§ 8.11. CERTIFICATION OF ROLL.  


Latest version.
  • After the Board of Review has completed its review of the assessment roll, and not later than the fourth Monday in March, or such other date as may subsequently be required by law, the majority of its members shall sign a certificate to the effect that the same is the assessment roll of the city for the year in which it has been prepared, as approved by the Board of Review, which certificate, when attached to any volume of the roll, shall constitute a conclusive presumption of the validity of the entire roll, as provided in Section 8.6 of this chapter. In the event that the Board of Review shall fail or refuse to so review the assessment roll of the city, such roll, as prepared and presented to the Board of Review by the Assessor, shall be the assessment roll for the year for which it was prepared, and shall stand as though it had been certified by the Board of Review.
    Statutory reference:
    Completion of review of assessments prior to first Monday in April required, see M.C.L.A. § 211.30a