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Michigan Department of Treasury
3944 (Rev. 3-06)
Request for Approval of Computerized Tax Roll by County Treasurer
Issued under authority of P.A. 112 of 1990. Filing is voluntary
Use this form to apply to the State Tax Commission for authorization to use a computerized
State Tax Commission Use Only:
database as the tax roll.
Date Received:
Date Approved:
Date Denied:
P.A. 112 of 1990 as amended by P.A. 415 of 1994 and P.A. 505 of 2002, sets two conditions that must be met for the State Tax
Commission to authorize the use of a computerized database as the tax roll. They are: (1) the local tax collecting unit or the County
Treasurer must demonstrate that the proposed system has the capacity to enable the local unit to comply with property tax law; and (2)
the local unit must comply with all the requirements listed below. P.A. 505 of 2002 authorizes the County Treasurer to make the
application on behalf of the local units (a local unit may still make an application of its own right). It also indicates that the State Tax
Commission must approve or deny the application within 120 days.
As the Treasurer of _________________________ County, I certify that all local units for which this application applies comply with all
of the following requirements. A sample of the required reports is included as indicated below. A separate application is required for
each different computer system/software package used if the local units employ more than one system. A copy of each local unit's
security procedure (line 12) and the city or township governing body adopted resolution approving the request for authority to use a
computerized database as the tax roll (line 14) must be attached to this application.
PART 1: PRECOLLECTION TAX ROLL
1.
Will an original precollection tax roll be printed from the computerized data base and warranted by
Yes
No
the assessor? (Submit samples.)
2.
Will the assessor maintain the printed precollection tax roll until the redemption period (provided in
Yes
No
section 78k) following the entry of a judgment foreclosing property forfeited for delinquent taxes
(under section 78g), or the resolution of all pending appeals, whichever is later?
PART 2: TAX ROLL CHANGES
3.
Will the assessor prepare and maintain a separate computer printout of all parcel splits and
Yes
No
combinations, including sufficient information to document the accuracy of and provide an audit
trail for the splits or combinations, until the expiration of the redemption period (provided in section
78k) following the entry of a judgment foreclosing property forfeited for delinquent taxes (under
section 78g), or the resolution of all pending appeals, whichever is later?
4.
Will the assessor prepare and maintain a separate computer printout of all corrections and
Yes
No
adjustments to the precollection tax roll authorized by the board of review, State Tax Commission
or Tax Tribunal--including sufficient information to document the accuracy of and provide an audit
trail for all corrections and adjustments, until the expiration of the redemption period (provided in
section 78k) following the entry of a judgment foreclosing property forfeited for delinquent taxes
(under section 78g), or the resolution of all pending appeals, whichever is later?
PART 3: SETTLEMENT TAX ROLL
5.
Will the local tax collecting treasurer and the assessor produce a final computer-printed settlement
Yes
No
tax roll to certify taxes collected? (Submit samples.)
6.
Will the assessor certify that taxable valuations, state equalized valuations, adjusted valuations,
Yes
No
and the spread of taxes and adjusted taxes are correctly recorded in the settlement tax roll?
7.
Will the local tax collecting treasurer certify the delinquent taxes and that all tax collections are
Yes
No
posted on the settlement tax roll?
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