Mich. Comp. Laws § 211.29

Board of review of township; meeting; submission, examination, and review of assessment roll; additions to roll; correction of errors; compliance with act; review of roll on tax day; prohibitions; entering valuations in separate columns; approval and adoption of roll; conducting business at public meeting; notice of meeting; notice of change in roll.

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THE GENERAL PROPERTY TAX ACT

Act 206 of 1893

211.29 Board of review of township; meeting; submission, examination, and review of assessment roll; additions to roll; correction of errors; compliance with act; review of roll on tax day; prohibitions; entering valuations in separate columns; approval and adoption of roll; conducting business at public meeting; notice of meeting; notice of change in roll.

Sec. 29.

(1) On the Tuesday immediately following the first Monday in March, the board of review of each township shall meet at the office of the supervisor, at which time the supervisor shall submit to the board the assessment roll for the current year, as prepared by the supervisor, and the board shall proceed to examine and review the assessment roll.

(2) During that day, and the day following, if necessary, the board, of its own motion, or on sufficient cause being shown by a person, shall add to the roll the names of persons, the value of personal property, and the description and value of real property liable to assessment in the township, omitted from the assessment roll. The board shall correct errors in the names of persons, in the descriptions of property upon the roll, and in the assessment and valuation of property. The board shall do whatever else is necessary to make the roll comply with this act.

(3) The roll shall be reviewed according to the facts existing on the tax day. The board shall not add to the roll property not subject to taxation on the tax day, and the board shall not remove from the roll property subject to taxation on that day regardless of a change in the taxable status of the property since that day.

(4) The board shall pass upon each valuation and each interest, and shall enter the valuation of each, as fixed by the board, in a separate column.

(5) The roll as prepared by the supervisor shall stand as approved and adopted as the act of the board of review, except as changed by a vote of the board. If for any cause a quorum does not assemble during the days above mentioned, the roll as prepared by the supervisor shall stand as if approved by the board of review.

(6) The business which the board may perform shall be conducted at a public meeting of the board held in compliance with Act No. 267 of the Public Acts of 1976, being sections 15.261 to 15.275 of the Michigan Compiled Laws. Public notice of the time, date, and place of the meeting shall be given in the manner required by Act No. 267 of the Public Acts of 1976. Notice of the date, time, and place of the meeting of the board of review shall be given at least 1 week before the meeting by publication in a generally circulated newspaper serving the area. The notice shall appear in 3 successive issues of the newspaper where available; otherwise, by the posting of the notice in 5 conspicuous places in the township.

(7) When the board of review makes a change in the assessment of property or adds property to the assessment roll, the person chargeable with the assessment shall be promptly notified in such a manner as will assure the person opportunity to attend the second meeting of the board of review provided in section 30.

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3852 ;-- Am. 1907, Act 326, Eff. Sept. 28, 1907 ;-- CL 1915, 4023 ;-- CL 1929, 3417 ;-- Am. 1941, Act 234, Imd. Eff. June 16, 1941 ;-- CL 1948, 211.29 ;-- Am. 1949, Act 285, Eff. Sept. 23, 1949 ;-- Am. 1964, Act 275, Eff. Aug. 28, 1964 ;-- Am. 1978, Act 124, Imd. Eff. Apr. 25, 1978

PopularName Notes:

Act 206

Notes of Decisions

Cited in 30 cases (1 in the last 5 years), 1955–2021 · leading case: Michigan Properties, LLC v. Meridian Township

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Michigan Properties, LLC v. Meridian Township (2012) mich · cites it 10× “Meridian moved for summary disposition, arguing that the March board of review had acted within its authority to bring taxable values into *527 compliance with the GPTA pursuant to MCL 211.29 and MCL 211.30. The tribunal granted Meridian’s motion for summary disposition.”

Spranger v. City of Warren (2014) michctapp · cites it 2× “The problem is that petitioner’s special hearing was scheduled for a later date, namely March 22, 2012, which was not published in the newspaper.”

Briggs Tax Service, LLC v. Detroit Public Schools (2010) mich “24(b), MCL 211.29, and MCL 211.42. 28 MCL 211.42.”

Ypsilanti Township Supervisor v. State Tax Commission (1971) mich · cites it 12× “(MCLA § 211.29 [Stat Ann 1971 Cum Supp § 7.”

Emmet County v. State Tax Commission (1976) mich · cites it 2× “[4] MCLA 211.29; MSA 7.29. [5] MCLA 211.34; MSA 7.”

WPW Acquisition Co. v. City of Troy (2002) michctapp · cites it 2× “MCL 211.29. Taxpayers protesting their tentative property valuation may then appear before the local board of review.”

Detroit Board of Street Railway Commissioners v. County of Wayne (1969) michctapp · cites it 4× “" MCLA § 211.29 (Stat Ann 1960 Rev § 7.29).”

Michigan Properties, LLC v. Meridian Township (2011) michctapp · cites it 4× “” The MTT ruled that the March board of review was authorized to uncap the 2007 assessments under MCL 211.29 and MCL 211.30. The MTT noted that MCL 211.”

Plymouth Township v. Wayne County Board of Commissioners (1984) michctapp · cites it 2× “MCL 211.29; MSA 7.29 states: "The board shall do whatever * * * is necessary to make the roll comply with this act.”

Fink v. City of Detroit (1983) michctapp · cites it 2× “MCL 211.29; MSA 7.29 provides that the board of review shall meet on the Tuesday next following the first Monday in March.”

Turner v. Lansing Township (1981) michctapp “) MCL 211.29(7); MSA 7.29(7). "The supervisor or assessor shall give to each owner or person or persons listed on the tax roll of the property a notice by first class mail of an increase in *108 the assessment for the year.”

Shaughnesy v. Tax Tribunal (1985) mich “MCL 211.29; MSA 7.29. The board of review begins its "second meeting” on the second Monday in March to hear and determine taxpayer complaints relating to their property valuations.”

Show all 30 citing cases →

— Mich. Comp. Laws § 211.29(1) — 1 case

New Covert Generating Company LLC v. Township of Covert (2020) michctapp

— Mich. Comp. Laws § 211.29(2) — 3 cases

Michigan Properties, LLC v. Meridian Township (2012) mich “Meridian moved for summary disposition, arguing that the March board of review had acted within its authority to bring taxable values into *527 compliance with the GPTA pursuant to MCL 211.29 and MCL 211.30. The tribunal granted Meridian’s motion for summary disposition.”

Michigan Properties, LLC v. Meridian Township (2011) michctapp “” The MTT ruled that the March board of review was authorized to uncap the 2007 assessments under MCL 211.29 and MCL 211.30. The MTT noted that MCL 211.”

Toll Northville Limited Partnership v. Township of Northville (2012) mich

— Mich. Comp. Laws § 211.29(3) — 3 cases

Ashley N Vukich v. City of St Clair Shores (2021) michctapp

Toll Northville Limited Partnership v. Township of Northville (2012) mich

— Mich. Comp. Laws § 211.29(6) — 1 case

Spranger v. City of Warren (2014) michctapp “The problem is that petitioner’s special hearing was scheduled for a later date, namely March 22, 2012, which was not published in the newspaper.”

— Mich. Comp. Laws § 211.29(7) — 1 case

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