MI HB4168

Allows local tax collecting units to use computerized database systems as the official tax roll instead of requiring hard copies, subject to written authorization from the state tax commission.

State tax commission must authorize computerized systems if the unit demonstrates capacity to comply with requirements including: producing certified settlement tax rolls, maintaining daily collection journals, posting payments with transaction numbers, implementing security procedures, and maintaining compatibility with county treasurer systems.

Local tax collecting units must recertify compliance with requirements by May 1 of the third year after implementation and every three years thereafter.

State tax commission or treasurer can withdraw approval if a unit fails to comply, after providing written notice and allowing 60 days for the unit to correct noncompliance.

Authorizes county treasurers and local tax collecting units to provide public viewing access to tax rolls via computer terminals, satisfying public inspection requirements.