§ 9.6. Assessment roll.

(a)

Prior to the date of the first meeting of the Board of Review in each year, the Assessor shall prepare and certify an assessment roll of all property in the City, in the manner and form provided in the general tax law of the State. Such roll may be divided into volumes which the Assessor shall identify by number, for purposes of convenience in handling the assessment roll and for locating properties assessed therein. The attachment of any certificate or warrant required by this Article to any volumes of the roll, either as an assessment roll or as a tax roll, shall constitute the attachment thereof to the entire roll, provided the several volumes are identified in such certificate or warrant. Values of property set forth on the assessment roll shall be determined according to recognized methods of systematic assessment.

(b)

Not later than one week prior to certification of the assessment roll, the Assessor shall (1) complete to the best of his or her ability a tentative assessment roll and make it available for public inspection in the Assessors office for a period of at least one week, and (2) give notice of any change, as compared with the previous year, in the assessed value of any property on, or of the addition of any property to, the roll. Such notice shall be sent by first class mail with postage thereon fully prepaid and addressed to the owner thereof according to the records of the Assessor. Such notice shall advise the person to whom it is addressed that the change in valuation or addition of property to the roll may be discussed with the Assessor prior to the meeting of the Board of Review. The failure of any owner of property to receive any such notice shall not invalidate any assessment roll or any assessment thereof.

(c)

The Assessor shall, during such period of public inspection, hear and review inquiries regarding the assessment of property on the assessment roll and may consider information so received by him or her in determining values on the assessment roll certified by him or her to the Board of Review.

State law reference

Mandatory that Charter provide for preparation of assessment roll, MCL 117.3(i), MSA 5.2073, (i); assessment roll, MCL 211.24 et seq., MSA 7.24 et seq.