DATE: February 14, 1999
TO: Chairperson of the County Board of Commissioners, Equalization Director
FROM: State Tax Commission (STC)

RE: STC PROCEDURES RELATING TO THE STATE ASSESSOR'S BOARD (SAB) CERTIFICATION OF COUNTY EQUALIZATION DIRECTORS

On October 30, 1996, the Michigan State Tax Commission (STC) adopted the guidelines contained in this bulletin regarding the State Assessor's Board certification of county equalization directors.

CERTIFICATIONS TO BE MADE BY AN SAB CERTIFIED EQUALIZATION DIRECTOR

The following requirements are for all counties:

1. The equalization director of each county shall certify his/her annual EQUALIZATION STUDY on STC form 3125 (formerly L-4113) (copy attached). This certification requires that the equalization director be properly certified by the State Assessor's Board (SAB).
2. The equalization director of each county shall certify the RECOMMENDED COUNTY EQUALIZED VALUATIONS on STC form 3127 (copy attached). These are the valuations recommended by the County Equalization Director to the County Board of Commissioners in his/her county. This certification requires that the equalization director be properly certified by the State Assessor's Board.

FAILURE:

Failure to properly certify the annual equalization study on form 3126 and/or the recommended county equalized valuations on form 3127 will be cause for the State Tax Commission to assume general supervision of the equalization function in that county as authorized by Michigan Compiled Law (MCL) 209.104a(2).

Said action by the State Tax Commission shall not release the county equalization department or the County Board of Commissioners of it's statutory requirements.

Any and all costs attributable to State Tax Commission supervision shall be charged to the county.

UNCERTIFIED COUNTIES (BASED ON PROVISIONS CONTAINED IN MICHIGAN COMPILED LAW 211.10d)

1. If any county experiences a vacancy in the position of equalization director and the previous equalization director was not properly certified, that county shall be required to hire a properly certified equalization director in such a manner as to assure the proper certification of the annual equalization study on form 3126 and the report of recommended county equalized valuations on form 3127.
2. If any county experiences a vacancy in the position of equalization director and the previous equalization director was properly certified, said county may:

1. Hire a properly certified equalization director in such a manner as to assure the proper certification of the annual equalization study on form 3126 and the report of recommended county equalized valuations on form 3127

OR

2. Hire an equalization director certified at one level below the level required by the State Assessors Board. Said appointed director shall have 12 months to secure the proper level of certification from the date of vacancy.

In recognition of the provisions of the law contained in MCL 211.10d, the STC sets forth the following policy and procedures to secure and maintain the proper level of county equalization director certification for each of the eighty-three (83) counties within the state:

1. Annually the equalization director of each county shall file form 3126 (formerly L-4113) and form 3127 with the State Tax Commission certifying the preparation and supervision of said county's annual equalization study and the recommended county equalized valuations.
2. Upon review by the Property Tax Division of the Michigan Department of Treasury, it shall be determined if the equalization study and the recommended county equalized valuations have been certified by an equalization director certified in accordance with Michigan State Assessors Board rules and guidelines and Public Act (PA) 206 of 1893, as amended.
3. If it is the determination of the Property Tax Division that full compliance has not been met, the Administrator of the Property Tax Division shall notify the Executive Secretary of the Michigan State Tax Commission immediately of said determination.
4. Said determination shall include, but not be limited to:

1. The nature and/or reason for non-compliance
2. The period of non-compliance

5. Upon notification of the non-compliance, the STC shall formally notify the equalization director and the chairperson of the county board of commissioners of the non-compliance by certified 1st class mail.
6. The STC, as part of this notification, may request that said officials provide an explanation for non-compliance and an explanation of what steps are being taken to bring about compliance.
7. Said county officials, if requested, shall respond in a timely manner, as specified in the STC notification.
8. Failure to respond to the notification shall be just cause for the STC to request said county officials to appear before the STC in formal session.
9. Upon receipt of said county's response, the STC shall determine if said response meets the requirements set forth by the SAB and Section 211.10d(11) MCL.
10. If it is the determination of the STC that the county response does not meet SAB guidelines and Section 211.10d(11) MCL, notification shall be given to said county and the SAB.
11. The equalization director, the chairperson of the county board of commissioners and the chairperson of the county personnel committee or the county personnel director shall be notified to appear before the STC in formal session to respond to the non-compliance and show just cause for the non-compliance.
12. To secure appearance of said county officials, the STC may exercise it's subpoena power.
13. If said county officials fail to appear before the STC, the STC shall issue a formal subpoena to the equalization director, the chairperson of the county board of commissioners, the chairperson of the county personnel committee and/or the county personnel director to appear before the STC and show just cause for the non-compliance.
14. The STC shall give full notice to the county prosecuting attorney and the Michigan Attorney General's Office of the non-compliance and shall convene a formal hearing to resolve the non-compliance.