MI HB4888

Allows local tax collecting units to use computerized database systems as the official assessment roll instead of traditional paper formats, subject to state tax commission approval and compliance requirements.

Requires assessors to certify that the computerized system includes backup documentation through computer backup systems and maintains a true and complete record of the assessment roll.

Mandates local tax collecting units certify that the computerized database system has internal and external security procedures sufficient to ensure system integrity.

Requires local tax collecting units to recertify compliance with computerized system requirements to the state tax commission by May 1 of the third year after implementation and every 3 years thereafter.

Authorizes the state tax commission to withdraw approval of computerized assessment roll systems if units fail to maintain compliance within 60 days of written notice specifying noncompliance reasons.