Mich. Comp. Laws § 209.101
State tax commission created.
There is hereby created a state tax commission which shall have and exercise such powers and perform such duties as are herein granted and enforced.
Michigan Compiled Laws — STATE TAX COMMISSION (Act 360 of 1927)
Michigan · statute · 360 of 1927, Mich. Comp. Laws · 7 active provisions
Provisions
Mich. Comp. Laws § 209.102
State tax commission; membership; terms, qualifications, and appointment of members; vacancies; compensation; assistants; removal; oath; order; applicability of requirement that 1 commissioner be certified assessor with highest certification level; filing and delivery of decision.
(1) The state tax commission shall consist of 3 commissioners, not more than 2 of whom shall be members of the same political party to be appointed by the governor with the advice and consent of the senate. All of the commissioners shall have had at least 5 years' experience in government or the private sector, dealing…
Mich. Comp. Laws § 209.103
State tax department abolished; transfer of powers, duties and records.
The powers and duties now vested by law in the state tax department are hereby transferred to and vested in the state tax commission, and all records, files, books and papers of every nature pertaining to the functions of said state tax department shall be turned over to the state tax commission and shall be preserved…
Mich. Comp. Laws § 209.104
State tax commission, duties, meetings; public officers, duties, failure, penalty.
The state tax commission shall have general supervision of the administration of the tax laws of the state, and shall render such assistance and give such advice and counsel to the assessing officers of the state as they may deem necessary and essential to the proper administration of the laws governing assessments and…
Mich. Comp. Laws § 209.104a
Preparation of assessment roll or equalization study by commission; reimbursement of state by local assessing unit or county; disposition of moneys.
(1) If the local assessing unit fails to prepare an assessment roll as required under this act, the commission shall proceed to prepare or cause to be prepared an assessment roll. The local assessing unit shall reimburse the state for the cost of preparing the assessment roll. (2) If the county fails to prepare an equa…
Mich. Comp. Laws § 209.105
Signature and seal on papers; inspection of records.
All orders, certificates and subpoenas made or issued by the state tax commission shall be signed by the chairman, and the seal of the commission shall be affixed thereto. All records of and appraisals made by the state tax commission shall be open to inspection at all reasonable times by any assessing officer in the s…
Mich. Comp. Laws § 209.107
Declaration of necessity.
This act is declared to be necessary for the protection of the public health, peace and safety.