Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 209.42 — Equalization; commission responsibilities
Rule 42. (1) In assisting the equalization departments in the conduct of the county
equalization study, the commission staff shall do all of the following:
(a) Review sales information.
(b) Review appraisal methods.
(c) Observe and report compliance or noncompliance with the manual to the
commission.
(d) Review tentative forms L4030, L4031, and L4032 and provide a report to the
commission by November 1.
(e) Review preliminary forms L4030, L4031, and L4032 and provide a report to
the commission by February 1.
(f) Make a final report on forms L4030, L4031, and L4032 to the
commission after the adoption of the equalization report by the county board of
commissioners.
(2) Upon receipt by the commission of a report setting forth the methods
being employed by a county equalization department will not produce an accurate
determination of true cash value for a county, the commission shall promptly advise
the chairperson of the county board of commissioners and the equalization director by
certified mail.
(3) The reports to the commission on forms L4030, L4031, and L4032, after
having been reviewed by the commission, shall be available to equalization
directors for examination and copying upon request.
Source: official text