Section 211.34 – Determination of County Equalized Value; Conducting Business at Public Meeting; Notice of Meeting; Advising Local Taxing Units of Increased Equalized Value; Reduction of Maximum Authorized Millage Rate; Examination of Assessment Rolls to Ascertain Equal and Uniform Assessment of Real and Personal Property; Equalization Procedure; Establishment of Department to Survey Assessments and Assist Board of Commissioners; Appeal to State Tax Tribunal; Authority of Agent to File and Sign Petition for Appeal.

211.34 Determination of county equalized value; conducting business at public meeting; notice of meeting; advising local taxing units of increased equalized value; reduction of maximum authorized millage rate; examination of assessment rolls to ascertain equal and uniform assessment of real and personal property; equalization procedure; establishment of department to survey assessments and assist board of […]

Section 211.34a – Tabular Statement of Tentative Equalization Ratios and Estimated Multipliers; Preparation; Publication; Copies, Notices; Effect on Equalization Procedures; Appeal.

211.34a Tabular statement of tentative equalization ratios and estimated multipliers; preparation; publication; copies, notices; effect on equalization procedures; appeal. Sec. 34a. (1) The equalization director of each county shall prepare a tabular statement each year, by the several cities and townships of the county, showing the tentative recommended equalization ratios and estimated multipliers necessary to […]

Section 211.34b – Joint Equalization Department; Establishment; Duties.

211.34b Joint equalization department; establishment; duties. Sec. 34b. Two or more counties may jointly establish an equalization department as provided by section 34. The joint equalization department shall assist the boards of commissioners in each participating county in surveying and equalizing assessments and meeting the requirements of section 34. History: Add. 1972, Act 356, Eff. […]

Section 211.34c – Classification of Assessable Property; Tabulation of Assessed Valuations; Transmittal of Tabulation and Other Statistical Information; Description; Buildings on Leased Land as Improvements; Total Usage of Parcel Which Includes More Than 1 Classification; Notice to Assessor and Protest of Assigned Classification; Decision; Petition; Arbitration; Determination Final and Binding; Appeal by Department; Construction of Section; Separate Assessment Roll for Certain Property.

211.34c Classification of assessable property; tabulation of assessed valuations; transmittal of tabulation and other statistical information; description; buildings on leased land as improvements; total usage of parcel which includes more than 1 classification; notice to assessor and protest of assigned classification; decision; petition; arbitration; determination final and binding; appeal by department; construction of section; separate […]

Section 211.34d – Definitions; Tabulation of Tentative Taxable Value; Computation of Amounts; Calculation of Millage Reduction Fraction; Transmittal of Computations; Delivery of Signed Statement; Certification; Tax Levy; Limitation on Number of Mills; Application of Millage Reduction Fraction or Limitation; Voter Approval of Tax Levy; Incorrect Millage Reduction Fraction; Recalculation and Rounding of Fractions; Publication of Inflation Rate; Permanent Reduction in Maximum Rates.

211.34d Definitions; tabulation of tentative taxable value; computation of amounts; calculation of millage reduction fraction; transmittal of computations; delivery of signed statement; certification; tax levy; limitation on number of mills; application of millage reduction fraction or limitation; voter approval of tax levy; incorrect millage reduction fraction; recalculation and rounding of fractions; publication of inflation rate; […]

Section 211.34e – Millage Reduction Fraction; Calculation; Application to Local School District Millage.

211.34e Millage reduction fraction; calculation; application to local school district millage. Sec. 34e. (1) Notwithstanding section 34d, the limitation under section 34d on millage authorized by voters after March 30, 1994 for local school district operating purposes shall be calculated beginning with the millage reduction fraction for 1995. (2) In 1994, the millage reduction fraction […]