MI HB5102

Local tax collecting units may use computerized database systems as tax rolls if authorized by the state tax commission, if a county treasurer obtains authorization for county-wide use, or if the state tax commission fails to approve or deny a request within 120 days.

State tax commission must authorize computerized systems if the unit demonstrates the system can enable compliance with requirements including production of final settlement tax rolls, maintenance of correction records, daily reconciliation of collections, and security procedures.

The final settlement tax roll transmitted to the county treasurer may be provided in printed format or electronic format compatible with the county treasurer's system, and must include an affidavit documenting all changes to the precollection tax roll.

Local tax collecting units must certify to the state tax commission every 3 years that requirements are being met, and the state tax commission may withdraw approval if a unit fails to maintain compliance after written notice and a 60-day cure period.

Computer terminals providing public viewing of the tax roll satisfy public inspection requirements, and computerized posting of tax payments with transaction numbers and dates satisfies the requirement to record payments in an indelible manner on the tax roll.