STATE OF MICHIGAN

FRANK J. KELLEY, ATTORNEY GENERAL

Opinion No. 5747

July 28, 1980

STATE ASSESSORS BOARD:

Certification of assessing officers

TAXATION:

Qualification of assessing officer

The State Assessors Board may certificate as an assessor a person who completes his or her training in a school of assessment practices, or who successfully passes a test administered by the board or its agent, or may certificate the director of an equalization department or an assessor upon passage of a suitable test.

Mr. George Kostishak

Chairman

State Assessors Board

Treasury Building

Lansing, Michigan 48922

You have requested my opinion on the provisions for certification of newly-elected assessors contained in the general property tax act, 1893 PA 206, Sec. 10d, as last amended by 1979 PA 205, MCLA 211.10d; MSA 7.10(4), and as implemented in administrative Rule 39 of the State Assessors Board, 1977 AACS, R 211.439.

Amendatory 1979 PA 205 has subdivided the provisions of 1893 PA 260, Sec. 10d, supra, into six (6) subsections. Significantly, by amendatory 1979 PA 205, the Legislature has deleted the former language of section 10d which authorized the State Assessors Board to waive the assessors' examination for these with at least five (5) years' experience in assessing. Prior to its amendment by 1979 PA 205, Sec. 10d, 1893 PA 260, supra, provided, in pertinent part:

The pertinent provisions of 1893 PA 206, Sec. 10d(1) as last amended by 1979 PA 205, supra, read:

Accordingly, the Legislature, through amendatory 1979 PA 205, has eliminated from 1893 PA 206, Sec. 10d, supra, the authorization for the State Assessors Board to waive the assessors examination for persons with a minimum five (5) years' experience. Therefore, 1893 PA 206, Sec. 10d(1), as amended by 1979 PA 205, supra, provides the Board three alternatives with respect to the certification of assessors. First, an assessor who has successfully completed training in a school of assessment practices may be certified as qualified. Secondly, an assessor who has passed a test approved by the Board and conducted by the Board (or an agency approved by the Board) that will enable the person to properly discharge the functions of the office, may be certified as qualified. Thirdly, where a director of an equalization department or an assessor, who has not received the training, possesses the requisite qualifications for performing the functions of the office as demonstrated by the passage of an approved examination, such person may be certified as qualified by the Board. The exclusivity of the three methods for certification is clear in light of 1893 PA 206, Sec. 10d(2), supra, which provides '[u]pon presentation of evidence of the successful completion of the qualifications, the assessor shall be certified as qualified by the board.'

Prior to its amendment by 1979 PA 205, the provisions of 1893 PA 206, Sec. 10d, supra, had been the subject of two opinions of this office.

In a letter opinion to Senators Zollar and Welborn, dated March 24, 1978, it was held that Rule 211.439(3) of the Board, which provides in part that '[a]n individual shall be certified by examination only' was not in conflict with the provisions of 1893 PA 206, Sec. 10d, supra, providing that qualification for certification as an assessor may be predicated upon successful completion of a test administered by the Board. The reasoning and conclusion of this letter opinion is not affected by the changes made in 1893 PA 206, Sec. 10d, supra, pursuant to amendatory 1979 PA 205.

OAG, 1979-1980, No 5477, p ___ (April 4, 1979) held that newly-elected officers may only be certified as qualified assessors by successful completion of a training course in a school of assessment practices or passage of a test approved by the Board. Further, OAG, No 5477, supra, held that the portion of administrative Rule 211.439 providing for the issuance of conditional certificates to newly-elected assessing officers was in excess of the statutory authority granted the Board by 1893 PA 206, Sec. 10d, supra, and, therefore, such provision was without force and effect. Sterling Secret Service, Inc. v Department of State Police, 20 Mich App 502, 513-514; 174 NW2d 298 (1969). However, that portion of OAG, No 5477, supra, which stated that the Board may waive the assessors, examination if the person has at least 5 years' experience is no longer viable in view of the amendments contained in 1979 PA 205. With that sole exception, OAG, 5477, supra, is reaffirmed.

It is, therefore, my opinion that under 1893 PA 206, Sec. 10d, as last amended by 1979 PA 205, supra, and under the rules of the State Assessors Board promulgated in accordance therewith, qualification for certification as an assessor must be predicated upon successful completion of training in a school of assessment practices or the successful passage of a test administered by the Board or its agent. It is further my opinion that a director of an equalization department or an assessor may be certified upon passage of a suitable test.

Frank J. Kelley