HomeMy WebLinkAboutResolutions - 1960.12.02 - 19237Misc . 3730
RESOLUTION December 2, 1960
BY: Mr. Hoard
IN RE: STATE TAX LAWS
TO THE OAKLAND COUNTY BOARD OF SUPERVISORS
Mr. Chairman, Ladies and Gentlemen:
WHEREAS, the Equalization Committee of the Oakland County Board of Supervisors
believes that the present State tax law gives the assessing officer and the State Tax
Commission all of the authority that is needed to bring about proper assessment and valuation
of all property as provided by the Constitution and the statutes of the State of Michigan, and
WHEREAS, the Committee further believes that the policy of annually fixing the
equalized valuation at 50% of the apparent value as recently adopted by the State Board of
Equalization is good and sufficient, and
WHEREAS, the Committee further believes that to properly and effectively complete
the processes of assessment and equalization the assessing officer and county equalization
department must have more and better leadership and cooperation from the State Tax
Commission to bring about a more uniform system of appraisal, and
WHEREAS, the Committee further believes that in order to accomplish this the sti f
of the State Tax Commission should be considerably increased to the point that they may be
able to have an efficient, competent and trained staff to give aid and leadership to the various
assessing officers and county equalization departments, and
WHEREAS, the Committee further believes that legislative changes to existing State
laws governing ad valorem taxes other than fixing the assessed valuation should be delayed
until the State Tax Commission has had an opportunity with an expanded personnel under
their new policy to work out a uniform assessment and equalization program through leadership
and cooperation with the various assessing officers and equalization departments, and
Copies to Spec.Comm, on Taxation of State Senate, 6 Representatives, State Senators,
St. Assoc, of Sup., Institute of Local Govt., Mich. Assoc, of Assessing Officers, Mr. Sage
Mayon Hoard, Chairman
Edward Bloe Harold J. Realer
Vance C, Fouts oy I Goodspeed
&...; -
Donald Melchert
—
Frank F. Web-Fei
Misc. 3730
WHEREAS, the Committee further believes that existing ad valorem taxes levied
against property has reached a point where in too many cases the total tax spread becomes
an unbearable burden to the owner of real and personal property.
NOW THEREFORE BE IT RESOLVED as follows:
1. That the Special Committee on Taxation of the State Senate be urged to recommend
no changes other than an amendment either by legislative action or constitutional amendment
fixing the assessed value at not to exceed 5O°/of cash value as defined in Section 27 of
Chapter 59 of the General Property Tax Law (M.S.A. 7.27).
2. That the staff of the State Tax Commission be increased so as to provide a
sufficient, competent and trained staff to give leadership and cooperation to the various
assessing officers and equalization departments toward the development of a system of uniform
equalization and assessment in all taxing units in the State.
3. That the Senate Committee be urged to give study to the possibility of setting up
of a Committee or Commission delegated to the purpose of completely reviewing and revising
the tax structure for supporting both State and local governmental units to the point that
some relief can be given to the ad valorem taxes on real and personal property.
4. That the County Clerk be instructed to forward a certified copy of this resolution
to the Special Committee on Taxation of the State Senate.
5. That the County Clerk be also instructed to forward certified copies of this
resolution to the Representatives and State Senator for Oakland County, the Michigan State
Association of Supervisors, the Michigan Institute of Local Government and the Michigan
Association of Assessing Officers.
MR. CHAIRMAN, on behalf of the Equalization Committee, and with the concurrence
of the Legislative Committee, I move the adoption of the foregoing resolution.
EQUALIZATION COMMITTEE
Misc. 3730
Moved by Hoard supported by Goodspeed the resolution be adopted.
A sufficient majority having voted therefor, the resolution was
adopted.