PUBLIC IMPROVEMENTS
Act 188 of 1954
41.726 Filing and review of special assessment roll; hearing; notice; adjournments; objections; confirmation, referral, or annulment; endorsement; finality; action contesting assessment.
Sec. 6.
(1) When a special assessment roll is reported by the supervisor to the township board, the assessment roll shall be filed in the office of the township clerk. Before confirming the assessment roll, the township board shall appoint a time and place when it will meet, review, and hear any objections to the assessment roll. The township board shall give notice of the hearing and the filing of the assessment roll as required by section 4a.
(2) A hearing under this section may be adjourned from time to time without further notice. A person objecting to the assessment roll shall file the objection in writing with the township clerk before the close of the hearing or within such further time as the township board may grant. After the hearing the township board, at the same or at a subsequent meeting, may confirm the special assessment roll as reported to the township board by the supervisor or as amended or corrected by the township board; may refer the assessment roll back to the supervisor for revision; or may annul it and direct a new roll to be made.
(3) If a special assessment roll is confirmed, the township clerk shall endorse on the assessment roll the date of the confirmation. After the confirmation of the special assessment roll, all assessments on that assessment roll shall be final and conclusive unless an action contesting an assessment is filed in a court of competent jurisdiction within 30 days after the date of confirmation.
History: 1954, Act 188, Imd. Eff. May 5, 1954 ;-- Am. 1974, Act 143, Imd. Eff. June 5, 1974 ;-- Am. 1986, Act 180, Imd. Eff. July 8, 1986
Notes of Decisions
Ashley Ann Arbor, LLC v. Pittsfield Charter Twp., 829 N.W.2d 299 (Mich. Ct. App. 2012).
· cites it 9× “The MTT noted that Ashley had timely filed its petition within 30 days of the township board’s confirmation of the special assessment roll as required by MCL 41.726(3) of the PIA. In February 2011, only two months after filing its original circuit court action and securing the…”
Anderson v. Selma Twp., 290 N.W.2d 97 (Mich. Ct. App. 1980).
· cites it 8× “2770(54a), MCL 41.726; MSA 5.2770(56), he mailed notice of the meeting to each owner of or interested party in property to be assessed, whose name appeared on the township's last tax assessment record.”
Highland-Howell Dev. Co., LLC v. Twp. of Marion, 733 N.W.2d 761 (Mich. 2007).
“The tax tribunal dismissed petitioner's petition to challenge the special assessment on the basis that it lacked jurisdiction because petitioner had not objected at the public hearing or commenced an appeal within 30 days after the 1996 resolution confirming the special…”
Michigan Health & Wellness Ctr. v. Charter Twp of Royal Oak (Mich. Ct. App. 2022).
· cites it 16× “726 lays out the procedures associated with the filing and review of special assessments: (1) When a special assessment roll is reported by the supervisor to the township board, the assessment roll shall be filed in the office of the township clerk.”
Highland-Howell Dev. Co., LLC v. Twp. of Marion, 716 N.W.2d 267 (Mich. 2006).
“725(1)(b), and (3) if so, whether petitioner is entitled to seek relief under MCL 41.726(3). The parties may file supplemental briefs within 42 days of the date of this order, but they should avoid submitting a mere restatement of the arguments made in their application papers.”
Rusak v. Acme Twp., 336 N.W.2d 771 (Mich. Ct. App. 1983).
· cites it 2× “MCL 41.726; MSA 5.2770(56). After the special assessment roll is confirmed by *813 the township board, the board may provide that the assessment be paid in not more than 30 installments.”
Hartland Glen Dev. LLC v. Twp. of Hartland (Mich. Ct. App. 2015).
“723 to MCL 41.726, a special assessment is finalized, and a township may allow assessed property owners to pay in annual installments under MCL 41.”
— Mich. Comp. Laws § 41.726(1) — 1 case
Michigan Health & Wellness Ctr. v. Charter Twp of Royal Oak (Mich. Ct. App. 2022).
“726 lays out the procedures associated with the filing and review of special assessments: (1) When a special assessment roll is reported by the supervisor to the township board, the assessment roll shall be filed in the office of the township clerk.”
— Mich. Comp. Laws § 41.726(3) — 4 cases
Ashley Ann Arbor, LLC v. Pittsfield Charter Twp., 829 N.W.2d 299 (Mich. Ct. App. 2012).
“The MTT noted that Ashley had timely filed its petition within 30 days of the township board’s confirmation of the special assessment roll as required by MCL 41.726(3) of the PIA. In February 2011, only two months after filing its original circuit court action and securing the…”
Highland-Howell Dev. Co., LLC v. Twp. of Marion, 733 N.W.2d 761 (Mich. 2007).
“The tax tribunal dismissed petitioner's petition to challenge the special assessment on the basis that it lacked jurisdiction because petitioner had not objected at the public hearing or commenced an appeal within 30 days after the 1996 resolution confirming the special…”
Michigan Health & Wellness Ctr. v. Charter Twp of Royal Oak (Mich. Ct. App. 2022).
“726 lays out the procedures associated with the filing and review of special assessments: (1) When a special assessment roll is reported by the supervisor to the township board, the assessment roll shall be filed in the office of the township clerk.”
Highland-Howell Dev. Co., LLC v. Twp. of Marion, 716 N.W.2d 267 (Mich. 2006).
“725(1)(b), and (3) if so, whether petitioner is entitled to seek relief under MCL 41.726(3). The parties may file supplemental briefs within 42 days of the date of this order, but they should avoid submitting a mere restatement of the arguments made in their application papers.”
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