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12. B. 1.
Appointment of Designated Assessor
Jim Dyer, Corporation Counsel, Corporation Counsel
Resolved, that the Calhoun County Board of Commissioners, pursuant to Public Act 660 of 2018, does; name Aaron P. Powers as the Designated Assessor for Calhoun County; approve the form of the attached Interlocal Agreement, to be effective January 1, 2021 through December 31, 2025; directs County Administration to, present the Interlocal Agreement to all local County assessing units and petition the State Tax Commission to approve the Agreement and the County's choice as Designated Assessor; and authorizes the County Board Chair to execute and sign the Interlocal Agreement, subject to minor modifications acceptable to the Corporation Counsel, on behalf of the full board acting as a municipal body corporate.
The Equalization Department and County Administration recommends approval of the proposed resolution to name Aaron P. Powers who is certified as a Michigan Master Assessing Officer (MMAO), one of the designations necessary for appointment as County Designated Assessor. The resolution also approves a proposed Interlocal Agreement, and directs the County Administration to implement ?Public Act 660 of 2018.
Effective December 28, 2018, the Michigan Legislature enacted Public Act 660 of 2018; codified at MCL 211.10d, 10e, 10g and 211.28. This Act creates a new statutory requirement directing the State Tax Commission to develop and implement an audit program to determine whether, by a December 31, 2021 deadline, that all local assessing units in the County are in "substantial compliance" with the tax assessment process that is also mandated in this new statute. A detailed description of this program is contained in the attached 12/9/18 Legislative Analysis by the Senate Fiscal Agency.
Public Act 660 also requires that every County, by December 31, 2020, identify a County Designated Assessor. We are then required to submit that name and a proposed Interlocal Agreement with the local assessing units, to the State Tax Commission for approval.
In cases where a local assessing district is determined by the State Tax Commission to have a deficient assessing program, they are required to contract with the County Designated Assessor to conduct assessing services, assist them to come into compliance and maintain that status with the State Tax Commission. The Interlocal Agreement submitted for approval today sets certain advanced conditions should the Designated Assessor process be implemented.
The form of the Interlocal Agreement that the Board is being asked to approve is derived from a template agreement developed by the State Tax Commission, specifically to assure compliance with Public Act 660. The proposed Agreement does not require either the County, or the local assessing units to pay a stand-by retainer to the Designated Assessor. If the deficiency process is initiated, the Designated Assessor and the Assessing District meet to review deficiencies and contract for the Designated Assessor to act as the Assessor of Record for the local Assessing District subject to the basic terms outlined in the Interlocal Agreement. A description of the compensation, paid by the local Assessing District not the County, is described starting on page 4 of the Agreement in the section titled Designated Assessor Compensation.
The actions designated in the proposed resolution are required by state law.
County Administration recommends adoption of a Resolution to name Aaron P. Powers the County Designated Assessor, and to approve an Interlocal Agreement to implement Public Act 660 of 2018.
Use of the Designated Assessor only occurs when the statutorily required audit by the State Tax Commission determines that a local assessing unit is not in substantial compliance with the assessing program approved and administered by the Commission. There is neither a retainer payment required from the County to name the Designated Assessor nor are there any payments from the County during the dormant period where compliance is achieved. Only is a particular unit is required to use the Designated Assessor is payment required. As such no impact to the General Fund Budget is anticipated.
Senate Fiscal Agency Analysis
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