Form 4031 - July/december Board Of Review Affidavit Page 2
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2Form 4031, July/December Board of Review Affidavit Definitions
occurs only between the assessor and the taxpayer. The
Clerical Error
mutual mistake cannot be imputed to the assessor on
International Place Apartments
an agency theory unless the assessor makes a mistake
v
in performing his/her duties in spreading and assessing
Ypsilanti Township
the tax.
1996 Mich App. 79
Homeowner’s Principal Residence
On March 29, 1996 the Michigan Court of Appeals
clarified the meaning of the term “clerical error” found
Exemption
Homeowner’s Principal Residence Exemption that was
in MCL 211.53b which authorizes the correction of a
clerical error or mutual mistake of fact by the July and
not on the Tax Roll for the current and/or previous three
December Boards of Review. The Court of Appeals
years and not denied by the Assessor, Auditing County,
states that the July and December Boards of Review
or the Department of Treasury.
are allowed to correct clerical errors of a typographical
or transpositional nature. The July and December
Reversal of a Taxable Value Uncapping Is
Boards of Review are NOT allowed to revalue or
Treated as a Clerical Error
reappraise property when the reason for the action is
P.A. 23 of 2005, MCL 211.27a (4) provides as fol-
that the assessor did not originally consider all relevant
lows:
information.
...If the taxable value of property is adjusted under
Qualified Agricultural Exemption
subsection (3) and the assessor determines that there had
The July/December Board of Review has the authority
not been a transfer of ownership, the taxable value of the
to review a denial by the Assessor of Qualified
property shall be adjusted at the July or December Board
Agricultural Property Exemptions, for the current year
of Review. Notwithstanding the limitation provided in
only.
section 53b(1) on the number of years for which a
correction may be made, the July or December Board
The July/December Board of Review has the authority
of Review may adjust the taxable value of the property
to grant a Qualified Agricultural Property Exemption
under this subsection for the current year and for the 3
that was not on the Tax Roll for the current year and the
immediately preceding calendar years. A corrected
previous year, where the property met all requirements
tax bill shall be issued for each tax year for which
for the Qualified Agricultural Property Exemptions
the taxable value is adjusted by the local tax col-
status, and where the assessor has not previously denied
lecting unit of the local tax collecting unit has pos-
the exemption.
session of the tax roll or by the county treasurer
if the county has possession of the tax roll. For
Mutual Mistake of Fact
purposes of section 53b, an adjustment under this
subsection shall be considered the correction of a cleri-
On March 31, 2010, the Michigan Supreme court
clarified the meaning of the term “mutual mistake of
cal error.
fact” found in 211.53a which authorizes the recovery
of excess payments not made under protest. The Court
Please see STC Bulletin 9 of 2005.
previously defined “mutual mistake of fact” in Ford
Motor Co v City of Woodhaven, 475 Mich 425; 716
NW2d 247 (2006) as follows: “a ‘mutual mistake of
fact’ is “an erroneous belief, which is shared and relied
on by both parties, about a material fact that affects the
substance of the transaction.” To qualify under the
statute, the “mutual mistake of fact” must be one that
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