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The board of review meets on the
Tuesday following the first Monday in March to review and examine the
property assessment roll made by the assessor. Under the Open Meetings
Act, the board of review must hear assessment complaints from tax
payers. Notice of the meeting time, date, and place must be published at
least one week prior to the meeting in a newspaper of general
circulation within the township.
The board must also meet at 9
a.m. on the second Monday and Tuesday in March for at least six hours
each day.
Board
of Review meetings are held in accordance with State law on the second
Monday and Tuesday in March. The
Board of Review may also meet in July and December to review and correct
any clerical errors or mutual mistakes on fact on assessments.
Such errors or mistakes are certified by the Township Supervisor
or Assessor. The mistakes
can involve the current or preceding tax year.
On showing sufficient cause, the
board shall correct the assessment on any particular property to make
the valuation relatively just and equal. Assessment review by the board
of review shall be completed on or before the first Monday in April.
No person can appeal his
assessment to the Tax Tribunal unless he has first appeared before the
board of review.
All property must be assessed at
50 percent of true cash value, and the purpose of the board of review is
to ascertain that this has been accomplished (MCL 211.28-211.33).
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