209.1 State board of equalization; creation; qualifications of appointees, term, vacancies. Sec. 1. There is hereby created a state board of equalization to consist of the state tax commission and 4 members appointed by the governor, by and with the advice and consent of the senate. Five members constitute a quorum for all official business: […]
209.2 State board of equalization; annual meeting; purpose; conducting business at public meeting; notice of meeting. Sec. 2. (1) The state board of equalization shall meet annually in the city of Lansing on the second Monday in May for the purpose of equalizing the assessments on all taxable property in this state, except that property […]
209.3 State board of equalization; organization; chairperson; secretary; keeping and filing record of proceedings; oath; quorum; availability of certain writings to public. Sec. 3. (1) The board shall organize by choosing a member as chairperson. The secretary of the state tax commission shall act as secretary and shall keep a record of all the proceedings […]
209.4 Tabular statement showing assessed and equalized valuations; preparation; copies; session; meeting of board; determination whether relative valuation between several counties equal and uniform; equalization; certification of equalized valuation; basis for apportionment; certified transcript of determination; determining level of state equalized valuation of class of property; order. Sec. 4. (1) After the state board of […]
209.4a Equalized valuation for 1992 to equal 1991 equalized valuation; adjustment. Sec. 4a. Notwithstanding section 4, for 1992 the valuation as equalized for each separately equalized classification of property for each county that would otherwise have been determined under section 4 shall equal the 1991 valuation as equalized except as adjusted to reflect the changes […]
209.5 County boards of commissioners; equalization of assessment rolls; duties of assessing officers and clerks of county boards of commissioners; transmitting tabular statement to state tax commission and state board of equalization; property to be excluded from statement; 1-time extension of deadlines. Sec. 5. (1) Subject to subsection (3), at the regular meeting of the […]
209.6 State tax commission; statement to state board of equalization. Sec. 6. It shall be the duty of the state tax commission to submit to the state board of equalization a statement showing the actual cash value of taxable real and personal property in each county in the state as ascertained and determined by its […]
209.7 State board of equalization; county representation. Sec. 7. Any county may be represented before said board of equalization by such person or persons as shall be appointed for that purpose by the board of supervisors. The date and time of appearance of any such representative shall be fixed by the state board of equalization […]
209.8 State board of equalization; compensation and expenses of appointed members and assistants; copies of proceedings. Sec. 8. Each appointed member of the board shall be entitled to $25.00 per day for each day of actual attendance at meetings of the board, and to his actual and necessary traveling and other expenses incurred in the […]
209.9 Repealed. 1957, Act 30, Imd. Eff. Apr. 26, 1957. Compiler’s Notes: The repealed section made an appropriation from the general fund for publication of assessment board proceedings and required a tax sufficient to reimburse the general fund.Popular Name: State Board of Equalization Act
