Section 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 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.

History: 1979 AC; 1982 AACS; 2009 AACS; 2010 AACS; 2013 AACS.