Michigan Compiled Laws
Mich. Comp. Laws § 209.7 (2026)
State board of equalization; county representation.
✓ current as of July 2026
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STATE BOARD OF EQUALIZATION
Act 44 of 1911
209.7 State board of equalization; county representation.
Sec. 7.
Any county may be represented before said board of equalization by such person or persons as shall be appointed for that purpose by the board of supervisors. The date and time of appearance of any such representative shall be fixed by the state board of equalization upon written request of each county desiring to be heard by its duly appointed representative.
History: 1911, Act 44, Imd. Eff. Apr. 5, 1911 ;-- CL 1915, 166 ;-- CL 1929, 3702 ;-- CL 1948, 209.7 ;-- Am. 1957, Act 30, Imd. Eff. Apr. 26, 1957
PopularName Notes:
State Board of Equalization ActNotes of Decisions
Cited in 1
case, 1981–1981 · leading case: Brittany Park Apts. v. Harrison Twp., 304 N.W.2d 488 (Mich. Ct. App. 1981).
Brittany Park Apts. v. Harrison Twp., 304 N.W.2d 488 (Mich. Ct. App. 1981). “First, the Tax Tribunal held that the individual taxpayers lacked standing to appeal with regard to state equalized value pursuant to MCL 209.7; MSA 7.607. The Tax Tribunal apparently viewed the taxpayers’ petitions as appeals of the state equalization process rather than…”
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