HomeMy WebLinkAboutResolutions - 2020.11.19 - 33875MISCELLANEOUS RESOLUTION #20556 November 19, 2020
BY: Commissioner Helaine Zack, Chairperson, Finance and Infrastructure Committee
IN RE: MANAGEMENT AND BUDGET/EQUALIZATION DIVISION — DESIGNATED ASSESSOR
INTERLOCAL AGREEMENT
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
WHEREAS pursuant to Public Act 660 of 2018, each county is required to notify the State Tax Commission,
no later than December 31, 2020, of the individual that will serve as the county's Designated Assessor; and
WHEREAS the Designated Assessor is part of a process to ensure that local units of government are in
compliance with statutory provisions of the Audit of Minimum Assessing Requirements; and
WHEREAS the Designated Assessor is the individual designated by an Interlocal Agreement executed
between the County Board of Commissioners and a majority of the assessing districts (cities and townships)
within the county, subject to final approval of the State Tax Commission; and
WHEREAS the Designated Assessor serves as the assessor of record and assumes all duties and
responsibilities as the assessor of record for an assessing district that is determined to be non -compliant
with an audit; and
WHEREAS each county must also provide the State Tax Commission with the interlocal agreement
executed by the County Board of Commissioners, a majority of the assessing districts within the county,
and the proposed Designated Assessor for the county; and
WHEREAS the interlocal agreement must provide enough detail regarding the assessment responsibilities
for the Designated Assessor including, but not limited to, the following:
1. Information related to the scope of services being provided by the Designated Assessor,
including preparation of assessment rolls, timeline for delivery of documents and execution of
forms, attendance at Boards of Review meetings, duties and responsibilities related to property
tax appeals, both Small Claims and Entire Tribunal, filed with the Michigan Tax Tribunal,
responsibility to meet with local unit officials, and obligations of local unit assessing staff
members,
2. Duties and responsibilities for each local unit within the county, including providing the
Designated Assessor with reasonable access to records, documents and information, and
3. Details relating to cost and compensation for overseeing and administering the annual
assessment and operating the assessing office, including payment terms and cost
reimbursement; and
WHEREAS Oakland County Corporation Counsel is developing the Designated Assessor Interlocal
Agreement to be entered into with any and all Assessing Districts within the County that approve the
Agreement.
NOW THEREFORE BE IT RESOLVED that the Oakland County Board of Commissioners approves
designating Oakland County Equalization Director David Hieber, who is an individual qualified and certified
by the State Tax Commission as a Michigan Master Assessing Officer, to be the Designated Assessor for
Oakland County.
BE IT FURTHER RESOLVED that the Oakland County Board of Commissioners approves and authorizes
the Chairperson of Board to execute the required Interlocal Agreement on behalf of Oakland County upon
final review and approval by Corporation Counsel.
Chairperson, on behalf of the Finance and Infrastructure Committee, I move the adoption of the foregoing
resolution.
qq
Commissioner Helaine ack, District #18
Chairperson, Finance and Infrastructure
Committee
FINANCE AND INFRASTRUCTURE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote.
INTERLOCAL AGREEMENT FOR OAKLAND COUNTY TO APPROVE
THE DESIGNATED ASSESSOR FOR THE PERIOD JANUARY 1, 2021
THROUGH DECEMBER 31, 2025
Public Act 660 of 2018 requires a county to have a Designated Assessor on file with the State Tax
Commission as of December 31, 2020. Accordingly, the following interlocal agreement
(hereinafter "Agreement") has been executed by the Board of Commissioners for Oakland County,
a majority of the Assessing Districts in Oakland County, and the individual put forth as the
proposed Designated Assessor. Oakland County and the Assessing Districts are collectively
referred to throughout this Agreement as the "Parties."
RECITALS
WHEREAS, The Assessing Districts are Municipal Corporations (cities and townships) located
within the County of Oakland, in the State of Michigan;
WHEREAS, The Michigan Constitution of 1963, Article 7, Section 28 permits a political
subdivision to exercise jointly with any other political subdivision any power, privilege
or authority which such political subdivisions share in common with each other and
which each might exercise separately;
WHEREAS, The Urban Cooperation Act of 1967, being MCL 124.505 el seg, and the
Intergovernmental Transfer of Functions and Responsibilities Act, give effect to the
Constitutional provision by providing that public agencies may enter into interlocal
agreements to carry out their respective functions, powers and authority;
WHEREAS, P.A. 660 of 2018 requires each County to enter into an Agreement that designates
the individual who will serve as the County's Designated Assessor. That interlocal
agreement must be approved by the County Board of Commissioners and a majority of
the Assessing Districts in the County.
WHEREAS, P.A. 660 of 2018 mandates that the Designated Assessor shall be an advanced
assessing officer or a master assessing officer.
NOW, THEREFORE, based on the foregoing Recitals, and in consideration of the terms of this
Agreement, the Parties agree as follows:
BACKGROUND INFORMATION
Oakland County names DAVID HIEBER (R-5676), in his official capacity as the Equalization
Officer for Oakland County, as the Designated Assessor for all of the Assessing Districts within
Oakland County. Included as an addendum to this Agreement are the Oakland County SEV totals
by class, including special act values, those properties deemed unique or complex by a local
Assessing District, and a listing of the total number of parcels, by classification, including special
act rolls, within each Assessing District.
If the State Tax Commission (STC) invokes the Designated Assessor process for any Assessing
District in Oakland County, the Parties agree that the Designated Assessor will perform the duties
associated with being the Assessor of Record for an Assessing District at the Oakland County
Equalization Division offices in the City of Pontiac, County of Oakland, State of Michigan, unless
the duties of the Designated Assessor require on -site visits to the Assessing District's location.
QUALIFICATIONS OF DESIGNATED ASSESSOR
David Hieber has been certified as a Michigan Master Assessing Officer since 1998. In his capacity
as the Oakland County Equalization Officer, he is responsible for managing the Oakland County
Equalization Division. Along with its statutory duties, the Equalization Division currently acts as
the contracted Assessor of Record for thirty of the fifty-two Assessing Districts in Oakland County.
David Hieber has disclosed any conflicts of interest involving the proposed Designated Assessor,
the County, or any Assessing District, if applicable: [NONE].
It is understood that David Hieber will, during the length of this agreement, maintain his assessor
certification in good standing with the State Tax Commission and if required to serve as the
Designated Assessor for an Assessing District in Oakland County shall act as the Assessor of
Record for that Assessing District. When acting as the Assessor of Record for an Assessing
District, the Designated Assessor shall meet all the requirements as set forth by the State Tax
Commission's Supervising Preparation of the Assessment Roll approved by the State Tax
Commission August 21, 2018.
Any additional requirements that are agreed to by the Designated Assessor, the County and the
Assessing Districts may not conflict with the State Tax Commission's Supervising Preparation of
the Rolls.
1 Oakland County contains 52 Assessing Districts (cities and townships), two of which (City of
Fenton and City of Northville) are not considered to be "in" Oakland County for purposes of MCL
211.1 Og as the largest share of their state equalized value is located in another county.
A list of the remaining 50 Assessing Districts can be found here:
httns://www.oal.aov.com/ni2tbud/coual/Paces/assessine-o t1 ices.asvx
DESIGNATED ASSESSOR—INTERLOCAL AGREEMENT
Page 2 of 8
1.0 DUTIES AND RESPONSIBILITIES OF DESIGNATED ASSESSOR
1.1 The Designated Assessor, while serving as the Assessor of Record for an Assessing District
within Oakland County, shall satisfy all requirements contained State Tax Commission's
Supervising Preparation of the Assessment Roll approved by the State Tax Commission
August 21, 2018.
1.2 Within 30 (thirty) days of being appointed as the Assessor of Record for the Assessing
District by the STC, the Designated Assessor shall prepare and transmit to the Assessing
District's supervisor, manager, or chief executive a detailed proposal, including a schedule
for delivery of documents, to correct deficiencies identified by the STC's audit.
1.3 The Parties agree that the Designated Assessor, while serving as the Assessor of Record
for an Assessing District, shall do the following things, as applicable to bring the Assessing
District into compliance with the Audit of Minimum Assessing Requirements:
1.3.1 Make assessments of real and personal property within the Assessing District;
1.3.2 Appraise all property, process all real and personal property description changes,
and prepare the assessment roll for real and personal property in the Assessing
District;
1.3.3 Attend all March, July, and December Board of Review meetings;
1.3.4 Be available for consultation on all Michigan Tax Tribunal real and personal
property and special assessment appeals, and assist the Assessing District in the
preparation of both the oral and written defense of appeals;
1.3.5 Prepare all necessary reports for review by the supervisor, manager, chief
executive, board, or council of the Assessing District, as applicable;
1.3.6 Performs any other duties required under PA 600 of 2018.
1.4 For an Assessing District employing assessing staff other than the Assessor of Record,
assessing staff will conduct their duties as under the direction and supervision of the
Designated Assessor, subject to any limitations as may be agreed by the applicable
Assessing District and the Designated Assessor. However, no members of said assessing
staff will become employees or independent contractors of Oakland County.
1.5 While not acting in the capacity as the Designated Assessor for an Assessing District, the
Designated Assessor will have the following duties and responsibilities for Oakland
County and the Assessing Districts within Oakland County: Equalization Officer.
1.6 The parties understand and agree that the duties outlined in this Agreement only apply if
and when the Designated Assessor is required to take over the assessing duties for an
Assessing District pursuant to the terms of PA 600 of 2018. This Agreement will have no
effect on any pre-existing agreements that the parties may have, under which Oakland
County performs contracted assessing services for the Assessing District.
DESIGNATED ASSESSOR—INTERLOCAL AGREEMENT
Page 3 of 8
2.0 DUTIES AND RESPONSIBILITIES OF ASSESSING DISTRICTS
2.1 Any Assessing District in Oakland County that is required to utilize the services of the
Designated Assessor will, during and throughout the term of this Agreement, do the
following:
2.1.1 Provide the Designated Assessor with reasonable access to records, documents,
databases and information in order to allow the Designated Assessor to serve as the
Assessor of Record for the Assessing District and satisfy all requirements
Superi4sing Preparation of the Assessment Roll approved by the State Tax
Commission August 21, 2018.
2.1.2 Furnish the Designated Assessor with any applicable policies and procedures that
the Designated Assessor may be subject to during the period of time the Designated
Assessor serves as the Assessing District's Assessor of Record.
2.1.3 Provide any technology, equipment, and workspace necessary for the Designated
Assessor to carry out their requirements under this Agreement.
2.2 The Assessing District shall, at all times and under all circumstances, remain solely liable
for any and all costs, legal obligations, and/or civil liabilities associated with or in any way
related to any Assessing District tax appraisal or assessment functions or any other
Assessing District legal obligation under any applicable State Property Tax Laws. The
Assessing District shall employ and retain its own legal representation, as necessary, to
defend any such claim or challenge before the State Tax Tribunal or any other court or
review body.
2.3 Except for those express statutory and/or regulatory obligations incumbent only upon
licensed Equalization Division Personnel (i.e., State Licensed and Certified Real and/or
Personal Property Tax Assessors) to defend property tax appraisals and assessments that
they either performed, or were otherwise performed under their supervision, before the
Michigan Tax Tribunal, the Parties, agree that no other County employees, including any
County attorneys shall be authorized, required and/or otherwise obligated under this
Agreement or pursuant to any other agreement between the Parties to provide any legal
representation to or for the Assessing District and/or otherwise defend, challenge, contest,
appeal, or argue on behalf of the Assessing District before the Michigan Tax Tribunal or
any other review body or court.
2.4 The Assessing District shall, at all times and under all circumstances, remain solely liable
for any and all costs, legal obligations, and/or civil liabilities associated with or in any way
related to any tax appraisal or assessment functions or any other legal obligation. The
Assessing District agrees that under no circumstances shall the County or the Designated
Assessor be responsible for any costs, obligations, and/or civil liabilities or any
responsibility under any State Property Tax Law.
DESIGNATED ASSESSOR —INTERLOCAL AGREEMENT
Page 4 of 8
3.0 DESIGNATED ASSESSOR COMPENSATION
3.1 The Designated Assessor may charge an Assessing District that is required to contract with
the Designated Assessor and that Assessing District shall pay for the reasonable costs
incurred by the Designated Assessor in serving as the Assessing District's Assessor of
Record, including, but not limited to, the costs of overseeing and administering the annual
assessment, preparing and defending the assessment roll, and operating the assessing
office.
3.2 If the Designated Assessor is required to serve as the Assessor of Record for an Assessing
District within Oakland County, the parties understand and agree that he will be serving in
his official capacity as the Oakland County Equalization Officer. Therefore, an Assessing
District will not make any direct payments to the Designated Assessor. Instead, the
Assessing District will be responsible for paying a fee to Oakland County which fee is
intended to compensate Oakland County for the reasonable costs incurred by the
Designated Assessor and his staff. Oakland County will charge the Assessing District a fee
equal to the average rate per parcel that it charges those districts for whom it already
performs contracted assessing services, as of the date the Designated Assessor is required
to serve as the Assessor of Record. The parties understand that it may be necessary to
modify this standard fee depending on the complexity of the work to be performed by the
Designated Assessor and the number of staff needed to assist in completing the work. The
Assessing District is not required to pay a retainer fee.
3.3 If the Assessing District fails, for any reason, to pay the County any monies when and as
due under this Contract, the Assessing District agrees that unless expressly prohibited by
law, the County or the County Treasurer, at their sole option, shall be entitled to a setoff
from any other Assessing District funds that are in the County's possession for any reason.
Funds include but are not limited to the Delinquent Tax Revolving Fund ("DTRF"). Any
setoff or retention of funds by the County shall be deemed a voluntary assignment of the
amount by the Assessing District to the County. The Assessing District waives any claims
against the County or its Officials for any acts related specifically to the County's offsetting
or retaining such amounts. This paragraph shall not limit the Assessing District's legal
right to dispute whether the underlying amount retained by the County was actually due
and owing under this Agreement.
3.4 If the County chooses not to exercise its right to setoff or if any setoff is insufficient to
fully pay the County any amounts due and owing the County under this Contract, the
County shall have the right to charge up to the then -maximum legal interest on any unpaid
amount. Interest charges shall be in addition to any other amounts due to the County under
this Agreement. Interest charges shall be calculated using the daily unpaid balance method
and accumulate until all outstanding amounts and accumulated interest are fully paid.
3.5 Nothing in this Section shall operate to limit the County's right to pursue or exercise any
other legal rights or remedies under this Contract against the Assessing District to secure
reimbursement of amounts due the County under this Agreement. The remedies in this
Section shall be available to the County on an ongoing and successive basis if Assessing
DESIGNATED ASSESSOR — INTERLOCAL AGREEMENT
Page 5 of 8
District at any time becomes delinquent in its payment. Notwithstanding any other term
and condition in this Contract, if the County pursues any legal action in any court to secure
its payment under this Contract, the Assessing District agrees to pay all costs and expenses,
including attorney's fees and court costs, incurred by the County in the collection of any
amount owed by the Assessing District.
4.0 EFFECTIVE DATE AND TERM OF AGREEMENT
This Agreement shall become effective when it is executed by the Oakland County Board
of Commissioners, David Bieber, and the governing bodies of a majority of the Assessing
Districts within Oakland County, and shall expire on December 31, 2025. The terms and
conditions in Section 3.0 (Compensation) shall survive and continue in full force beyond
the termination of this Agreement if the Assessing District owes money to the County
under this Agreement.
5.0 DESIGNATED ASSESSOR EMPLOYMENT STATUS
It is understood by the parties that David Hieber is appointed as the Designated Assessor
based on his employment status as Oakland County Equalization Officer and that if his
employment status materially changes, the parties will request that the State Tax
Commission designate and approve an interim Designated Assessor until the parties are
able to amend this Agreement.
6.0 ENTIRE AGREEMENT
This Agreementsets forth all covenants, promises, agreements, conditions and
understandings between the parties and there are no covenants, promises, agreements,
conditions, or understandings, either oral or written, between the Parties other than are set
forth in this Agreement,
7.0 AMENDMENTS
This Agreement cannot be modified unless reduced to writing and signed by both Parties.
8.0 SEVERABILITY
If a court of competent jurisdiction finds a term or condition of this Agreement to be illegal
or invalid, then the term or condition shall be deemed severed from this Agreement. All
other terms or conditions shall remain in full force and effect.
9.0 GOVERNING LAW
This Agreement shall be governed, interpreted, and enforced by the laws of the State of
Michigan.
10.0 COUNTERPARTS
This Agreement may be executed in one or more counterparts, including facsimile copies,
each of which shall be deemed an original, but all of which shall together constitute one
instrument.
DESIGNATED ASSESSOR — INTERLOCAL AGREEMENT
Page 6 of 8
IN WITNESS WHEREOF,
[name and title of
assessing district official] hereby acknowledges that he/she has been authorized by a resolution of
the [name of assessing district], a certified
copy of which is attached, to execute this Agreement on behalf of Public Body and hereby accepts
and binds Public Body to the terms and conditions of this Agreement.
EXECUTED: DATE:
Name and Title:
WITNESSED: DATE:
Name and Title:
IN WITNESS WHEREOF, David Woodward, Chairperson, Oakland County Board of
Commissioners, hereby acknowledges that he has been authorized by a resolution of the Oakland
County Board of Commissioners to execute this Agreement on behalf of Oakland County, and
hereby accepts and binds Oakland County to the terms and conditions of this Agreement.
EXECUTED: DATE:
David Woodward, Chairperson
Oakland County Board of Commissioners
WITNESSED: DATE:
Name and Title:
DAVID HIEBER, in his official capacity as Equalization Officer for Oakland County, hereby
accepts the role of Designated Assessor as outlined in this Agreement.
EXECUTED:
DATE:
David Hieber
Oakland County Equalization Officer
DESIGNATED ASSESSOR— INTERLOCAL AGREEMENT
Page 7 of 8
[Addendum]
Reports detailing current SEV County totals by class, including special act values; total number
of parcels, by classification, including special act rolls, within each local unit; and list of any
unique, complex or high value properties within the County.
DESIGNATED ASSESSOR —INTERLOCAL AGREEMENT
Page 8 of 8
Resolution #20556 November 19, 2020
Moved by Long seconded by Luebs the resolutions on the Consent Agenda be adopted.
AYES: Gingell, Hoffman, Jackson, Kochenderfer, Kowall, Kuhn, Long, Luebs, Markham,
McGillivray, Middleton, Miller, Nelson, Powell, Quarles, Spisz, Taub, Weipert, Woodward, Zack,
Gershenson. (21)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions on the Consent Agenda were adopted.
tl�I '
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I iiHEREBY APPROVE THIS SESOLUTION
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANTTO MCL 45.559A V)
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
1, Lisa Brown, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and
accurate copy of a resolution adopted by the Oakland County Board of Commissioners on November 19,
2020, with the original record thereof now remaining in my office.
In Testimony Whereof, I have hereunto set my hand and affixed the seal of the Circuit Court at Pontiac,
Michigan this 1gt" day of November, 2020.
Lisa Brown, Oakland County