MI HB5047

Local tax collecting units may use a computerized database as the tax roll if authorized by the state tax commission or if the commission fails to respond within 120 days of a written request.

County treasurers may obtain authorization for themselves or local tax collecting units within their county to use an approved computerized database system as the tax roll.

Local units using a computerized database must maintain printed precollection tax rolls, document all parcel splits/combinations and corrections, produce a final settlement tax roll, and maintain daily collection journals.

Computerized database systems must have internal and external security procedures, be compatible with county treasurer systems, and allow for public inspection via computer terminal or printed tax rolls.

Local units must certify compliance with requirements to the state tax commission by May 1 of the third year after implementation and every 3 years thereafter; state may withdraw approval if noncompliance is not corrected within 60 days of notice.