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Home > Journals > Michigan Law Review > MLR > Volume 8 > Issue 5 (1910)

 

Abstract

The legislature of the State of Michigan at its latest session, attempted to provide a remedy for the injustice often occasioned by the boards of supervisors in equalizing the assessment rolls of the several townships, wards and cities of their respective counties. For that purpose it passed Act No.292 of the laws of 19O9 amending secs. 34 and 37 of the general tax law. The act provides that any supervisor of any township or city who considers his township or city aggrieved by the action of the board of which he is a member, in equalizing the valuation of the several townships, wards or cities of the county, may appeal from such determination to the "Committee on Appeal," the appointment of which is authorized by the act. The supervisor making the appeal is required to file a sworn petition with the clerk of the board, setting forth in detail his reasons for taking the appeal. At the time of filing the petition, the supervisor is also required to file with the clerk in writing the name of any ex-supervisor of any adjoining county, who shall be one of the members of the committee on appeal. The chairman of the board, upon receipt of the appellant's petition, is required to designate any ex-supervisor of any adjoining county, who shall be the second member of the committee on appeal. The two members thus chosen are required to appoint a third member, who shall also be an ex-supervisor of any adjoining county. If they are unable to agree upon such third member, he shall be appointed by the Judge of Probate of the county in which the appellant resides.

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