Mich. Admin. Code R 209.27 — Commission assessment; conditions

Rule 27. The commission shall assess all the property in an assessing unit under the
following conditions:
(a) Where the assessment roll was not prepared by a certified assessor, in which
case the commission shall consult with the equalization department considering
the contemporary resources of both the county and the commission. The commission
has jurisdiction to direct the county equalization department to prepare the
assessment roll.
(b) Where there is an admitted illegal assessment roll.
(c) Where the assessor failed to prepare an assessment roll.