Mich. Admin. Code R 209.26 — Assessors; preparation of assessment roll

Rule 26. (1) An assessing officer shall prepare an assessment roll for the unit of
government for which he or she is the duly elected or appointed assessing officer.
All assessment records, market analysis studies, assessment and tax rolls, and
computer databases used by the assessing officer are the property of the assessing
unit and are to be available to the state tax commission and the county equalization
department for the purpose of county and state equalization.

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(2) The assessment roll shall be prepared in accordance with the general
property tax law at the legislatively prescribed level of valuation as set forth in section
27 of the act and Const 1963, art IX, §3.
(3) The assessor shall prepare the roll using the assessors' manual or a manual
approved by the commission.
(4) All entries in the annual assessment roll prepared by the assessor shall be
machine-printed or handwritten in permanent ink.
(5) When a nonresident taxpayer requests, in writing, information regarding
the amount of the assessment against his or her property, the assessor shall reply
within a reasonable time.
(6) An assessor shall file both of the following reports:
(a) A report on form L4021 for real property shall be filed with the county
equalization department immediately following adjournment of the board of review.
(b) A report detailing all of the information required on form L4022 shall be filed
with the equalization department and the commission immediately following
adjournment of the board of review.
(7) In presenting a plan for a real estate index number system, provided for by
section 25a of the act, to the commission for approval, the assessing officer shall
conform to the provisions set forth in chapter 2 of the assessors' manual.