[HISTORY: Adopted by the City Commission of the City of Royal Oak 1-23-1950 by Ord. No. 598; amended in its entirety 2-8-2016 by Ord. No. 2016-01. Subsequent amendments noted where applicable.]
CHARTER REFERENCES
Assessment of taxes and special assessments — See Chs. 11 and 12.
December 31 of each year shall be the tax day in the City of Royal Oak, Michigan. The taxable status of persons and real and personal property shall be determined as of the tax day.
The City Assessor shall, on or before the first Monday in March in each year, make and complete an assessment roll.
A. 
The Board of Review shall meet, as required by law, to examine, review and correct the assessment roll, at the Royal Oak City Hall at 9:00 a.m. on the Tuesday immediately following the first Monday in March and shall continue in session as long as may be necessary to complete the review. The Board shall meet for a period of at least six hours in each day during said review and shall hold at least two evening sessions of not less than two hours each during said review. The review of assessments shall be completed not later than the Wednesday following the first Monday in April. The City Clerk shall give public notice in a newspaper of general circulation in the City of Royal Oak of the date, time and place of the meeting of the Board of Review at least one week prior to the time of the meeting.
B. 
Any agent representing a taxpayer shall present a written letter of authorization to the Board of Review at the time of his/her appointment. The letter of authorization shall state that the representative is allowed to appear before the City of Royal Oak Board of Review. Each individual letter of authorization shall also include: 1) a single parcel identification number; 2) the name of the authorized agent; 3) an original signature of the authorizing person; 4) the date of the signature. A property owner or agent representing the taxpayer must provide articles of organization for a limited liability company to prove ownership.
This chapter is adopted pursuant to the provisions of the General Property Tax Act[1] which authorizes such changes in the making, completing and reviewing of the assessment roll as herein made, any provisions of the City Charter to the contrary notwithstanding.
[1]
Editor's Note: See MCLA § 211.1 et seq.