Instructions For Form 3944 - Request For Approval For A Computerized Tax Roll By A County Treasurer

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Instructions for Form 3944
Request for Approval for a Computerized Tax Roll
by a County Treasurer
As amended 2002 Act 505
Lines not listed here require no explanation.
PART 4: Procedures and Requirements.
PART 1: Precollection Tax Roll.
Line 10. The daily collections must be deposited intact. If,
Line 1. Please submit copies of two pages from the tax roll
for major reasons, the deposit cannot be made daily, separate
and a copy of the assessor's warrant. One page of the tax
deposits for each day's tax collections, equaling the amount
roll should show metes and bounds descriptions; the second
of that day's actual collections that are recorded in the tax
page, platted subdivision descriptions. Both pages must show
receipts journal must be made and tendered to the bank. This
the spread of taxes. An additional page must be submitted
will result in each deposit being listed as separate items on
that depicts a special assessment when a special assessment
the bank statement.
is not listed on one of the other precollection tax roll pages.
Line 12. The description of security procedures should
address the procedures you have implemented that will
PART 2: Tax Roll Changes.
safeguard the data in the computer from loss due to fire or
Line 3. The example must include the split of a metes and
power failure, unauthorized access or changing and updating
bounds description and include the parcel code(s), the original
data, how data will be reestablished if destroyed by fire or
and prorated SEV and TV, and tax spreads for the split
power failure, ability to discover unauthorized changes or
descriptions.
posting (updating) and backup off-site storage.
Line 4. The computer printout must include the parcel number,
Line 14. Describe the other procedure you have implemented
description, Tax Tribunal docket number, State Tax
that will allow public viewing of the posted (current updated)
Commission identification, date of ruling, board of review
tax collection roll.
meeting identification (date, etc.), original and adjusted SEV
and TV and adjusted tax spread.
Please call or write the office listed below if you have any
questions regarding the use of the computerized database as
PART 3: Settlement Tax Roll.
the tax roll or completing the application for approval.
Line 5. The example of the settlement roll must illustrate the
posting of the tax receipts or transaction number, date of
Michigan Department of Treasury
payment and partial payment validation with unpaid balance
State Tax Commission
listed on the settlement roll for collecting partial payment. (Any
P.O. Box 30471
one or more taxes [school, county, etc.] plus fees and/or
Lansing, MI 48909-7971
penalty undivided interest etc., as applicable.)
517-373-0500
Lines 6 through 9. The collecting treasurer's certificate (Line
7) must certify that all tax collections are posted in the
settlement roll with the tax receipt or transaction number or
numbers for payment or partial payments, the balance of
unpaid taxes and date(s) paid listed in the settlement roll
adjacent to the description and spread of taxes.
The assessor's warrant must certify that the original SEV
and TV, adjusted SEV and TV, taxes spread and adjusted tax
spreads are correctly recorded in the settlement roll. Copies
of the printouts required for lines 3 and 4 could be the
documentation required by line 9.
The treasurer's certificate, assessor warrant and line 9
documentation must be attached to the settlement roll when
tendered to the County Treasurer.

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