[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:
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]
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.
