[ Previous Page] [ Home Page ]
The following opinion is presented on-line for informational use only and does not replace the official version. (Mich Dept of Attorney General Web Site - www.ag.state.mi.us) STATE OF MICHIGAN FRANK J. KELLEY, ATTORNEY GENERAL Opinion No. 6555 December 21, 1988 TAX ASSESSORS: Authority to require owner of real property to provide written statement of purchase price and conditions of acquisition of property City and township assessors may require the owner of real property to submit a written statement detailing the purchase price and the conditions of the acquisition of the real property. Honorable James Mick Middaugh State Representative The Capitol Lansing, Michigan 48909 You have requested my opinion whether a local assessing officer (a city or township assessor) has the authority to require a property owner to submit a written statement detailing the purchase price of the real property and the conditions of its acquisition. The General Property Tax Act, 1893 PA 206, Sec. 18, MCL 211.18; MSA 7.18, provides, in pertinent part: "Whenever a supervisor, assessing officer or county tax or equalization department, provided for in section 34 of this act, or whenever the state tax commission deems it necessary in the proper administration of this act to require from any person a written statement under oath of real property assessable to such person, it shall notify the person, and every such person, natural or legal, shall make such statement." The written statement shall be "in such form and of such content as may be prescribed by the state tax commission." 1893 PA 206, Sec. 19, MCL 211.19; MSA 7.19. The purpose of the statute is to secure information upon which assessing officers may make a fair assessment of property. Bowman v Montcalm Circuit Judge, 129 Mich 608, 610; 89 NW 334 (1902). OAG, 1983-1984, No 6167, p 149 (July 8, 1983), concluded that the State Tax Commission had the authority to require the submittal of a written statement of the terms and conditions attending a sale of real property. While the opinion did not specifically address the authority of local assessors to require such a submission, it is clear that Sec. 18 of 1893 PA 206, supra, bestows such authority upon city and township assessors. It is my opinion, therefore, that city and township assessors may require the owner of real property to submit a written statement detailing the purchase price and the conditions of the acquisition of the real property. Frank J. Kelley Attorney General
[ Previous Page] [ Home Page ]