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The subjects of ad valorem taxation for municipal purposes shall be the same as for state, county and school purposes under the general law. Except as otherwise provided by this charter, city taxes shall be levied, collected and returned in the manner provided by State law
Subject to the exceptions provided or permitted by statute, the taxable status of persons and property shall be determined as of the 3lst day of December, which shall be deemed the tax day. Assessments shall be based upon the uniform application of established rules, techniques and procedures, which the legislature may provide, under the provisions of Section 3, Article IX of the Constitution of the State of Michigan of 1963.
The Board of Review shall be composed of three freeholders of the City who shall meet the eligibility requirements for elective officers contained in section 4.1 and who during their term of office shall not be city officers or employees or be nominees or candidates for elective city office. The filing by a member of the Board of Review of his/her nomination petition for an elective office or the filing of a consent thereto shall constitute a resignation from the Board of Review. On the first January meeting after the adoption of this charter, the Commission shall appoint the Board of Review. The term of each member of such Board shall be for three years, provided, however, that the first term of the first member appointed shall be for one year, the first term for the second member appointed shall be for two years, and the first term for the third member appointed shall be for three years, so that one member of such Board is appointed in each January thereafter.
The appointment of members of such Board shall be based upon their knowledge and experience in property valuation. The Council shall fix the compensation of the members of the Board of Review. The Board shall annually select its own chairperson for the ensuing year, and the Assessor shall be clerk of the Board and shall be entitled to be heard at its sessions, but shall have no right to vote.
(a) The Board of Review shall meet in two sessions in each year at such place as shall be designated by the Council.
(1) The first session of the Board shall convene on the first Monday in March of each year and shall be in session for two (2) days and continue in session as much longer as may be necessary for the purpose of considering and correcting the roll. In each case where the assessed value is increased or any property added to the rolls by the Board, the Assessor shall, forthwith, give notice to the owners thereof according to the last assessment roll of the City by first class mail not later than midnight of the Thursday following the first meeting of the Board, stating further the date, time, place and purpose of the said second session.
(2) The second session of the Board shall convene on the second Monday in March of each year and shall continue in session for not less than six (6) hours on each day and continue as much longer as may be necessary to consider any protest filed by any property owner or his/ her agent either in writing or in person.
(b) No assessment shall be changed in any way at any session of the Board except by a motion regularly made and adopted by a majority of the members of said Board, which motion shall state the amount at which the assessment is fixed as reviewed by the Board. Each day's proceedings of said Board shall be read, approved and signed by the Chairperson thereof.
(c) At the conclusion of the review of said rolls, and prior to the first Monday in April following, said Board shall prepare a signed statement showing the final amended amount in gross of the assessed valuations of the real and personal property made by the Board.
(a) The Assessor shall attend the meetings of the Board of Review with the privilege of participating therein, but without the right to vote upon any decision of the Board.
(b) It shall be the duty of the Assessor to keep a permanent record of all proceedings, and to enter therein all resolutions and decisions of the Board.
(c) A majority of the members of the Board shall constitute a quorum and it shall choose its own Chairperson. The members of said Board shall take the constitutional oath of office which shall be filed with the Clerk.
(d) For the purpose of reviewing and correcting assessments, the Board of Review shall have the same powers and perform like duties in all respect as are by the general tax law conferred upon and required of boards of review in townships, in reviewing assessments in townships for township, state and county taxes. It shall hear the complaints of all persons considering themselves aggrieved by assessments, and if it shall appear that any person or property has been wrongfully assessed, or omitted from the roll, the Board shall correct the roll in such manner as it shall deem just. In all cases, the assessment roll shall be reviewed according to the facts existing on tax day and no change of the status of any property after said day shall be considered by the Board in making its decisions. Except as otherwise provided by State law, no person other than the Board of Review shall make or authorize any change upon or additions or corrections to the assessment roll.
After the Board shall complete its review of the assessment roll, a majority of the members shall endorse thereon and sign a statement to the effect that the same is the assessment roll of the City the year in which it has been prepared. The omission of such endorsement shall not affect the validity of such roll. Upon the completion of said roll and from and after midnight following the last day for meeting of the Board of Review, the same shall be the assessment roll of the City for county, school and city taxes and for any other taxes on real and personal property that may be authorized by law and shall be conclusively presumed by all courts and tribunals to be valid and shall not be set aside except for causes set forth in the general laws of the State.
Within three (3) days after the Council has adopted the budget for the ensuing year, the Clerk shall certify to the Assessor the total amount which the Council determines shall be raised by general tax; all amounts of special assessments which the Council requires to be assessed or reassessed upon any property or against any person; and all other amounts which the Council may determine shall be charged, assessed or reassessed against any person or property.
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