Mich. Admin. Code R 209.28 — Board of review; procedure

Rule 28. (1) The secretary of the board of review shall make a record of the
proceedings of the board of review. The proceedings shall consist of the minutes of
the proceedings of the board of review, which, together with the petitions for review,
shall constitute the record of the board of review.
(2) The commission shall prescribe the minimum requirements for the record
through its bulletins.
(a) A sample form for taxpayer petition to the board of review shall be furnished
by the commission.

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(3) The record, as prescribed by the commission, may be expanded, but shall not
be less than prescribed.
(4) Each action of the board of review to change the valuation, either upon its
own motion or upon petition filed by a property owner, shall be by roll call vote and
shall be entered in the minutes of the board and entered by the board in permanent ink in
a separate column of the assessment roll being reviewed.