HomeMy WebLinkAboutInterlocal Agreements - 2023.03.22 - 38070
October 20, 2022
RESOLUTION #2022-2106 _ 22-350
Sponsored By: Gwen Markham
Equalization - Interlocal Agreement Designating Micheal Lohmeier as the Assessor for
Oakland County
Chairperson and Members of the Board:
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 an Interlocal Agreement was previously entered into between Oakland County and the
participating Assessing Districts under the former Oakland County Equalization Director; and
WHEREAS Oakland County has a new Oakland County Equalization Director, Micheal Lohmeier,
and as a result, a new Interlocal Agreement is required with the Assessing Districts within the County
that approve the Agreement; 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 Micheal Lohmeier, 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 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, the following Commissioners are sponsoring the foregoing Resolution: Gwen Markham.
Date: October 21, 2022
David Woodward, Commissioner
Date: October 21, 2022
David Coulter, Oakland County Executive
Date: October 26, 2022
Lisa Brown, County Clerk / Register of Deeds
COMMITTEE TRACKING
2022-10-12 Finance - Recommend to Board
2022-10-20 Full Board - Adopted
VOTE TRACKING
Motioned by Commissioner Michael Gingell seconded by Commissioner Kristen Nelson to adopt the
attached Interlocal Agreement: Designating Micheal Lohmeier as the Assessor for Oakland County.
Yes: David Woodward, Michael Gingell, Michael Spisz, Karen Joliat, Kristen Nelson, Eileen
Kowall, Christine Long, Philip Weipert, Gwen Markham, Angela Powell, Thomas Kuhn, Chuck
Moss, Marcia Gershenson, William Miller III, Yolanda Smith Charles, Penny Luebs, Janet Jackson,
Gary McGillivray, Robert Hoffman, Adam Kochenderfer (20)
No: None (0)
Abstain: None (0)
Absent: (0)
Passed
ATTACHMENTS
1. OC Designated Assessor Interlocal Agreement 9.16.22
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, 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
October 20, 2022, 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 on Thursday, October 20, 2022.
Lisa Brown, Oakland County Clerk / Register of Deeds
INTERLOCAL AGREEMENT FOR OAKLAND COUNTY TO APPROVE
THE DESIGNATED ASSESSOR FOR THE PERIOD January 1, 2023
THROUGH December 31, 2027
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.On December 29, 2020, Oakland County met this
requirement, having a majority of the Assessing Districts in favor of the Equalization Officer
serving as its Designated Assessor. On August 4, 2022, Oakland County Commissioners voted to
retain Micheal R Lohmeier, MMAO as its new Equalization Officer for its Equalization Division,
and as a result, the interlocal agreements were required to be revised. A majority of the Assessing
Districts are in favor of the Equalization Officer serving as its Designated Assessor.
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 et seq, 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:
DESIGNATED ASSESSOR – INTERLOCAL AGREEMENT
Page 2 of 9
BACKGROUND INFORMATION
Oakland County names MICHEAL R. LOHMEIER (R-6101), in his official capacity as the
Equalization Officer for Oakland County, as the Designated Assessor for all of the Assessing
Districts within Oakland County 1. 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
Micheal R. Lohmeier has been certified as a Michigan Master Assessing Officer since 2012. 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.
Micheal R. Lohmeier has disclosed any conflicts of interest involving the proposed Designated
Assessor, the County, or any Assessing District, if applicable: [NONE].
It is understood that Micheal R. Lohmeier 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
211.10g 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:
https://www.oakgov.com/mgtbud/equal/Pages/assessing-offices.aspx
DESIGNATED ASSESSOR – INTERLOCAL AGREEMENT
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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 or the voluntary election by the Assessing District to utilize the
Designated Assessor, 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 (or have a designee 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 660 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, or the Assessing District chooses to request
the Designated Assessor, to take over the assessing duties for an Assessing District
DESIGNATED ASSESSOR – INTERLOCAL AGREEMENT
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pursuant to the terms of PA 660 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.
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 the period the Assessing District is required to or chooses
to utilize the services of the Designated Assessor, 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
Supervising 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, while the Designated Assessor or his designee is physically working on
behalf of the Assessing District and within the geographical boundaries of the
Assessing District, any technology, equipment, and workspace necessary for the
Designated Assessor or his designee 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 except to the extent the matters have been traditionally and
previously handled by assessing staff, such as, but not limited to, Michigan Tax Tribunal
small claims division hearings and matters before the State Tax Commission.
DESIGNATED ASSESSOR – INTERLOCAL AGREEMENT
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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.
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 agree that should the standard fee not
reasonably reflect the actual cost of the provision of the services required that the standard
fee will be modified to a higher or lower fee, and so the fee is reasonable. The modification
of the standard fee will be dependent upon the complexity of the work to be performed
by the Designated Assessor, the number of staff needed to assist in completing the work
and whether the Assessing District provides its own staff to assist the Designated Assessor.
The Assessing District is not required to pay a retainer fee. In the event that the Designated
Assessor is acting on behalf of an Assessing District for which Oakland County
Equalization Department is currently contracted with to provide assessing services, the
Designated Assessor will provide its Designated Assessor services at no additional cost to
said Assessing District.
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
DESIGNATED ASSESSOR – INTERLOCAL AGREEMENT
Page 6 of 9
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
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, Micheal R. Lohmeier, and the governing bodies of a majority of the
Assessing Districts within Oakland County, and shall expire on December 31, 2027. 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 Micheal R. Lohmeier 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 Agreement sets 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.
DESIGNATED ASSESSOR – INTERLOCAL AGREEMENT
Page 7 of 9
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.
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.
[Signatures contained on following page]
DESIGNATED ASSESSOR – INTERLOCAL AGREEMENT
Page 8 of 9
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:
MICHEAL R. LOHMEIER, in his official capacity as Equalization Officer for Oakland County,
hereby accepts the role of Designated Assessor as outlined in this Agreement.
EXECUTED: ____________________________________ DATE: _______________
Micheal R. Lohmeier
Oakland County Equalization Officer
DESIGNATED ASSESSOR – INTERLOCAL AGREEMENT
Page 9 of 9
ADDENDUM – SEV TOTALS
OAKLAND COUNTY SEV TOTALS BY
CLASS
Class
Parcel
Counts
State Equalized
Values
Agricultural
392
87,150,370
Commercial
20,907
14,614,165,290
Industrial
4,441
2,896,770,040
Residential
448,068
68,274,369,769
Personal
Property
52,372
3,863,299,665
Special Acts
650 507,403,698
David T. Woodward (Feb 9, 2023 18:57 EST)Feb 9, 2023
JoAnn Stringfellow (Feb 10, 2023 08:41 EST)Feb 10, 2023
Micheal Lohmeier (Feb 13, 2023 12:12 EST)
Micheal Lohmeier Feb 13, 2023
March 22, 2023
Michigan Department of State
Office of the Great Seal
Richard H. Austin Building, 1st Floor
430 W. Allegan
Lansing, MI 48918
Dear Office of the Great Seal:
On October 20, 2022 the Board of Commissioners for Oakland County entered into an agreement per MR #22350 –
Equalization – Interlocal Agreement Designating Michael Lohmeier as the Assessor for Oakland County
As required by Urban Cooperation Act 7 of 1967 - MCL 124.510(4), a copy of the signed agreement with the County of
Oakland and the Township of Southfield, and the authorizing Board of Commissioners Resolution are enclosed for filing by
your office.
Send confirmation of receipt of this agreement to:
Mr. Joseph Rozell, Director of Elections
Oakland County Clerk/Register of Deeds
County Service Center, Building #14 East
1200 N. Telegraph Rd.
Pontiac, MI 48341
(Please include our Miscellaneous Resolution number on the confirmation of receipt letter for filing purposes.)
Contact our office at (248) 858-0564 if you have any questions regarding this matter.
Sincerely,
COUNTY OF OAKLAND
Joseph J. Rozell, CERA
Director of Elections
Cc: Donna Dyer, Corporation Counsel, Oakland County
Erika Munoz-Flores, Corporation Counsel, Oakland County
Eileen Harryvan, Clerk, Southfield Township
Kimberly Hampton, Technical Specialist, Equalization Division
Enclosures
MINUTES OF THE SOUTHFIELD TOWNSHIP BOARD OF TRUSTEES
REGULAR MEETING HELD ON DECEMBER 13, 2022 - FINAL
1. CALL TO ORDER
Supervisor O’Reilly called the meeting of the Southfield Township Board of Trustees to order at
the Township Hall at 7:08 PM.
2. ROLL CALL
Present: Supervisor O’Reilly, Trustee Nelson, Trustee Newitt, Trustee Oen,
Clerk Harryvan
Absent: Treasurer Chalifoux, Trustee Cook
3. ADMINISTRATIVE REPORTS
(A) Supervisor’s Report
No report with regard to the building. The Election Commission meeting was held October 18,
members being the three Board Officers. The Township’s Public Accuracy Test was performed
October 21 and he O’Reilly attended the Oakland County Public Accuracy Test at which there
were more members of the press than interested parties of the public. He also attended the Oakland
County chapter of the M.T.A. on November 17, to hear a representative from DTE Energy speak
about what they are doing to ensure we do not lose power as often as we did last year. Additionally,
there was a presentation by a representative of the National Weather Service who shared what
services they offer, particularly the service to be updated on weather conditions during public and
private events. For example, alerts of impending weather conditions in real time in addition to
specific forecasts. On November 25th Covid-19 hit the township board when he came down with
it and a week later Treasurer Chalifoux also did, through no contact between each other. She is not
attending tonight due to a rebound or relapse infection. We wish her a very speedy recovery. Board
of Review held a meeting this morning, and there no residents attended. Their next meetings will
be March of 2023 where it is expected that there will be objectors. Finally, today is the 100th
birthday of Beverly Park. It was previously known as Dodge Park #6 after before the Dodge
brothers donated the property among others, to Southfield Township 100 years ago on today ’s
date, for the purpose of creating public parks all over Oakland County. It was deeded to the Village
of Beverly Hills in approximately 1969. (B) Clerk’s Report
Harryvan reports, the new generator was finally installed November 1st. She has received Franklin
Bingham Farms FD and Animal Control reports. Animal Control has picked up 6 deer over the
contract limit, which is $100 each. Otherwise, there is nothing out of the ordinary to report. As
always, these reports can be reviewed by contacting her. November’s election turnout was high at
74.82% of all registered voters; we issued 4,950 Absent Voter Ballots with a return at 96.55% of
those issued ballots. She advised there is a printed breakdown of local election results available if
anyone wants to review. Poll workers did a great job. She thanks Alex Bingham, the Birmingham
City Clerk for her assistance and for sharing some excellent training materials. The poll workers
did great work, felt confident in it, they all attended the in-person training and for the most part
participated in the online training from Oakland County, receiving their 2-year training certificate.
There were no issues balancing after the polls closed and the
Page 2 - Board of Trustees regular meeting minutes – December 13, 2022 - FINAL
Oakland County Board of Canvassers are satisfied and happy with the results of our election
process. The poll workers have thanked the Board and the Township for their pay raise. Regarding
payroll services, Paychex had done well until September when their representatives began making
a series of errors (on their part) when processing payroll, which she was able to catch and correct,
however it caused a lot of additional work and accounting headaches especially when this
continues to occur. After consulting with our auditor and researching the options, she has we have
decided to change vendors to ADP for payroll services beginning January. The fees are comparable
to Paychex and many municipalities use their services, including Bingham Farms with consistently
good results.
(C) Treasurer’s Report
In absence of Treasurer, Clerk Harryvan shared that collection of the Winter taxes has begun and
residents are steadily sending or bringing in payments.
4. PUBLIC COMMENTS ON ITEMS NOT CONTAINED ON PUBLISHED
AGENDA
There were none.
5. APPROVAL OF AGENDA
Nelson asked if we could talk about the Quarterly Revenue and Expenditure Report. It was
decided to address this after Item 5 and will also be further discussed in the January meeting.
Motion by Oen, seconded by Newitt to adopt the agenda, as presented.
Motion carried unanimously (5-0)
Nelson has questions about the format of the report and felt there may be numbers that are off.
O’Reilly stated he finds the format and the difference in appearance is a result of the new
accounting software being used making somewhat unfamiliar entries to those accustomed to Fund
Balance reports. The officers will be working on the proposed budget and reviewing the said report
and its contents over the next few weeks, which should bring clarity. Everyone agreed to discuss
further in January.
6. DISCUSSION AND POSSIBLE APPROVAL OF October 11, 2022 REGULAR
BOARD MEETING MINUTES
There were no changes or alterations.
Motion by Newitt, seconded by Nelson to approve the October 11, 2022 Regular Board of
Trustees Meeting minutes, as presented.
Motion carried unanimously.
7. DISCUSSION REGARDING AND ACCEPTANCE OF COMPENSATION
COMMITTEE REPORT
O’Reilly presented the committee’s minutes. No changes or alterations were requested.
Page 3 – Board of Trustees regular meeting minutes – December 13, 2022 – FINAL
RESOLUTION TO RECEIVE AND FILE COMPENSATION
COMMITTEE REPORT
Motion by O’Reilly, seconded by Oen that the minutes of the November 17, 2022 Compensation
Committee meeting be received and filed by the Board.
Motion carried unanimously (5-0)
8. PRESENTATION OF AUDIT REPORT FOR YEAR 2021-2022
Auditor, Rana Emmons of PSLZ, LLP was recognized and presented the year 2021-2022 Audit
Report with the following points.
a) Property Tax Revenues have increased over the previous fiscal year by 2.75% or
$19,709.
b) Interest Income has increased over the previous fiscal year by $3,104 thanks to the
careful shepherding of former and current Treasurers Mooney and Chalifoux.
c) Revenue is up by $22,907 with expenditures going down by $56,503.
d) Election cost were $46,714 in fiscal year 2020-2021 and were $8,132 in fiscal year 2021-
2022.
e) Funds in the amount of $5,000 were transferred into the Capital Improvement Fund.
f) The Township’s net OPEB liability decreased by $6,300.
There was general discussion on election expenses and where they fall in fiscal years as opposed
to calendar years and that the 2022 election year expenses will fall in the fiscal year 2022-2023.
Emmons shared that the treasures have done an excellent job of growing invested funds while the
overall investment market is down and that the Township in in a good position financially. The
appearance of and information included in the Revenue and Expenditure Report was further
explained by the auditor who finds that the information contained is as expected. There was a short
discussion of ARPA funds and reporting. Emmons with will be working with Clerk Harryvan and
Treasurer Chalifoux of streamlining the accounting processes and creating future reports from
BS&A, which may differ in appearance but not content from our previous software reports. Nelson
asks where we stand financially and are there suggestions moving forward. Emmons expressed
that with the associated growing pains with a new clerk and treasurer coming on board, changing
to new accounting software, as well as the recent issues with the payroll vendor, she finds things
are going very well. She further commented that she has customers who use both payroll vendors,
most probably with ADP; and that the continued mistakes made by the current vendor are not the
usual bumps in the road, are pretty significant and they were made on the vendor’s end not the
Clerk’s. For those reasons, she suggested changing vendors is well-justified, and the costs are
essentially the same.
Page 4 – Board of Trustees regular meeting minutes – December 13, 2022 – FINAL
RESOLUTION TO APPROVE FILING OF AUDIT
Motion by O’Reilly, seconded by Newitt that the following Resolution be adopted:
The Southfield Township Board of Trustees approves the filing of the Audit as provided by Rana
Emmons of PSLZ, for the fiscal year that ended March 31, 2022.
Motion carried unanimously (5-0)
9. REVIEW AND POSSIBLE APPROVAL OF REVISED INTERLOCAL
AGREEMENT APPOINTING EQUALIZATION OFFICE AS DESIGNATED
ASSESSOR
Supervisor O’Reilly refers to his memo included in the packet:
Public Act 660 of 2018 requires a county to have a “designated assessor” on file with the State
Tax Commission. We use Oakland County Equalization as our Assessor, and have done so for
some time. Effective January 1, 2021 our Board approved a five-year interlocal agreement with
Oakland County to approve David Hieber as the designated assessor. Mr. Hieber has since left
employment with Oakland County.
Oakland County has recently retained Michael Lohmeier as its new Equalization Officer for the
county Equalization Division, so it is necessary to revise the existing Interlocal Agreement that
began in January 2021. The Oakland County Board of Commissioners named Mr. Lohmeier as the
new designated assessor at its meeting on October 20, 2022. In order to be compliant with Public
Act 660, a new interlocal agreement is needed to be executed by a majority of the 52 cities and
townships within the county.
O’Reilly read the resolution into the record:
Resolved by Oen, supported by Nelson, to approve the Interlocal Agreement for Oakland
County to Approve the Designated Assessor for The Period January 1, 2023 Through December
31, 2027, and to authorize the Supervisor to sign the Agreement on behalf of Southfield
Township.
ROLL CALL:
Ayes: Supervisor O’Reilly, Clerk Harryvan, Trustee Nelson, Trustee Newitt,
Trustee Oen
Nays: None
Absent: Treasurer Chalifoux, Trustee Cook
Page 5 – Board of Trustees regular meeting minutes – December 14, 2022 – FINAL
10. RESOLUTION TO SET A PUBLIC HEARING FOR BUDGET REVIEW FOR
YEAR 2022-2023
O’Reilly read the resolution into the record:
RESOLUTION TO SET PUBLIC HEARING DATE
The Southfield Township Board of Trustees will hold a Public Hearing with regard to the
fiscal year 2022-2023 Township Budget on Tuesday, March 14, 2023 at 7:00 pm. The Public
Hearing will be in the Township Hall located at 18550 W. Thirteen Mile Road, Beverly Hills,
Michigan.
Motion by O’Reilly, seconded by Newitt the following Resolution by adopted:
Motion carried unanimously (5-0)
11. DISCUSSION AND POSSIBLE APPROVAL OF OCTOBER 2022
EXPENDITURES
Nelson has reviewed the bills and found a data entry error clarified by Harryvan verbally
corrected and included in figures below.
Motion by Nelson, seconded by Oen to approve the October 2022 Expenditures as follows:
101 General Fund $ 71,802.81
703 Tax Fund $___ 66,577.28_
Total $ 138,380.09
Motion carried unanimously (5-0),
12. DISCUSSION AND POSSIBLE APPROVAL OF NOVEMBER 2022
EXPENDITURES
Motion by O’Reilly, seconded Oen to approve the November 2022 Expenditures as follows:
101 General Fund $ 74,620.62
703 Tax Fund $______ -_______
Total $ 74,620.62
Motion carried unanimously (5-0)
13. COMMENTS FROM THE PUBLIC
There were none.
Page 6 – Board of Trustees regular meeting minutes – December 13, 2022 – FINAL
14. COMMENTS FROM THE BOARD MEMBERS
Newitt – Happy Holidays and Happy New year. Hoping everyone recovers from the sickness
going around.
Oen – Same: Happy Holidays, happy Christmas, Hanukkah and Happy New Year.
Congratulations to everybody who worked a very busy election. A Great job was done by all and
voters were happy.
Nelson – Again thank you Eileen for running a smooth election day. Today is also Santa Lucia
Day in Sweden where it is a very big holiday so he brought cake to share with the board. He also
shared the traditions of the holiday.
Harryvan – Merry Christmas, Happy Hanukkah, Happy Kwanzaa, Happy New Year. Thank you
all for your support this first year and I’m very proud to work with you and as the Southfield
Township Clerk. Gave accolades to Deputy Clerk Finn for her supportive role. She also gave
recognition to Deputy Treasurer Scott, who significantly assisted with the elections and brought
years of institutional knowledge to the team. Her contributions were essential during the Election
season.
O’Reilly – Merry Christmas, Happy Hanukkah, Happy Solstice – Hanukkah begins on the 18th
this year. Former Treasurer, Janet Mooney’s birthday is tomorrow so wish a happy birthday to
her. We will have a January meeting beginning with a Study Session for the proposed 2022-2023
Budget followed directly by the regular Board of Trustees Meeting. The budget will be presented
in March as we do not meet in February.
Supervisor O’Reilly adjourned the meeting at 7:55 PM.
__________________________ __________________________
James O’Reilly, Supervisor Eileen Harryvan, Clerk