Mich. Admin. Code R 209.33 — Notification of omitted or erroneously reported property from

assessor or county equalization director.
Rule 33. (1) A notification of omitted or erroneously reported property from an
assessor or county equalization director shall contain the requested correct
assessed valuation.
(2) An assessor or county equalization director shall seek concurrence of the
property owner in the requested correct assessed valuation on form L4154. Form L4154
may be sent to the commission at the same time as it is sent to the property owner in
order to preserve jurisdiction over an assessment year. The commission shall order an
assessment, which in its judgment is proper, to be placed on the current assessment roll.
The commission shall certify to the treasurer the amount of the taxes due for each year
except the current year.
(3) If the property owner disagrees with the requested assessment, the
commission shall inform the property owner and assessor, in writing, of the time and
place of the meeting at which the commission shall determine an assessment.
(4) The commission shall order an assessment, which in its judgment is proper,
to be placed on the appropriate assessment roll. The commission shall certify to
the treasurer the amount of the taxes due for each year except the current year.