Mich. Admin. Code R 209.37 — Notification of omitted or incorrectly reported property from other

than owner, assessor, or county equalization director.
Rule 37. (1) If a notification is received from a person other than a property
owner, an assessor, or a county equalization director that property liable to taxation
has been incorrectly reported or omitted from an assessment roll for the current year
or either of the 2 immediately preceding years, the commission shall investigate the
allegation.
(2) Upon completion of the investigation, the commission shall transmit to the
property owner and assessor the recommended assessed valuation and seek
concurrence on form L-4156. The commission shall notify the property owner and
assessor of the time and place of the meeting at which the commission shall
determine an assessment.

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(3) 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.