HomeMy WebLinkAboutResolutions - 1973.06.07 - 15480,Tune 7, 1973
RESOLUTION NO.
RE: GENERAL TAX LAW LEGISLATION
BY: Dr. Berman
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
MR. CHAIRMAN, LADIES AND GENTLEMEN:
WHEREAS, the County of Oakland was notified by the State
Tax Commission that the proposed equalized value of the County
was 7 102% low; and
WHEREAS, the County of Oakland, through its Equalization
Department, has proven to the State Tax Commission that the County's
equalized value is at the average level of all counties within the
State; and
WHEREAS, the State Tax Commission has agreed to accept
Oakland County's equalized value for 1973, but insists that Oakland
County must use the State Tax Commission procedure for 1974 and the
years to follow; and
WHEREAS, to follow the State Tax Commission procedures the
County's equalized value would be between 49% and 51% which would
violate Article IX, Section 3 of the Michigan State Constitution;
and
WHEREAS, certain cities and townships in other counties are
assessing acreage as low as 12% and reSidential properties at 34%
and these counties are being equalized by the County and State Tax
Commission as assessed; and
WHEREAS, to correct these inequities, it is necessary to amend
the General Property Tax Laws of the State of Michigan by the adoption
of a new Act; and
6337
WHEREAS, the Legislative Committee, with the concurrence of
the Equalization Committee recommends that this Board support the
introduction of a new Act to provide for an amendment to the General
Property Tax Laws of the State of Michigan.
NOW THEREFORE BE IT RESOLVED THAT the County of Oakland sup-
ports the introduction of and presses for the adoption of a new Act
to provide as follows:
I. Set up a State Board of Equalization so that counties may
appeal the recommendations of the State Tax Commission.
2. Equalize by class of property as follows: The Board of
Commissioners shall equalize agricultural, commercial, industrial,
residential and timber cut over real property classes, and commercial,
industrial and utility personal property classes separately by adding
to or deducting from the assessed valuation of each class of taxable
property in any township or city such an amount as in its judgment
will produce a sum which represents 40% to 50% of the true cash value
of each class thereof.
3. Define classes of property as follows: Property shall be
classified according to zoning, or in the case of mixed zoning, the
highest value produced determines the parcel's classification. If
the property is not zoned, then the property shall be classified in
accordance with its highest and best use.
4. The Equalization Director shall make sample studies
annually of each classification and submit his findings to the State
Tax Commission before November 1 of each year. The State Tax Com-
mission shall check over the findings of the Equalization Director and
notify the County of the acceptance or rejection of the Equalization
2
Director's report before the first Monday in February. The Equali-
zation Director shall publish tentative Equalization Factors for
each class of property in local newspapers before the third Monday
in February. (211.34a)
The Legislative Committee, by Mr. Robert A. Button, Chairman,
moves the adoption of the foregoing resolution.
LEGISLATIVE COMMITTEE
• #6337
. .
'TATE OF MICHIGAN)
Moved by Berman supported by Coy the resolution be adopted.
A: sufficient majority having voted therefor, the resolution was adopted.
COUNTY OF OAKLAND)
I, Lynn D. Allen, Clerk of the County of Oakland and
having a seal, do hereby certify that I have compared the annexed copy of
Resolution # 6337 adopted by the Oakland County Board of Commissioners
00 0 000 0 000 0 000 000 00 0 0000•0100000000000 0 00000 0 00 OOOOOO 00000000400-00000e000400
at their meeting held on June 7, 1973 ................................... 0000000000 ..000Ba00000400000c0000•000000
with the original record thereof now remaining in my
office, and that it is a true and correct transcript
therefrom, and of the whole thereof.
In Testimony Whereof, I have hereunto set my hand and
affixed the seal of said County at Pontiac, Michigan
7th June 1 a 73 thiS• da 000•0•0•••00menesee•y Ofe0•0•0•••09•••••IJe•a•
, Lynn D.
By ••••• • • • . • .1 • ••• ......0* 0 • —.Deputy Clerk