Resolved the Calhoun County Board of Commissioners does hereby approve the resolution approving the 2020 Apportionment Report pursuant to Michigan Compiled Law 211.37 as presented.
|Equalization and Administration recommend the Calhoun County Board of Commissioners approve the resolution approving the 2020 Apportionment Report pursuant to Michigan Compiled Law 211.37 as presented.
|Michigan law requires that the County Board of Commissioners hold an apportionment session each October. At this
session, the Board of Commissioners must examine documentation submitted to it that shows the amount of money to
be raised by ad valorem levies (i.e., levies against taxable value) in each Township for school, highway, Township, and
other purposes. The Board of Commissioners must authorize these levies and require the correction of any defects or
omissions concerning the documentation or the proceedings related to those levies if it appears to the Board that there is
a defect or omission in the documentation or proceedings. Lastly, the Board of Commissioners must approve an
Apportionment Report, thereby apportioning the millage levies, and direct the spread of those millage levies against the
taxable value of properties within the Cities and Townships of the county.
The action of the County Board of Commissioners concerning the spread of these levies is final except for changes by the
State Tax Commission upon your approval. The Apportionment Report approved by the Board of Commissioners will be
be the official authorization for roughly 50 taxing authorities within the county to levy property taxes in 2020. These taxing
entities range from Townships to various authorities to local school districts to Calhoun County itself and provide
important public safety, health, economic development, and educational services benefiting county residents.
The Equalization Department has prepared the attached 2020 Apportionment Report (Form L-4402) for the consideration
of the Board of Commissioners. The County Board of Commissioners is also responsible for ensuring that the 50-mill limit
imposed by Article IX, Section 6 of the State Constitution is not exceeded. As part of the Apportionment Report
preparation process, the Equalization Department compiled the attached Summary of 2020 Millage Rates. The Equalization
Department has reviewed this millage rate information and nowhere within the county is the 50-mill constitutional limitation
exceeded. Lastly, the Equalization Department has also prepared the attached County Board of Commissioners resolution
which has been reviewed by legal counsel and which approves the proposed 2020 Apportionment Report.