Mich. Admin. Code R 209.1 — Definitions

Rule 1. As used in these rules:
(a) "Act" means 1893 PA 206, MCL 211.1 to MCL 211.157 known as the general
property tax act.
(b) "Assessing officer" includes, in addition to an assessor, an equalization director
and employees of a county equalization department.
(c) “Assessing unit” means a township, city, or county.
(d) "Assessor" means an assessing officer of a township or city who is duly elected
or appointed and certified by the commission under this act.
(e) "Commission" means the state tax commission created by 1927 PA 360, MCL
209.101 to MCL 209.107.
(f) "Equalization director" means the head of a county equalization department
appointed by the county board of commissioners and certified by the state assessor's
board under the act and R 211.441(3).
(g) "Equalization study" means a determination of tentative equalized valuations for
each class of real and personal property based on comparisons of existing assessed
valuations and
true cash valuations as prescribed by the state tax commission assessors' manual as
amended by state tax commission bulletins, and shall be the beginning point for county
and state equalization for the following year.
(h) "Manual" means the assessor's manual prepared and/or approved by the state tax
commission in accordance with the provisions of MCL 211.10e.