[HISTORY: Adopted by the Township Board of the Township of Cannon 10-8-1990 by Ord. No. 90-2. Amendments noted where applicable.]
The following definitions shall apply in the interpretation of this chapter:
BOARD OF REVIEW
The Board of Review of the Township of Cannon as duly constituted and appointed in accordance with the General Property Tax Act of the State of Michigan.[1]
TAXPAYER
The person required by law to pay property taxes on real or personal property located within the Township of Cannon without regard to whether said person is a resident or a nonresident of the Township.
[1]
Editor's Note: See MCL § 211.1 et seq.
From and after the effective date of this chapter, any taxpayer of the Township of Cannon may file a written appearance and protest of real and/or personal property tax assessments on the taxpayer's property with the Board of Review and shall not be required to personally appear before the Board of Review to have said written protest considered and acted upon by the Board of Review. Such written protest shall include any and all written documentation the taxpayer may have in support of the protest.
In such cases where a taxpayer has elected to submit his or her appearance and protest to the Board of Review in writing as provided in § 7-2, the Board of Review shall have the right to request additional information from the taxpayer in writing upon consideration of the taxpayer's protest.
The Township shall include the following statement (or language of similar effect) in every assessment notice provided to taxpayers in accordance with the General Property Tax Act[1] and in every notice or publication of the meetings of the Board of Review:
"An appearance and protest may be made before the cannon Township Board of Review by any taxpayer, or his or her agent, in person. In the alternative, an appearance and protest can be filed by letter prior to the Board of Review meeting, in which case a personal appearance at the Board of Review meeting is not required."
[1]
Editor's Note: See MCL § 211.1 et seq.