Mich. Admin. Code R 209.41 — Department of equalization; establishment; duties of director

Rule 41. (1) The county board of commissioners of each county shall establish
a department of equalization and shall appoint a director of the department as provided
in section 34 of the act.
(2) The equalization director shall make an equalization study of the assessed
valuations and true cash value of each class of real estate and of personal property in
each assessment district in the county each year for the purpose of determining the total
value of the county and the valuation of each assessing district, township, and city,
for county and state equalization purposes.
(3) In conducting an equalization study, the equalization director shall use only the
methods and procedures prescribed by the commission in chapter 16 of the manual, as
amended. Reports filed shall be on forms prescribed by, and in accordance with
instructions furnished by, the commission.
(4) The equalization director shall file an interim status report with the
commission not later than June 30 of each year. The report shall be on a form
prescribed by the commission.
(5) The equalization director shall prepare, in duplicate, the report of the
equalization study and shall submit 1 copy to the county board of commissioners
and 1 copy to the commission not later than December 31.
(6) The equalization director of each county shall prepare a report each year which
shall recommend the equalized value of each class of real property and of personal
property for each township and city in the county and shall present it to the county
board of commissioners not later than the second Monday in April of each year. The
equalization director shall file form L4023 for each unit in the county with the
commission not later than the third Monday in April of each year.

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(7) The report required in subrule (8) of this rule shall be based on the
equalization study presented to the commission on the immediately preceding
December 31, updated to include any further equalization study information, and the
audited reports submitted by each assessing officer on forms L4021, L4022, and L4023.
(8) The equalization director of each county shall file with the commission
the tabular statement of county equalization adopted by the county board of
commissioners on form L4024 prescribed and furnished by the commission.