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The members of the Board of Review shall be appointed by the City Council, and removal from office shall be for cause upon recommendation of the Mayor and approval of the City Council. The first members shall be appointed during the month of January, 1976, three (3) year terms expiring January 1, 1977, three (3) for terms expiring January 1, 1978 and three (3) for terms expiring January 1, 1979. Thereafter three (3) members shall be appointed in the month of December of each year, for at term of three (3) years, commencing on the following January first. No person may be appointed to the Board of Review who resides in the same ward of the City as a person already serving on the Board of Review. Vacancies occurring prior to the expiration of the term shall be filled for the remainder of the term in the same manner as an expired term. The City Assessor and/or his designees shall be entitled to be present and to be heard on all matters before the Board, but shall have no vote. The City Clerk or his authorized representative shall be Clerk of the Board and shall keep a permanent record of all proceedings of the Board on file in his office.
(Ord. 2538, passed 12-22-1975; Ord. 2760, passed 2-25-1980; Ord. 3098, passed 5-8-1989)
The Board of Review is hereby authorized to adopt such rules as it deems necessary for the conduct of its business. All such rules shall be adopted in accordance with Section 1-801 of the Charter.
(Ord. 2538, passed 12-22-1975)
(a) On the second Monday in March in each year at 9:00 a.m. the Board of Review shall meet in the room in which the City Council holds its regular meetings, at which time the City Assessor shall submit to it the assessment roll of the City of Flint for the current year as prepared by him/her. The Board shall remain in daily session through Thursday of that same week during the hours from 9:00 a.m. until 5:00 p.m. The meeting hours of the Board on the Tuesday immediately following the second Monday in March of each year shall be from 3:00 p.m. to 9:00 p.m.
(b) Additionally, special Board of Review meetings may be convened by the City Assessor on the Tuesday following the third Monday in July, and/or on the Tuesday following the second Monday in December, for purposes of correcting mutual mistakes of fact or clerical errors on the assessment rolls. Any and all business conducted by the Board of Review during either of these two optional special meetings must be conducted in accordance with the State of Michigan General Property Tax Act, Public Act 206 of 1893 (as amended).
(Ord. 2538, passed 12-22-1975; Ord. 2833, passed 5-10-1982; Ord. 2868, passed 2-14-1983; Ord. 3467, passed 2-26-2001; Ord. 3487, passed 2-11-2002)
(a) The Board shall examine and review the assessment roll for the current year and may on its own motion, or on sufficient cause being shown by any person on application, add to said assessment roll any names of persons or property which should be added thereto, strike therefrom any names or property which in its judgment should be stricken, correct all errors in the names or descriptions of property, correct any assessment in any such manner as in its judgment shall make the assessed valuation relatively just and equal, and shall do whatever else may be necessary to make said roll comply with the general property tax laws of the State of Michigan. To that end said Board may examine under oath the person making such application, or any other person touching the matter of the valuation of the property. Any resident or nonresident property owner is authorized to file his or her protest before the Board of Review by notarized letter without a personal appearance by the owner or his or her agent. A statement notifying taxpayers of this option shall be included in every assessment notice and on any notice or publication of the meeting of the Board of Review.
(b) The roll shall be reviewed according to the facts existing on the tax day established by State law. The Board shall not add to the roll any property not subject to taxation on the tax day nor shall it remove from the roll any property subject to taxation on said day regardless of any change in the taxable status of the property since said day.
(c) The assessment roll prepared by the City Assessor shall stand approved and adopted as the act of the Board of Review, except as changed by a vote of the majority of the members of the Board.
(d) A majority of the Board of Review appointed shall constitute a quorum for the transaction of business. If for any reason a quorum does not assemble during the days mentioned, the assessment roll as prepared by the City Assessor shall stand as the assessment roll of the City.
(e) Whenever the valuation of any real or personal property has been increased by the Board of Review, the Clerk shall at once notify the person whose assessment has been increased of such increase and that if he objects thereto may appeal before the Board at a subsequent sitting named in the notice and show cause, under oath, why such increase should not be made. Such notice of increase shall be given at least twenty-four (24) hours before the final meeting of the Board.
(f) After the Board shall have completed the review of the assessment roll it shall attach its certificate thereto that it has been reviewed and approved by the Board of Review and that it is the assessment roll for the City of Flint in the year in which it has been approved. Such certificate shall be signed by the Chairman and the City Clerk and may be in the following form:
The Board of Review of the City of Flint certifies that the foregoing roll is the Assessment Roll of the City of Flint for the year 20 as approved by said Board.
Dated: Signed:
Chairman
City Clerk
(g) Upon completion of the roll and its endorsement in the manner aforesaid it shall be conclusively presumed by all Courts and tribunals to be valid. The omission of the endorsement shall not affect the validity of the roll.
(Ord. 2538, passed 12-22-1975; Ord. 2969, passed 9-9-1985)
The City Assessor, within the time within which a Township Supervisor is required to perform a like act, shall make and deliver to the City Treasurer the tax roll with the State and County taxes extended thereon as required by statute, together with an attached warrant in the usual form of a Supervisor’s warrant to a Township Treasurer signed by the Mayor and the City Clerk; no collection fee shall be charged on State and County taxes voluntarily paid on or before February 14 in each year; after February 14 the City Treasurer shall proceed to collect the unpaid taxes on said roll together with a four percent (4%) collection fee and make return of all delinquent taxes remaining unpaid; for that purpose the City Treasurer is hereby invested with all the powers of and shall perform all the duties of the Township Treasurer in collecting taxes remaining unpaid in a township after the last day of February, and in making return of delinquent taxes remaining unpaid as particularly set forth in the general tax law of the State of Michigan.
(Ord. 882, passed 10-3-1949; Ord. 2526, passed 10-27-1975)
A Special Assessment Relief Board is hereby created. The term “Board” whenever used herein, shall mean the Special Assessment Relief Board. The Board shall consist of the following members who shall serve by virtue of their offices:
(a) The City Administrator;
(b) The Director of Finance; and
(c) The Chief Legal Officer.
(Ord. 1054, passed 12-29-1952)
The Board shall investigate and review all requests made by any property owner assessed for relief from the payment of special assessment or any part of installment thereof and shall make a report of its findings together with its recommendations, to the Finance Committee of the City Council.
(Ord. 1054, passed 12-29-1952)
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