Michigan Association of County Drain Commissioners Tips & Tricks to Preparing a Defensible Assessment Roll Stacy L. Hissong, Attorney Fahey Schultz Burzych Rhodes PLC July 17, 2019 macdc.us
Presentation Goals Successfully defend appeals “Manifest error or inequality” Prevent errors leading to assessment deficiencies or reassessments Create reputation for professionalism and good communication macdc.us
Presentation Outline Assessable Entities When Days of Review are Required Assessment Factors Dos and Don’ts at Day of Review macdc.us
Non-Exempt Properties Assessable entities MDOT Counties Railroads Townships Cities Villages Non-Exempt Properties macdc.us
Assessable entities MDOT Benefit to state highways 14A calculations Supplemental benefit Agreements macdc.us
Assessable entities Counties Benefit to county roads 14a calculations Supplemental benefits Road Commission assessments Agreements Not “At-Large” assessment for public health macdc.us
Assessable entities Railroads 14a vs. other assessment methodologies Supplemental benefits Notices macdc.us
Assessable entities Townships/Cities/Villages At-Large Assessment for Public Health Properties owned by municipalities for private benefit Supplemental benefits Agreements macdc.us
Assessable entities Properties Exempt from Special Assessment Public Purpose State and Federal Lands Colleges and Universities County Lands Land Banks Township/City/Village Lands Schools Cemeteries Agreements
Assessable entities Properties NOT Exempt from Special Assessment Private schools Churches PA 116 properties Certain quasi-governmental entity-owned properties DDAs Transportation authorities Water and sewer authorities Public properties used for “private” purposes Non-profit organizations macdc.us
When Days of Review are Required Any change in apportionment percentages requires a Day of Review Petitioned Projects Exception: Section 193 Revisions to Drainage District Boundaries Update Current Assessment Roll Past Errors Splits/Combos Exempt Properties Change in Methodology macdc.us
Update Current Assessment Roll Past Errors “Myrna” Issues Check all rolls before assessing macdc.us
Update Current Assessment Roll Splits/Combos Day of Review may be necessary Cannot change other apportionment percentages macdc.us
Update Current Assessment Roll Purchase/sale involving exempt owner Impact on outstanding multi-year roll Land Banks May require Day of Review for new assessments macdc.us
Assessment Factors Base Benefit Factor Acreage Land Use Proximity Project Specific Factors macdc.us
Assessment Factors Base Benefit Factor Impact on future assessments Factor is percentage and not “$ minimum” Reasoning for factor percentage Percentage of total project cost vs. backing into a percentage macdc.us
Assessment Factors Acreage Factor Consistency Road right-of-way included? Check for errors Equalization GIS
Assessment Factors Land Use Factor Equalization classifications Zoning classifications Consideration of future land use/zoning “14a” analysis Detention Exceptions Explanation/Summary macdc.us
Do these factors apply to future maintenance projects??? Assessment Factors Project Specific Factors Proximity Branches Special work Property owner culverts/crossings Do these factors apply to future maintenance projects??? macdc.us
Pre-Payments Required by Section 154(5)(e) Considerations: Computation of Cost Pre-payment letter with deadline date Calculation of interest for pre-payments after borrowings Communications with large stakeholders MDOT County Townships/Cities Property owners with large assessments Larger text macdc.us
Do’s and Don’ts at Day of Review Conflicts of Interest/Special Commissioner Notices/Publications MDOT Review Computation of Costs Methodology Summary Appeal Process
Fahey Schultz Burzych Rhodes PLC Questions? Stacy L. Hissong Fahey Schultz Burzych Rhodes PLC shissong@fsbrlaw.com www.fsbrlaw.com macdc.us