6 PROPOSED ADMINISTRATIVE RULES

 

DEPARTMENT OF TREASURY STATE TAX COMMISSION GENERAL RULES

Proposed Draft August 22, 2012

 

Filed with the Secretary of State on

 

These rules become effective immediately upon filing with the Secretary of State unless adopted under section 33, 44, 45a(6), or 48 of 1969 PA 306. Rules adopted under these sections become effective 7 days after filing with the Secretary of State.

 

(By authority conferred on the state tax commission by sections 9, 84, 85, and 86 of 1965 PA 380, MCL 16.109, 16.184, 16.185, and 16.186; section 150 of 1893 PA 206, MCL 211.150; sections 1 and 3 of

1927 PA 360, MCL 209.101 and 209.103; section 18 of 1974 PA 198, MCL 207.568; section 12 of 1976

PA 438, MCL 207.612; and section 33 of 1969 PA 306, MCL 24.233; and Executive Order No. 2009-

51.)

 

R 209.1 and R 209.31 of the Michigan Administrative Code are amended as follows:

 

PART 1. GENERAL PROVISIONS

 

R  209.1 Definitions.

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 chapter 16 of 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.

 

PART 3. ASSESSMENT OF OMITTED OR INCORRECTLY REPORTED PROPERTY

 

 

 

R  209.31 General policy statement.

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.

(3)  The commission does not have jurisdiction to add or remove property for a period before the last change of ownership of the property.

(4)  All required information shall be provided to the commission at the time a petition is filed.  This includes fully filling out the form with all required information and providing a record card or applicable personal property statement or statements and any other information requested by staff.  A violation of this subrule shall result in dismissal of the petition.

(5)  An assessor shall file a petition under MCL 211.154 with the commission to remove real or personal property upon discovery that a correction needs to be made and when the commission has jurisdiction.  For example, if a taxpayer timely filed personal property statements and an audit results in 2 years of underpayment by the taxpayer and 1 year of overpayment, then the assessor shall file for all 3 years.

(6)  In subrule (5) of this rule, the assessor shall not “net out” the overpayment and underpayment, all 3 years shall be filed.

(7) The commission will not accept jurisdiction of a petition that is a dispute over classification. For example, the commission will not accept jurisdiction over petitions that indicate property was incorrectly reported as industrial real when it should be industrial personal. This dispute should be addressed through the filing of a classification appeal and not through the filing of any MCL

211.154 petition.