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Test your basic knowledge |
MCAO: Michigan Certified Assessing Officer
Start Test
Study First
Subject
:
certifications
Instructions:
Answer 50 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. Report of Taxable Valuations Including Additions - Losses and Totals as approved by BOR;
Form L-4025
Tuesday following; first Monday in March
Cost Approach
Board of Review; Michigan Tax Tribunal
2. Michigan's Constitution provides for _ of taxation
Taxable Value x Millage Rate = Tax Bill
3/4 Proposal
uniform rates
reducing
3. Property Transfer Affidavit; must be filed by purchaser within 45 days of transfer
Tuesday following; first Monday in March
Form L-4260
effective gross income
property record cards and assessment maps
4. Report of Assessment Roll Changes and Classification; includes assessed values of all eleven classes of property
are not
36 sections
Form L-4022
direct sales comparison
5. Convened to correct clerical errors - mutual mistakes of fact or qualified errors
July and December BOR
exempt
cost approach
fee simple - partial estate - and life estate
6. The most common types of ownership are _
real and personal
Front foot
fee simple - partial estate - and life estate
track land sales
7. Cost to construct an exact duplicate of the subject
February 20
1 rod
reproduction cost
contract rent
8. Length times the width
$1 per acre
owners and interested parties of the property to be assessed
Rectangular computation of area
the property owner or lessee - or the local government may begin the process of its own volition
9. The definition of the economic principle of highest and best use is _
present worth
sales comparison approach
the reasonably probable and legal use of vacant land or improved property - which is physically possible - appropriately supported - financially feasible - and that results in the highest value
select sales of comparable properties - list the sales - adjust the sales to the subject - and correlate and justify the value of the subject property
10. Monday December Board of Review begins
transferability
Tuesday following the second
market comparison approach; cost approach
Private Forest Reserve
11. IFT's affect only the building value...
market rent
property record cards and assessment maps
owners and interested parties of the property to be assessed
never the land
12. Members of the Board of Review must be _ of the township
income
determining the primary use of the property; in this case probably agricultural or residential
potential gross income
electors
13. There are _ in a geographical township
Form L-4023
36 sections
Michigan Constitution
location - time of sale - finanical terms of sale - physical differences - and restrictions of use
14. The market rent times the number of units availabe to rent is _
select sales of comparable properties - list the sales - adjust the sales to the subject - and correlate and justify the value of the subject property
Tuesday following the second
sales prices of other parcels similar to the property being appraised
potential gross income
15. _ are those expenses necessary for generating income. This includes reserves for replacements - accounting fees - advertising costs - maintenance costs such as lawn care - snow removal - repairs - trash removal - utilities - and a maintenance manager
supervisor
expenses allowable
replacement cost
physical - functional - and economic
16. The estimated potential gross income less allowances for vacancy and rent loss plus other income or miscellaneous income is _
Rectangular survey; metes and bounds; platted or recorded subdivision
Form L-4260
Interest or discount
effective gross income
17. _ do not include property taxes - depreciation - debt retirement - or interest earned on the funds invested in the property
beginning value the following year
lots and blocks
operating expenses
local government unit
18. _ is a loss in value caused by factors outside the property
February 20
lots and blocks
economic obsolescense
soil survey; land value
19. 16 1/2 feet =
cost - sales comparison (market) - and income
not standard depth
expenses not allowable
1 rod
20. Deadline for filing personal property statements
cost - sales comparison (market) - and income
Tuesday following; first Monday in March
February 20
exempted
21. The Private Forest Reserve Act specifies that the property in the reserve be assessed on the ad valorem at _
estimate the assessment
October 31
select sales of comparable properties - list the sales - adjust the sales to the subject - and correlate and justify the value of the subject property
$1 per acre
22. It is necessary to have an evening meeting unless the residents...
State Tax Commission
value in exchange
County Board of Commissioners
demand one
23. _ includes the discount rate - recapture rate - and the effective rate.
Interest or discount
36 sections
to hear appeals of the tentative taxable value
Capitalizaiton rate
24. _ is used to adjust the cosst approach to market value for residential properties
Tuesday following First Monday
Economic condition factor
GRM X MARKET RENT = MARKET VALUE
market comparison approach; cost approach
25. Formula used to calculate taxes is _
assessor and Board of Review
Capitalizaiton rate
12
Taxable Value X Millage Rate
26. Accurate _ and _ are necessary because assessments are only as accurate as the data used to calculate them
property record cards and assessment maps
Capitalizaiton rate
a plus adjustemnt for the fireplace to the comp
Industrial Facility Tax Abatement
27. Enacted in 1893
by contacting one of the parties to the transaction (buyer - seller - or realtor)
deed- land contract- conveyance to a trust- distribution from a trust- change in beneficiary of trust- distribution after owner dies- lease- corporation partnership- tenancy in common transfers of ownership- spouse to spouse- tenancy by entireties- l
Michigan General Property Tax Act
Form L-4054
28. It (is not necessary to use __________ when valuing agricultural property.
county multipliers
demand one
12
Form L-4046
29. If a property owner has an agricultural use on 1/2 their property - they may designate a specific number of wooded acres as _
never the land
correct clerical errors and mutual mistakes of fact; they may also hear poverty appeals that were not heard at the March BOR
income / value
Private Forest Reserve
30. The second meeting of the BOR is held to _
Open Meetings Act
never depreciated
potential income; vacancy - bad debt and operating expenses
hear appeals from taxpayers or their agents
31. The Commercial Forest Act permits an owner to put property into a program that permits payment of a _ in lieu of the ad valorem rates
depreciation
transferability
specific tax
Number 1
32. Usually valuing farmland is done by the _ for the land values and the _ for the buildings.
market comparison approach; cost approach
Form L-4022
exempt
a plus adjustemnt for the fireplace to the comp
33. Equity at the local level is the responsibility of the _
General Property Tax Act
discount rate - recapture rate - effective tax rate
Headlee Amendment
assessor and Board of Review
34. Buildings on leased lands _ personal property
are
percent good
by contacting one of the parties to the transaction (buyer - seller - or realtor)
5 -280 lineal feet
35. The March Board of Review may change assessments - exemptions - and classification property. What additional authority were they given by Proposal A?
to hear appeals of the tentative taxable value
discount rate - recapture rate - effective tax rate
agricultural personal property; exempt
cost approach
36. _ soil is considered the most productive
value in exchange
Tuesday following Third Monday
the reasonably probable and legal use of vacant land or improved property - which is physically possible - appropriately supported - financially feasible - and that results in the highest value
Number 1
37. The BOR _ and _ the roll
receives and reviews
Michigan Constitution
CAMA
July and December BOR
38. A report of Real and Personal Property Taxable Valuations prepared by county equalization; submitted to STC by fourth Monday in April
Form L-4046
assessor and Board of Review
income approach
life estate
39. Approved by voters in 1978
select sales of comparable properties - list the sales - adjust the sales to the subject - and correlate and justify the value of the subject property
demand one
Private Forest Reserve
Headlee Amendment
40. Most taxpayers must appeal to the local _ before appealing to the _
Front foot
Board of Review; Michigan Tax Tribunal
tangible or intangible
Township Board; City Council
41. _ are applied to the cost schedules in the manuals
Taxable Value x Millage Rate = Tax Bill
County multipliers
1 rod
a plus adjustemnt for the fireplace to the comp
42. The government is authorized to levy taxes in the _
Form L-4022
fee simple
Interest or discount
Michigan Constitution
43. is the rent a property could command on the open market
50%; usual selling price
market rent
a. valuing the land separately using market data b. estimating the reproduction or replacement of the subject by building a substitute c. estimating the depresiation of the subject from the time it was built to the date of the assessment
Divide the sales price by the gross rent
44. Net income is _ minus _
# of acres times 43 -560 divided by known dimension
potential income; vacancy - bad debt and operating expenses
receives and reviews
3/4 Proposal
45. _ was designed to provide for the exemption from certain taxes; to levy and collect a specific tax from the owners of properties so exempted; and to provide for the transfer of the exemption certificates; also prescribes the power and dute of the STC
Plant Rehabilitation and Industrial Development Districts - Act 198 of 1974
County Board of Commissioners
Divide the sales price by the gross rent
the prior year's taxable value minus losses times the lesser of 105% or the CPI (whichever is less) plus additions
46. The formula for calculating rate is _
sales prices of other parcels similar to the property being appraised
market rent
Rectangular computation of area
income / value
47. The three approaches to value
cost - sales comparison (market) - and income
net income
real estate
operating expenses
48. If a business fails to file a personal property statement - the assessor shall _
economic obsolescense
exempted
effective gross income
estimate the assessment
49. Unknown dimension formula
# of acres times 43 -560 divided by known dimension
Taxable Value x Millage Rate = Tax Bill
Replacement cost
October 31
50. Notice of special assessment public hearings must be given to _
Form L-4024
Form L-4260
the usual selling price at the place where the property to which the term is applied shall be at the time of the assessment being the price which could be obtained therefore at private sale - and not at forced sale or auction sale
owners and interested parties of the property to be assessed