Section 209.101 – State Tax Commission Created.
209.101 State tax commission created. Sec. 1. There is hereby created a state tax commission which shall have and exercise such powers and perform such duties as are herein granted and enforced. History: 1927, Act 360, Eff. Sept. 5, 1927 ;– CL 1929, 3710 ;– CL 1948, 209.101
Section 209.102 – State Tax Commission; Membership; Terms, Qualifications, and Appointment of Members; Vacancies; Compensation; Assistants; Removal; Oath; Order; Applicability of Requirement That 1 Commissioner Be Certified Assessor With Highest Certification Level; Filing and Delivery of Decision.
209.102 State tax commission; membership; terms, qualifications, and appointment of members; vacancies; compensation; assistants; removal; oath; order; applicability of requirement that 1 commissioner be certified assessor with highest certification level; filing and delivery of decision. Sec. 2. (1) The state tax commission shall consist of 3 commissioners, not more than 2 of whom shall be […]
Section 209.103 – State Tax Department Abolished; Transfer of Powers, Duties and Records.
209.103 State tax department abolished; transfer of powers, duties and records. Sec. 3. The powers and duties now vested by law in the state tax department are hereby transferred to and vested in the state tax commission, and all records, files, books and papers of every nature pertaining to the functions of said state tax […]
Section 209.104 – State Tax Commission, Duties, Meetings; Public Officers, Duties, Failure, Penalty.
209.104 State tax commission, duties, meetings; public officers, duties, failure, penalty. Sec. 4. The state tax commission shall have general supervision of the administration of the tax laws of the state, and shall render such assistance and give such advice and counsel to the assessing officers of the state as they may deem necessary and […]
Section 209.104a – Preparation of Assessment Roll or Equalization Study by Commission; Reimbursement of State by Local Assessing Unit or County; Disposition of Moneys.
209.104a Preparation of assessment roll or equalization study by commission; reimbursement of state by local assessing unit or county; disposition of moneys. Sec. 4a. (1) If the local assessing unit fails to prepare an assessment roll as required under this act, the commission shall proceed to prepare or cause to be prepared an assessment roll. […]
Section 209.105 – Signature and Seal on Papers; Inspection of Records.
209.105 Signature and seal on papers; inspection of records. Sec. 5. All orders, certificates and subpoenas made or issued by the state tax commission shall be signed by the chairman, and the seal of the commission shall be affixed thereto. All records of and appraisals made by the state tax commission shall be open to […]
Section 209.107 – Declaration of Necessity.
209.107 Declaration of necessity. Sec. 7. This act is declared to be necessary for the protection of the public health, peace and safety. History: 1927, Act 360, Eff. Sept. 5, 1927 ;– CL 1929, 3716 ;– CL 1948, 209.107
Section 209.3 – State Board of Equalization; Organization; Chairperson; Secretary; Keeping and Filing Record of Proceedings; Oath; Quorum; Availability of Certain Writings to Public.
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 […]
Section 209.121 – Oath of Examiners or Appraisers; Filing.
209.121 Oath of examiners or appraisers; filing. Sec. 1. Every person now or hereafter employed by the board of state tax commissioners, whose duties in whole or in part consist in the examination or appraisal of property subject to taxation in this state, shall, before entering upon such duties, take the constitutional oath of office, […]
Section 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.
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 […]