THE GENERAL PROPERTY TAX ACT
Act 206 of 1893
211.10e Use of official assessor's manual or any manual approved by state tax commission; records.
Sec. 10e.
All assessing officials whose duty it is to assess real or personal property on which real or personal property taxes are levied by any taxing unit of the state shall use only the official assessor's manual or a manual approved by the state tax commission consistent with the official assessor's manual, with their latest supplements, as prepared or approved by the state tax commission as a guide in preparing assessments. Beginning with the tax assessing year 1978, all assessing officials shall maintain records relevant to the assessments, including appraisal record cards, personal property records, historical assessment data, tax maps, and, through calendar year 2018, land value maps, consistent with standards set forth in the assessor's manual published by the state tax commission.
History: Add. 1986, Act 223, Imd. Eff. Sept. 25, 1986 ;-- Am. 2018, Act 660, Imd. Eff. Dec. 28, 2018
Compiler's Notes:
Enacting section 1 of Act 660 of 2018 provides:
"Enacting section 1. It is the intent of the legislature to appropriate sufficient money to address start-up and training costs associated with this amendatory act, including, but not limited to, necessary costs incurred to train board of review members, increase the number of assessors qualified to serve as assessors of record, facilitate initial designated assessor designations, respond to assessor requests for technical assistance, enhance staff and programming within the state tax commission to improve technical support for assessors of record, and transition some assessment services to designated assessors."
PopularName Notes:
Act 206
Notes of Decisions
Danse Corp. v. City of Madison Heights, 644 N.W.2d 721 (Mich. 2002).
· cites it 14× “§ 211.10e, assessing officials are required to use an assessor's manual prepared by the State Tax Commission "as a guide in preparing assessments.”
Wayne Cnty. v. Michigan State Tax Comm'n, 682 N.W.2d 100 (Mich. Ct. App. 2004).
· cites it 3× “Pursuant to MCL 211.10e, assessing officials are required to use the manual prepared by the STC “as a guide in preparing assessments.”
Michigan Props., LLC v. Meridian Twp., 491 Mich. 518 (Mich. 2012).
“10d(l); MCL 211.10e. In preparing assessments, an assessor is limited to using approved assessment manuals to carry out his or her duties.”
President Inn Props., LLC v. City of Grand Rapids, 806 N.W.2d 342 (Mich. Ct. App. 2011).
“” MCL 211.10e. In the proceedings before the Tax Tribunal here, the parties stipu *638 lated the subject properties’ assessed valuation (AV), state equalized value (SEV), and taxable value (TV) for the tax years at issue “as confirmed by the Board of Review or on the assessment…”
Marshall & Swift v. BS & a SOFTWARE, 871 F. Supp. 952 (W.D. Mich. 1994).
· cites it 2× “An assessing officer employed in the State of Michigan shall be required to use this manual as provided by section 211.10e of the Michigan Compiled Laws and may use the cost schedules for manual calculations or input the schedules for electronic computations for the sole purpose…”
Les D Javor v. Twp. of Plymouth (Mich. Ct. App. 2022).
“Under MCL 211.10e, assessing officials are required to use an assessor’s manual prepared by the State Tax Commission “as a guide in preparing assessments.”
Les D Javor v. Twp. of Plymouth (Mich. Ct. App. 2022).
“Under MCL 211.10e, assessing officials are required to use an assessor’s manual prepared by the State Tax Commission “as a guide in preparing assessments.”
Kathleen C Vanderroest v. Lowell Twp. (Mich. Ct. App. 2022).
“As provided by statute, after 1995, unless a property’s ownership transferred in the previous year, the TV is the lesser of either: 3 Use of a cost-less-depreciation approach, adjusted using an ECF, is contemplated by the State Tax Commission, Michigan Assessors Manual Vol.”
Richard M Battani Jr v. Almont Twp. (Mich. Ct. App. 2023).
“” While “[t]he rules of evidence must be followed as far as practicable” in proceedings before the 9 The Assessors Manual discusses use of a cost-less-depreciation approach, adjusted using an ECF.”
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