On or before the first Monday in March in each year, the Assessorshall prepare and certify an assessment roll of all property in the City, in the manner and form required by State law and this Charter. Values of all property listed on such assessment roll shall be estimated according to recognized methods of systematic assessment. The assessment rolls of the City shall show separate figures for the value of the land and of the improvements thereon. On or before the first Monday in March in each year, the Assessor shall give notice of any increase or decrease in the assessed value of any property on, or of the addition of any property to, the assessment roll. Such notice shall be given to the owner thereof, as shown by such assessment roll, by first class mail. The failure to give any such notice or of the owner to receive it, shall not invalidate any assessment roll or of any assessment or levy of taxes thereon.
State Law References: Similar provisions, MCL 211.24.