Michigan Administrative Code — Department of Treasury (tax rules)
Mich. Admin. Code R 209.45 — Assessment of utilities
Rule 45. (1) The annual reports of a state assessed utility shall be filed in a manner
and on forms prescribed by the state board of assessors.
(2) Reports required to be filed by local governing officials listing valuation and
taxes levied shall be on forms and in the manner as prescribed by the board.
(3) Hearings at the annual meeting of the state board of assessors shall be conducted
pursuant to section 11 of Act No. 282 of the Public Acts of 1905, as amended, being
S207.11 of the Michigan Compiled Laws.
Source: official text