MHHS · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
330 Correction of roll
misdescription in any of the information shown on the tax roll, the
municipality may correct the tax roll for the current year only and
on correcting the roll, it must prepare and send an amended tax
notice to the taxpayer.
(2) If it is discovered that no tax has been imposed on a taxable
property or business, the municipality may impose the tax for the
current year only and prepare and send a tax notice to the taxpayer.
(3) If exempt property becomes taxable or taxable property
becomes exempt under section 368, the municipality must correct
the tax roll and on correcting the roll, it must send an amended tax
notice to the taxpayer.
(4) The date of every entry made on the tax roll under this section
must be shown on the roll.
1994 cM-26.1 s330