MERGE TOWN BUILDINGS IN ORDER MANUAL
The current edition of this manual is from February 2018. In the event an assessor determines that two or more parcels should be combined, a combination process is explained in the Michigan Assessors Manual Volume III. When a person owns more than one parcel, can two or more parcels be combined into a single parcel for assessing and tax purposes? The answer is yes under certain circumstances. Each parcel is required to be described on the roll and will generate its own assessment notice and tax bill. A larger parcel with a metes and bounds description could be described as being in part of the Northeast (NE) Quarter (1/4) of the Northwest (NW) Quarter (1/4) of Section 1 with a defined point of beginning (POB) and actual dimensions moving around the perimeter of the parcel back to the point of beginning (POB). In other words, a parcel in a platted subdivision will be listed by the plat’s name and lot number such as “Smith Gardens, Lot 1, Block 1”. To better understand this process, this article provides a step-by-step overview of what this entails.įirst, parcels must be listed and described on the assessment roll as to the nature of the respective property. One of these tasks is the review of individual parcels and their legal descriptions. Each year every local city or township assessor is required to perform a large number of tasks as part of the annual assessment roll process.
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