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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. The estimated potential gross income less allowances for vacancy and rent loss plus other income or miscellaneous income is _
effective gross income
Michigan Constitution
supervisor
contract rent
2. Effective gross income is the estimated _ less _ for _ and _ plus other _ or _
Form L-4260
lots and blocks
at value
potential gross income; allowances; vacancy; rent loss; income; miscellaneous income
3. The three principal steps in the cost approach are _
Tuesday following the second
Cost Approach
value in use
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
4. Equity within the 83 counties of the state is the responsibility of the _
sales comparison
specific tax
State Tax Commission
percent good
5. You verify a sale _
by contacting one of the parties to the transaction (buyer - seller - or realtor)
exempt
are not
50%; usual selling price
6. Formula used to calculate taxes is _
Income / rate
Taxable Value X Millage Rate
$1 per acre
potential income; vacancy - bad debt and operating expenses
7. Length times the width
potential gross income; allowances; vacancy; rent loss; income; miscellaneous income
Tuesday following the second
present worth
Rectangular computation of area
8. Equity at the local level is the responsibility of the _
income / value
assessor and Board of Review
percent good
correct clerical errors and mutual mistakes of fact; they may also hear poverty appeals that were not heard at the March BOR
9. _ soil is considered the most productive
Form L-4046
February 20
Economic condition factor
Number 1
10. Proposal A had the immediate result of _ property taxes in the state
cost - sales comparison (market) - and income
reducing
$421 -052
July; July Board of Review
11. The discount rate may be developed by the following:
is
effective gross income
December 31
Summation Method- Bank of Investment Method - and Market Comparison Method
12. The value property has in a specific use
a plus adjustemnt for the fireplace to the comp
Rectangular survey; metes and bounds; platted or recorded subdivision
value in use
supervisor
13. Accurate _ and _ are necessary because assessments are only as accurate as the data used to calculate them
property record cards and assessment maps
contract rent
real property
market value; existing property
14. Unknown dimension formula
# of acres times 43 -560 divided by known dimension
Headlee Amendment
at value
first Monday in June
15. Most taxpayers must appeal to the local _ before appealing to the _
demand one
Board of Review; Michigan Tax Tribunal
February 20
Replacement cost
16. Number of acres in the E 1/2 of the W 1/2 of hte NW 1/4
40
transferability
640 acres
May 1
17. The _ to value is best used for mass appraisals being done by the assessor.
typical farm buildings
net income
expenses not allowable
Cost Approach
18. It is necessary to have an evening meeting unless the residents...
sales comparison approach
demand one
the prior year's taxable value minus losses times the lesser of 105% or the CPI (whichever is less) plus additions
Tuesday following First Monday
19. A limits the maximum amount of ad valorem taxes that may be levied for school district operating purposes. The change this maximum requires a vote of _ of the legislature to approve.
3/4 Proposal
a plus adjustemnt for the fireplace to the comp
Tuesday following Third Monday
October 31
20. Two types of maps that are used in valuing agricultural land are _ maps and _ maps
soil survey; land value
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
market value; existing property
Triangle computation of area
21. Notices of the decisions of the BOR must be mailed by the _
transferability
Form L-4023
first Monday in June
Plant Rehabilitation and Industrial Development Districts - Act 198 of 1974
22. A report of Real and Personal Property totals prepared by the county equalization department; submitted to STC by the third Monday in April
beginning value the following year
directly benefit
Form L-4024
are not
23. Public rights-of-way are _
the prior year's taxable value minus losses times the lesser of 105% or the CPI (whichever is less) plus additions
exempt
36 sections
$421 -052
24. Movable irrigation systems including pumps not an integral part of a well are _ and are _
effective gross income
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
Plant Rehabilitation and Industrial Development Districts - Act 198 of 1974
agricultural personal property; exempt
25. The March Board of Review may change assessments - exemptions - and classification property. What additional authority were they given by Proposal A?
# of acres times 43 -560 divided by known dimension
partial estate
to hear appeals of the tentative taxable value
40
26. It (is not necessary to use __________ when valuing agricultural property.
are not
net income
Interest or discount
county multipliers
27. Management costs in timber-cutover include _ which are usually the largest expense in this classification
taxes
Tuesday following; first Monday in March
Economic condition factor
5 -280 lineal feet
28. Michigan's Constitution uses _ to determine assessments
true cash value
sales comparison
property record cards and assessment maps
5 -280 lineal feet
29. Deadline for filing personal property statements
rate x value
Tuesday following First Monday
March BOR
February 20
30. Special assessments must _ the properties in the district
directly benefit
Plant Rehabilitation and Industrial Development Districts - Act 198 of 1974
market rent
Summation Method- Bank of Investment Method - and Market Comparison Method
31. Report of Taxable Valuations Including Additions - Losses and Totals as approved by BOR;
Form L-4025
not standard depth
Interest or discount
640 acres
32. Analysis for Equalized Valuation prepared by the county equalization department; submitted to the STC by the third Monday in April
Form L-4023
Site/location
Form L-4024
County multipliers
33. _ is a loss in value caused by factors outside the property
physical - functional - and economic
economic obsolescense
Michigan Constitution
replacement cost
34. Not transfers of ownership
The Land Residual
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
Number 1
determining the primary use of the property; in this case probably agricultural or residential
35. The Tuesday following the third Monday in _ is the _ meeting.
Replacement cost
demand one
never the land
July; July Board of Review
36. _ is estimating the cost of a building of similar design and utility
agricultural personal property; exempt
Form L-4260
Replacement cost
beginning value the following year
37. If the subject property has a fireplace and air-conditioning and the comp has only air-conditioning - what adjustment would be made to what property?
Private Forest Reserve
Reproduction cost
Replacement cost
a plus adjustemnt for the fireplace to the comp
38. Compares the property beign appraised to similar properties that have recently sold
sales comparison approach
Rectangular computation of area
electors
Taxable Value X Millage Rate
39. Value is determined by _
utility - scarcity - desirability - transferability
taxation - eminent domain - and police powers
Taxable Value x Millage Rate = Tax Bill
the most probable price in terms of money which a property will bring in a competitive and open market under all conditions requisite to a fair sale - the buyer and seller - each acting prudently - knowledgeably and assuming the price is not affected
40. The formula for calculating rate is _
reproduction cost
General Land Office survey
income / value
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
41. The highest degree of ownership
estimate the assessment
Headlee Amendment
Tuesday following the second
fee simple
42. A private claim describes property that was occupied prior to the _
General Land Office survey
Plant Rehabilitation and Industrial Development Districts - Act 198 of 1974
# of acres times 43 -560 divided by known dimension
Tuesday following the second
43. The middle of a ratio study where the ratios are ranked from lowest to highest or highest to lowest
not standard depth
Form L-4025
benefits from the special assessment
median
44. The formula for calculating income is _
Summation Method- Bank of Investment Method - and Market Comparison Method
sales prices of other parcels similar to the property being appraised
rate x value
Michigan Constitution
45. Personal property may be _
tangible or intangible
Cost Approach
demand one
exterior
46. The _ must approve the application for an IFT before the State Tax Commission approves the application
gross rent multipliers
local government unit
October 31
Form L-4054
47. There are _ in a geographical township
median
real and personal
36 sections
replacement cost new; depreciation
48. The most common types of ownership are _
contract rent
43 -560 square feet
fee simple - partial estate - and life estate
a plus adjustemnt for the fireplace to the comp
49. Report of Assessment Roll Changes and Classification; includes assessed values of all eleven classes of property
Form L-4022
utility - scarcity - desirability - transferability
real and personal
contract rent
50. Special assessments are not levied on all real and personal property that...
determining the primary use of the property; in this case probably agricultural or residential
General Land Office survey
track land sales
benefits from the special assessment