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ASSESSOR’S OFFICE (APPRAISER’S OFFICE) ASSESS ALL TAXABLE PROPERTY AT 50% OF MARKET VALUE. DEFEND, MANY PARCELS, WIDE FOCUS. DECREASE, DECLINE IN UNIFORMITY. FRAME-IN” APPRAISAL, MUCH SMALLER NUMBER OF ARCELS (SOLD, I/E), MUCH NARROWER FOCUS. ITE APPRAISAL REPORT, REMAINING BEST MPARABLE PARCELS (SOLD, I/E), NARROWEST FOCU

ASSESSOR’S OFFICE (APPRAISER’S OFFICE) ASSESS ALL TAXABLE PROPERTY AT 50% OF MARKET VALUE. DEFEND, MANY PARCELS, WIDE FOCUS. DECREASE,DECLINEIN UNIFORMITY

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Page 1: ASSESSOR’S OFFICE (APPRAISER’S OFFICE) ASSESS ALL TAXABLE PROPERTY AT 50% OF MARKET VALUE. DEFEND, MANY PARCELS, WIDE FOCUS. DECREASE,DECLINEIN UNIFORMITY

ASSESSOR’S OFFICE(APPRAISER’S OFFICE)

ASSESS ALL TAXABLE PROPERTY AT 50% OF MARKETVALUE.

DEFEND,

MANY PARCELS, WIDE FOCUS.

DECREASE, DECLINE IN UNIFORMITY.

“FRAME-IN” APPRAISAL, MUCH SMALLER NUMBER OFPARCELS (SOLD, I/E), MUCH NARROWER FOCUS.

WRITE APPRAISAL REPORT, REMAINING BESTCOMPARABLE PARCELS (SOLD, I/E), NARROWEST FOCUS.

Page 2: ASSESSOR’S OFFICE (APPRAISER’S OFFICE) ASSESS ALL TAXABLE PROPERTY AT 50% OF MARKET VALUE. DEFEND, MANY PARCELS, WIDE FOCUS. DECREASE,DECLINEIN UNIFORMITY

PREPARE AND SUBMIT CITY’S APPRAISAL REPORT, PREPARE REFUTATION OF PETITIONER’S APPRAISALREPORT, AND REPRESENT CITY AT HEARING.

TAX COURT

ADJUST ASSESSMENTS WHEN SUCCESSFUL DEFENSETHEREOF AT TAX COURT IS UNLIKELY, AND REASONABLESETTLEMENT CAN BE ACHIEVED.

FILE NECESSARY TAX COURT PLEADINGS, MOTIONS,AND OTHER DOCUMENTS.

PREPARE FOR POSSIBLE REHEARING OR APPEAL.

(MICHIGAN TAX TRIBUNAL)

2. RESIDENTIAL AND SMALL CLAIMS.1. ENTIRE.

$240,000

Page 3: ASSESSOR’S OFFICE (APPRAISER’S OFFICE) ASSESS ALL TAXABLE PROPERTY AT 50% OF MARKET VALUE. DEFEND, MANY PARCELS, WIDE FOCUS. DECREASE,DECLINEIN UNIFORMITY
Page 4: ASSESSOR’S OFFICE (APPRAISER’S OFFICE) ASSESS ALL TAXABLE PROPERTY AT 50% OF MARKET VALUE. DEFEND, MANY PARCELS, WIDE FOCUS. DECREASE,DECLINEIN UNIFORMITY

CONTRACT WORK FOR COUNTY$35 PER PARCEL MAY HAVE RESULTED IN $5,000 TO $7,500.

1 TO 2 HOURS PER WEEK.

STC PHYSICAL INSPECTIONS (OMITTED PROPERTYDISCOVERY).

Page 5: ASSESSOR’S OFFICE (APPRAISER’S OFFICE) ASSESS ALL TAXABLE PROPERTY AT 50% OF MARKET VALUE. DEFEND, MANY PARCELS, WIDE FOCUS. DECREASE,DECLINEIN UNIFORMITY

STATE TAX COMMISSIONASSESSING REVIEW

CYCLICAL PHYSICAL INSPECTIONS (20% OF PROPERTYEVERY 5 YEARS).

NOT PRIORITIZED, NOT PERFORMED.

BIG DEAL? NO BIG DEAL?

OMITTED PROPERTY DISCOVERY.

Page 6: ASSESSOR’S OFFICE (APPRAISER’S OFFICE) ASSESS ALL TAXABLE PROPERTY AT 50% OF MARKET VALUE. DEFEND, MANY PARCELS, WIDE FOCUS. DECREASE,DECLINEIN UNIFORMITY

CLERICAL LABOR POOLFEWER PEOPLE TO PERFORM SAME AMOUNT OF WORK.

LOGICAL AND COST EFFECTIVE TO GROUP STAFF WHICHPERFORMS GENERIC/CLERICAL WORK.

NEITHER LOGICAL NOR COST EFFECTIVE TO GROUP STAFFWHICH PERFORMS SPECIFIC WORK REQUIRING ADVANCEDSKILL SETS AND QUALIFICATIONS (CERTIFICATIONS, ETC).

POOLING SECRETARY/CLERICAL ASSISTANTS, DEPARTMENTAIDES, CLERKS, CASHIERS, AND THE LIKE WOULD BELOGICAL AND COST EFFECTIVE.

POOLING INSPECTORS, APPRAISERS, ENGINEERS,ACCOUNTANTS, AND THE LIKE WOULD BE ILLOGICALAND COST DEFECTIVE.

Page 7: ASSESSOR’S OFFICE (APPRAISER’S OFFICE) ASSESS ALL TAXABLE PROPERTY AT 50% OF MARKET VALUE. DEFEND, MANY PARCELS, WIDE FOCUS. DECREASE,DECLINEIN UNIFORMITY

SUMMARYNO REQUEST FOR LEGAL HELP.

NO REQUEST FOR APPRAISAL HELP.ONCE IN 17 YEARS (FORD PERSONAL PROPERTY).

PROCESS OUR OWN ASSESSMENT NOTICES ANDPERSONAL PROPERTY STATEMENTS FOR MAILING.

INCREASED WORKLOAD DUE TO TAX COURT PREP ANDSTC PHYSICAL INSPECTIONS WITH SAME STAFF = STABLEWORK LOAD WITH REDUCED STAFF.

DECLINING ECONOMY RESULTING IN MORE TOTAL WORKFOR OTHER DEPARTMENTS? PLANNING? BLDG? ETC?

Page 8: ASSESSOR’S OFFICE (APPRAISER’S OFFICE) ASSESS ALL TAXABLE PROPERTY AT 50% OF MARKET VALUE. DEFEND, MANY PARCELS, WIDE FOCUS. DECREASE,DECLINEIN UNIFORMITY

MORE THAN OCCASIONALLY I SPEND SUBSTANTIALAMOUNTS OF MY OWN TIME AFTER HOURS ON CITY ASSESSING WORK, AND EXPECT NOTHING IN RETURN.

CREATE CLERICAL LABOR POOL FROM BOTTOM UP,NOT TOP DOWN.

UNLESS AND UNTIL CLERICAL POSITIONS ARE MAXIMALLYUTILIZED IN A CLERICAL LABOR POOL, I REPSECTFULLYREQUEST THAT I NOT BE EXPECTED TO CONTRIBUTE EVENMORE OF MY OWN TIME AFTER HOURS AS A RESULT OFAPPRAISER STAFF BEING ASSIGNED TO SUCH A POOL.

ANY OTHER DEPARTMENT THAT APPEARS AT QUASI-JUDICIAL HEARINGS AT THE FREQUENCY OF THE ASSESSOR’S OFFICE WITHOUT LEGAL AID?