MI HB4479

County board of commissioners must hold sessions no later than October 31 each year to determine and apportion money to be raised for county purposes among townships based on taxable property valuations.

Board shall examine all certificates, statements, papers, and records from townships regarding funds to be raised for school, highway, drain, township, and other purposes, and hear objections from affected taxpayers.

Board may correct defective or incomplete certificates, statements, papers, records, or proceedings, and may refer matters to the prosecuting attorney for investigation and written opinion.

Board shall direct that proposed taxes be spread upon assessment rolls as millages rather than specific dollar amounts, with this direction entered into board records and considered final except for changes made by the state tax commission upon appeal.

If township clerk provides certification pursuant to section 36(1), the county board shall meet and direct or amend the spread of millages by local units in the county accordingly.