HB-4479, As Passed Senate, June 4, 2009

SENATE 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 31 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 31 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.