HB-4479, As Passed House, March 24, 2009

SUBSTITUTE FOR

HOUSE BILL NO. 4479

     A bill to amend 1893 PA 206, entitled

"The general property tax act,"

by amending section 37 (MCL 211.37), as amended by 1994 PA 415.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 37. The county board of commissioners, at its annual a

session in held not later than October in each year, shall

ascertain and determine the amount of money to be raised for county

purposes, and shall apportion the amount and also the amount of the

state tax and indebtedness of the county to the state among the

several townships in the county in proportion to the valuation of

the taxable real and personal property as determined by the board,

or as determined by the state tax commission upon appeal in the

manner provided by law for that year, which determination and

apportionment shall be entered at large on county records. The

board, at a session held not later than October in each year, shall

also examine all certificates, statements, papers, and records

submitted to it, showing the money to be raised in the several

townships for school, highway, drain, township, and other purposes.

It shall hear and duly consider all objections made to raising that

money by any taxpayer affected. If it appears to the board that any

certificate, statement, paper, or record is not properly certified

or is in any way defective, or that any proceeding to authorize the

raising of the money has not been had or is in any way imperfect,

the board shall verify the same, and if the certificate, statement,

paper, record, or proceeding can then be corrected, supplied, or

had, the board shall authorize and require the defects or omissions

of proceedings to be corrected, supplied, or had. The board may

refer any or all the certificates, statements, papers, records, and

proceedings to the prosecuting attorney, who shall investigate and

without delay report in writing his or her opinion to the board.

The board shall direct that the money proposed to be raised for

township, school, highway, drain, and all other purposes as

authorized by law , shall be spread upon the assessment roll of the

proper townships, wards, and cities. This action and direction

shall be entered in full upon the records of the proceedings of the

board , and shall be final as to the levy and assessment of all the

taxes, except if there is a change made in the equalization of any

county by the state tax commission upon appeal in the manner

provided by law. The direction for spread of taxes shall be

expressed in terms of millages to be spread against the taxable

values of properties and shall not direct the raising of any

specific amount of money. This section does not apply when section

36(2) applies and shall not prevent the township clerk from

providing a certification to the county clerk pursuant to section

36(1). If a certification is provided pursuant to section 36(1),

the county board of commissioners shall meet and direct or amend

its direction for the spread of millages by local units in the

county pursuant to the certification.