Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 209.115 — Rating of assessing units
Rule 115. An assessing unit shall be rated as to the level of certification that is
required to assess or equalize the entire unit. An individual may qualify at a level
higher than the level assigned to his or her unit. Ratings are subject to review and
revision on an annual basis. Factors to be considered by the commission include, but
are not limited to, the following:
(a) Total state equalized value.
(b) Percentage of value for all commercial and industrial properties.
(c) Assistance given the local unit by the equalization department or state tax
commission on special properties.
(d) The equivalent state equalized value of property taxed pursuant to 1974
PA 198, MCL 207.551, and 1978 PA 255, MCL 207.651.
(e) The number of residential and agricultural parcels in the local unit.
Courtesy of Michigan Administrative Rules
Source: official text