed with the local
				  unit of government within the final year of the 2-year construction
				  period.
(2) Upon receipt of a
				  request for extension, the local unit may do any of the following:
(a) Deny the request.
(b) Approve the request with no change in the
				  ending date of the certificate that was issued.
(c) Approve the extension of time for the
				  completion of the project and a revised ending date on the certificate, not to
				  exceed 1 year.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 5 - INDUSTRIAL FACILITIES EXEMPTION CERTIFICATE › Section R. 209.54 - Revision of final project cost; approval; request for revised certificate

Current through Vol. 24-12, July 15, 2024
Rule 54.
(1) If
				  the final cost of a project, either the real or tangible personal property
				  components, will exceed 10% of the estimated amount indicated on the original
				  application form, a certificate holder shall request in writing that the local
				  governmental unit approve the additional cost. Upon receipt of a request, the
				  clerk of the local governmental unit shall notify in writing the assessor and
				  the legislative body of each taxing unit and shall afford the applicant, the
				  assessor, and a representative of the affected taxing units an opportunity for
				  a hearing.
(2) If the scope of the
				  project increases by either additional real and/or tangible personal property
				  components, the certificate holder shall file an amended application and
				  revised list of improvements with the clerk of the local unit. Upon receipt of
				  an amended application, the clerk of the local governmental unit shall notify
				  in writing the assessor and the legislative body of each taxing unit and shall
				  afford the applicant, the assessor, and a representative of the affected taxing
				  units an opportunity for a hearing.
(3) If a local unit of government approves a
				  revised cost or revised scope under subrule (1) or (2) of this rule, the clerk
				  of the local unit shall forward a copy of the amended application, revised list
				  of improvements, and resolution of approval to the commission.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 5 - INDUSTRIAL FACILITIES EXEMPTION CERTIFICATE › Section R. 209.55 - Notification certification of date of project completion; filing of final cost

Current through Vol. 24-12, July 15, 2024
Rule 55.
(1) The
				  holder of an industrial facilities exemption certificate shall notify the
				  assessing officer of the local unit and the commission of the date of
				  completion and final investment cost of a project.
(2) The notification of completion shall be
				  in writing and shall be within 30 days of completion.
(3) The final cost of the project shall be in
				  writing and shall be filed with the assessing officer and the commission within
				  90 days after completion.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 5 - INDUSTRIAL FACILITIES EXEMPTION CERTIFICATE › Section R. 209.56 - Certificate duration; extension of expiration date

Current through Vol. 24-12, July 15, 2024
Rule 56. The commission shall not grant a certificate for
					 real property covered under an industrial facilities tax exemption certificate
					 that is leased unless the lessee is responsible for the property tax liability
					 of the property for the length of the certificate.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 5 - INDUSTRIAL FACILITIES EXEMPTION CERTIFICATE › Section R. 209.57 - Consideration of application or request of revocation

Current through Vol. 24-12, July 15, 2024
Rule 57. All complete applications or requests of
					 revocation for industrial facilities exemption certificates received through
					 October 31 shall receive consideration and action by the commission before
					 December 31. An application or request of revocation received on or after
					 November 1 shall be considered by the commission contingent upon staff
					 availability.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 5 - INDUSTRIAL FACILITIES EXEMPTION CERTIFICATE › Section R. 209.58 - Simultaneous exemptions

Current through Vol. 24-12, July 15, 2024
Rule 58. The commission shall not issue an industrial
					 facilities exemption certificate for a property that is already included on
					 another specific tax roll. Property covered under an industrial facilities
					 exemption certificate may not be included on any other specific tax roll while
					 receiving the industrial facilities exemption.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 6 - HEARINGS › Section R. 209.63 - Representation

Current through Vol. 24-12, July 15, 2024
Rule 63. In a formal hearing before the commission, an
					 individual may represent himself or herself, and a partnership or corporation
					 may be represented by a partner or officer. In any case, the individual,
					 partnership, or corporation may be represented by an attorney or other
					 authorized representative.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 6 - HEARINGS › Section R. 209.64 - Notice of hearings

Current through Vol. 24-12, July 15, 2024
Rule 64. When a matter is placed on the calendar for
					 hearing, the commission's executive secretary shall notify the parties of the
					 time and place of hearing not less than the required statutory notice period
					 before the day of the hearing, which shall be not less than 14 days before the
					 day of the hearing.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 6 - HEARINGS › Section R. 209.65 - Hearings

Current through Vol. 24-12, July 15, 2024
Rule 65.
(1) A
				  hearing before the commission shall be conducted pursuant to 1976 PA 267, MCL
				  15.261. Hearings regarding revocation or suspension of an assessor's
				  certification shall be conducted under 1969 PA 306, MCL 24.201.
(2) Hearings shall be conducted informally
				  but shall be recorded. Copies of recordings of the hearing will be provided
				  upon written request at a fee to be determined by the commission.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 6 - HEARINGS › Section R. 209.66 - Failure to appear

Current through Vol. 24-12, July 15, 2024
Rule 66. A continuance shall not be granted due to the
					 unexcused absence of a party, a party's representative, or a party's attorney
					 at the time and place set for the hearing before the commission. The hearing
					 shall proceed and the case shall be regarded as submitted on the part of the
					 absent party.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 6 - HEARINGS › Section R. 209.67 - Evidence

Current through Vol. 24-12, July 15, 2024
Rule 67.
(1) The
				  commission shall take official notice, without further identification, of the
				  contents of original records and documents in possession of the commission when
				  duly certified copies are offered in evidence and made a part of the record.
				  The commission may receive other documentary evidence in the form of copies or
				  excerpts or that which is incorporated by reference.
(2) None of the following constitute
				  evidence:
(a) Statements of
				  counsel.
(b) Unidentified and
				  unauthenticated documents and letters.
(c) Affidavits which have not been submitted
				  before the hearing to the opposite party and the commission.
(d) Briefs and arguments.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 6 - HEARINGS › Section R. 209.68 - Exhibits

Current through Vol. 24-12, July 15, 2024
Rule 68.
(1)
				  Documents and papers offered in evidence by the parties at a hearing before the
				  commission shall be marked as exhibits. Exhibits offered by a taxpayer shall be
				  marked "Taxpayer's Exhibit No. ___" and shall be consecutively numbered.
				  Exhibits offered by any other party shall be marked "(type of party) Exhibit
				  No.___" and shall be consecutively numbered. Exhibits offered by the commission
				  or its representative shall be marked "Commission Exhibit No.___" and shall be
				  consecutively numbered.
(2)
				  Qualified exhibits which are submitted at a hearing shall remain with the
				  commission until 60 days after an official order is rendered, after which they
				  shall be returned to the party that offered them in evidence, if the party so
				  requests.
Michigan Administrative Code › Department - Treasury › Bureau of Local Government Services › State Tax Commission General Rules › Part 7 - WATER POLLUTION CONTROL EXEMPTION CERTIFICATE › Section R. 209.76 - Water pollution control exemption certificate

Current through Vol. 24-12, July 15, 2024
Rule 76.
(1) An
				  applicant shall apply for a water pollution control exemption certificate on a
				  form prescribed by and furnished by the commission. The applicant shall file a
				  complete application and required documents with the commission. A preliminary
				  review will be performed by staff. Complete water pollution applications shall
				  be forwarded to the department of natural resources and environment for review
				  and they will make a recommendation of approval, partial approval, or denial.
				  The commission shall not approve an application, or portion of an application
				  unless it meets the requirements of 1994 PA 451, MCL 324.3701 to
				  324.3708.
(2) Complete pollution
				  control applications requesting exemption for new improvements, amendments, or
				  transfers received through June 15 shall receive consideration and action by
				  the commission before December 31. An application received on or after June 16
				  shall be considered by the commission contingent upon staff
				  availability.
(3) An owner of
				  facilities replacing equipment previously exempted under a pollution control
				  certificate may request the adjustment of costs by application to the
				  commission on or before October 31. Requests received on or after November 1
				  shall receive consideration and action by the commission contingent upon staff
				  availability.
(4) All objections to
				  the department of natural resources and environment application review must be
				  received in writing by the commission within 21 days of the date of the letter
				  informing the applicant and local unit of the recommendation of the department
				  of natural resources and environment. Written objections received after the
				  21-day period will be considered untimely filed.
(5) All requests of revocation for pollution
				  control certificates received through October 31 shall receive consideration
				  and action by the commission before December 31. A request of revocation
				  received on or after November 1 shall be considered by the commission
				  contingent upon staff availability.