195. Section 16. The board of review shall meet on the third Monday in February in each year, at the council room in the city, at 8:00 in the forenoon Central [Eastern] Standard time, of which time and place notice shall be given by the clerk at least two (2) weeks prior to the time of meetings, by publishing a notice thereof in one or more newspapers of said city, and also by posting the same in three public places in each voting precinct of the city, at which time and place the city assessor shall submit to said board his general assessment roll. The mayor shall be chairman of the board and the city clerk, clerk thereof. In the absence of the mayor or city clerk the members of the board shall select a temporary chairman or clerk from their number. The board shall continue in session at least six days successively, and as much longer as may be necessary to complete the review, and at least six (6) hours in each day during said six (6) days or more; and any person or persons desiring so to do, may examine his, her or their assessment on said roll, and may show cause, if any exists, why the valuation thereof should be changed and the said board shall decide the same, and their decision shall be final, except as otherwise herein provided. They may examine on oath any person touching the matter of his or her assessment, and the chairman or any member of said board may administer oaths. They shall keep a record of their proceedings and all changes made in said roll, and the amount added to or deducted from the total valuation shall be entered upon such record, which record shall be deposited with the city clerk. The decision of a majority of the members of said board upon all questions shall govern. The roll as prepared by the city assessor shall stand as approved and adopted as the act of the board of review, except as changed as herein provided. Said board shall have the same power and perform the same duties in all respects as boards of review of townships, in reviewing and correcting assessments made by supervisors of townships, except as in this charter otherwise provided. After said board shall have completed the revision of said roll, the clerk shall endorse and sign a statement upon said roll, to the effect that the same is the general assessment roll of the city for the year in which it has been prepared as approved by the board of review.
Such statement may be in the following form, namely:
STATE OF MICHIGAN CITY OF WYANDOTTE ss. I hereby certify that the board of review and equalization of the City of Wyandotte have reviewed, equalized and corrected the within assessment roll, and have deducted (or added, as the case may be)
dollars from (or to, as the case may be) the valuation of the real estate made by the assessor, and have determined the aggregate value of such real estate to be dollars, and the total value of the personal estate to be dollars for the year AD. Dated Clerk of the Board of Review |
Upon the completion of such rolls, and their endorsement in manner aforesaid, they shall be returned to the city assessor, and shall be conclusively presumed by all courts and tribunals to be valid, and shall not be set aside except for causes mentioned in the general laws of the state relating to the assessment of property and the levy and collection of taxes thereon; provided that the omission of such endorsement, shall not affect the validity of any such roll; and provided ;further that nothing in this section contained shall prevent the appeal mentioned in the next section.
Editor’s note:
The above paragraph appears as amended by an amendment approved by the electorate on 4-1-1935 by a vote of 3,460 to 2,377.
Statutory reference:
Mandatory that charter provide for the meeting of the Board of Review, see M.C.L.A. § 117.3(i)
196. Section 17. Deleted by a resolution adopted on 11-8-2010. Section 17 pertained to “appeals to council”.