STATE OF MICHIGAN

FRANK J. KELLEY, ATTORNEY GENERAL

Opinion No. 5909

May 20, 1981

ADMINISTRATIVE LAW AND PROCEDURES:

Supplements to Assessor's Manual not subject to rule-making requirement

STATE TAX COMMISSION:

Supervisory role over local assessors

The Assessor's Manual prepared by the State Tax Commission is not a rule subject to the requirements of the Administrative Procedures Act.

The State Tax Commission may, under its power of general supervision of local assessors, seek mandamus to compel assessors to use the Assessor's Manual as a guide.

Honorable James DeSana

State Senator

The Capitol

Lansing, Michigan

You have requested my opinion on the following three questions:

In order to answer your questions, it is necessary to explore the historical background of the Assessor's Manual and to determine its function when it first came into being.

1954 PA 215, Sec. 1, an appropriations act, first authorized the printing and distribution of the Assessor's Manual. The first assessor's manuals were distributed in 1955 and thereafter were used solely as a valuation tool by the State Tax Commission. Local assessors were not required to use the newly printed Assessor's Manual, but its use by local assessors was encouraged.

The Legislature, recognizing that a lack of uniform appraisal techniques could lead to unequal assessments within the state, enacted 1962 PA 122; MCLA 211.721; MSA 7.40, which was entitled 'AN ACT requiring assessing officials to use manuals prepared by the state tax commission' and in Section 1 provided:

1962 PA 122, supra, was amended by 1976 PA 352 to include the requirement of keeping certain records consistent with standards set forth in the Manual.

The State Tax Commission prepared the Assessor's Manual as a valuation tool for its own use. It made the Manual available to local assessors and encouraged them to make use of it, but did not order them to use it. The Legislature, by virtue of 1962 PA 122, Sec. 1, supra, ordered the local assessors to use the Manual as a guide.

In view of the specific directive in 1962 PA 122, Sec. 1, supra, the Administrative Procedures Act, 1969 PA 306, supra, is inapplicable.

It is my opinion, therefore, that the Assessor's Manual is not a rule subject to the promulgation requirements of the Administrative Procedures Act of 1969, 1969 PA 306; MCLA 24.20 et seq; MSA 3.560(101) et seq.

Turning to your second question, the General Property Tax Act, 1893 PA 206, Sec. 150; MCLA 211.150; MSA 7.208, empowers the State Tax Commission to 'have and exercise general supervision over the supervisors and other assessing officers of this state.'

The use of the Assessor's Manual as a guide in preparing assessments is mandated by 1962 PA 122, Sec. 1, supra, in the commanding language of 'shall' directed to public officers. Thus, there is a duty on the part of local assessors to observe the Assessor's Manual as a guide in preparing assessments. Ladies of the Maccabees v Commissioner of Insurance, 235 Mich 459; 209 NW 581 (1926). Mandamus will lie to compel such usage. Welling v Livonia Board of Education, 382 Mich 620; 171 NW2d 545 (1969).

In answer to your second question, it is my opinion that the State Tax Commission may bring mandamus proceedings to compel a local assessor to use the Assessor's Manual as a guide in preparing assessments.

In answer to your third question, inasmuch as the Assessor's Manual is not a rule, amendments or supplements thereto need not be promulgated in accordance with the provision of the Administrative Procedures Act of 1969, 1969 PA 306, supra.

Frank J. Kelley