§ 9.9. Action of board.  


Latest version.
  • The board 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 facts existing on the assessment day and no change of status of any property after said day shall be considered by the board in making its decision. After the board of review shall have completed its review of the assessment roll, a majority of its members shall endorse thereon and sign a statement to the effect that the same is the assessment roll as approved by the board. The omission of such endorsement shall not affect the validity of such roll. Upon the completion of said roll and the endorsement thereof, the same shall be the assessment roll of the city.

State law reference

Board of review endorsement and signed statement, MCL 211.30(3); completed roll valid, conclusive presumption, MCL 211.31.