Mich. Admin. Code R 209.32 — Notification of omitted or erroneously reported property

Rule 32. (1) Any person may notify the commission, as provided in section 154 of
the act, that property liable to taxation has been omitted from the assessment roll or
that property has been incorrectly reported for the current year or 1 or both of the 2
immediately preceding years.
(2) If the notice is from a property owner that an erroneous property
statement was timely filed with the assessing officer for the tax year, then the property
owner shall file the notification on form L-4155 prescribed by the commission.
(3) If the notice is from an assessor or county equalization director that property
liable to taxation has been incorrectly reported or omitted from an assessment roll,
then he or she shall file the notification on form L-4154 as prescribed by the
commission.
(4) If the notification is from a person other than a person listed in subrules (2)
and (3) of this rule, the commission shall investigate the allegation.
(5) The commission shall prescribe the forms to be filed.