154 Petition Orders

The State Tax Commission (STC) may correct the effect of an incorrect taxpayer report, may add omitted or remove co-omitted real or personal property for the assessment year of discovery and for either, or both, of the two assessment years that immediately precede the assessment year that it makes its discovery. What the STC considers to be omitted property or an incorrect report within the meaning of Section 154 (MCL 211.154) is addressed in the STC policy communication below.