Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 209.34 — Notification of omitted or incorrectly reported property from
owner.
Rule 34. (1) A notification from a property owner of omitted or incorrectly
reported property shall be initiated by submission of an L4155 form.
(2) The completed form, which shall include the requested assessment, shall be
submitted to the commission, together with all of the following, if applicable:
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(a) A copy of the property statement, which was filed timely for the year in
question.
(b) A revised property statement.
(c) Supporting data.
(3) The property owner shall seek concurrence of the assessor in the
requested assessment on form L4155. Form L4155 may be sent to the commission at
the same time as it is sent to the assessor to preserve jurisdiction over an assessment
year.
(4) If both the property owner and assessor concur, the commission may order an
assessment which in its judgment is proper, to be placed on the current assessments
roll. The commission shall certify to the treasurer the amount of the taxes due for each
year except the current year.
(5) If the assessor disagrees with the proposed revised assessed valuation, the
commission shall inform the property owner and assessor, in writing, of the
recommendation and of the time and place of the meeting at which the commission
shall determine an assessment.
(6) If both the property owner and assessor concur, 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.
Source: official text