The cases before us involve the proper interpretation of the General Property Tax Act (GPTA), MCL 211.1 et seq. The circumstances in this case fall within the purview of these corrective statutes. Therefore, included in this comprehensive system are a number of various statutory procedures available to correct administrative errors that may occur in the assessment of real property tax.4 To varying degrees, most administrative errors are correctable so that the tax laws can be properly and fairly applied.

Within this system, local assessors are charged with overseeing the assessment of thousands of parcels of property and it is assumed that some mistakes will occur.

The General Property Tax Act (GPTA)3 provides a comprehensive system for the assessment of real and personal property for ad valorem tax purposes, for the collection of such taxes, and for administration of such laws. Proper resolution of this case is of major importance to municipal property tax administration, property tax levying entities and jurisprudence in this state. | 458 W South Street | Kalamazoo, MI 49007 | 26 Thall (P46421) | Bauckham, Sparks, Lohrstorfer, Thall & Seeber, P.C. Real property, taxable value, property transfer, Board of Review, General Property Tax Act (GPTA)

Meridian township assessor