§ 9.3. Preparation of the Assessment Roll.

(a)

On or before the first Monday in March in each year the Assessor shall prepare and certify an assessment roll of all property in the city, in the manner and form required by law. Values of all property listed on such assessment roll shall be estimated according to recognized methods of systematic assessment which are uniform for comparable properties. Not less than ten (10) days prior to the second meeting of the board of review in each year, the Assessor shall give notice of any increase in the assessed value of any property on, or of the addition of any property to, the assessment roll. Such notice shall be given to the owner thereof, as shown by such assessment roll, by first class mail. The failure of the owner to receive any such notice, shall not invalidate any assessment roll or any assessment or levy of taxes thereon.

(b)

No exemptions from taxation shall be allowed, except as expressly required or permitted by law.

(Amd. by electors 11-7-95)

State law reference

Mandatory that Charter provide for preparation of assessment roll, MCL 117.3(i), MSA 5.2073(i); assessment roll, MCL 211.24 et seq., MSA 7.24 et seq.