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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. Management costs in timber-cutover include _ which are usually the largest expense in this classification
directly benefit
hear appeals from taxpayers or their agents
taxes
May 1
2. The income approach calculates the _ of a future income stream
expenses allowable
real property
present worth
1 rod
3. The March Board of Review may change assessments - exemptions - and classification property. What additional authority were they given by Proposal A?
cost
Industrial Facility Tax Abatement
income
to hear appeals of the tentative taxable value
4. Used to estimate the cost of constructing improvements to the land
Form L-4025
cost approach
local government unit
fee simple
5. Approved by voters in 1978
directly benefit
5 -280 lineal feet
Headlee Amendment
economic obsolescense
6. Economic condition factors (are/are not) applied to land and buildings
uniform rates
cost - sales comparison (market) - and income
are not
estimate the assessment
7. Accurate _ and _ are necessary because assessments are only as accurate as the data used to calculate them
property record cards and assessment maps
Genesee County
expenses allowable
supervisor
8. Michigan's Constitution provides for _ of taxation
Form L-4025
median
Michigan General Property Tax Act
uniform rates
9. IFT's affect only the building value...
power to tax - eminent domain - police power - escheat
never the land
Form L-4024
direct sales comparison
10. _ is the rent actually received for a property
Front foot
specific tax
contract rent
July and December BOR
11. _ includes the discount rate - recapture rate - and the effective rate.
taxes
by contacting one of the parties to the transaction (buyer - seller - or realtor)
Capitalizaiton rate
cost
12. Deadline for filing personal property statements
first Monday in June
Cost Approach
February 20
General Land Office survey
13. The right to use - occupy - and control a property for the length of the lessee's life
# of acres times 43 -560 divided by known dimension
life estate
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
Taxable Value x Millage Rate = Tax Bill
14. Used to value the income stream of a property
physical - functional - and economic
income approach
sewers - paving - curbing - sidewalks - grading and widening streets - parks - bridges - and water and sewer lines
Replacement cost
15. 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?
State Tax Commission
State Tax Commission
first Monday in June
a plus adjustemnt for the fireplace to the comp
16. Ordinance established the laws that cover Michigan - Ohio - Indiana - Illinois - and Wisconsin
Michigan Constitution
real estate
Federal Northwest
reproduction cost
17. The CAMA system should be able to calculate the valuation of properties by direct capitalization in the _ approach
soil survey; land value
gross rent multipliers
3/4 Proposal
income
18. Radius squared times Pi (3.1416)
Cost Approach
median
the property owner or lessee - or the local government may begin the process of its own volition
Circle computation of area
19. The four basic steps in the sales comparison approach is _
Number 1
select sales of comparable properties - list the sales - adjust the sales to the subject - and correlate and justify the value of the subject property
income
local government unit
20. Computer assisted mass appraisal
never the land
typical farm buildings
36 sections
CAMA
21. Potential income minus vacancy - bad debt - and operating expenses is the _
power to tax - eminent domain - police power - escheat
net income
Replacement cost
$1 per acre
22. Michigan Tax Tribunal Appeals of special assessments are first appealed to the _ or _ and then to the _
adverse possession
exempt
Township Board; City Council
640 acres
23. A report of Real and Personal Property Taxable Valuations prepared by county equalization; submitted to STC by fourth Monday in April
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
Form L-4046
Rectangular computation of area
Michigan Constitution
24. Deadline for filing Principal Residence Affidavits
Tuesday following First Monday
$421 -052
partial estate
May 1
25. Article 9 of the Michigan Constitution provides for uniform property taxation which may not exceed _ of true cash value which is defined as being the _
50%; usual selling price
Tuesday following First Monday
Taxable Value X Millage Rate
General Land Office survey
26. If a business fails to file a personal property statement - the assessor shall _
Tuesday following First Monday
real estate
estimate the assessment
real property
27. Length times the width
February 20
present worth
Rectangular computation of area
income
28. Report of Taxable Valuations Including Additions - Losses and Totals as approved by BOR;
Form L-4025
Headlee Amendment
exempted
$1 per acre
29. Pole barns - silos - and large grain bins are considered _
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
typical farm buildings
Township Board; City Council
fee simple - partial estate - and life estate
30. The formula for calculating tax bills is _
Taxable Value x Millage Rate = Tax Bill
replacement cost
Front foot
a plus adjustemnt for the fireplace to the comp
31. The market rent times the number of units availabe to rent is _
income / value
Tuesday following; first Monday in March
northeast corner with section 1 and proceed west to section 6
potential gross income
32. If the Board of Review or Michigan Tax Tribunal changes the assessed - equalized - or taxable value - that value is used as the _
transferability
beginning value the following year
not standard depth
July and December BOR
33. _ do not include property taxes - depreciation - debt retirement - or interest earned on the funds invested in the property
Open Meetings Act
by contacting one of the parties to the transaction (buyer - seller - or realtor)
market comparison approach; cost approach
operating expenses
34. Personal property forms must be approved by the _
State Tax Commission
Board of Review; Michigan Tax Tribunal
Income / rate
the property owner or lessee - or the local government may begin the process of its own volition
35. Two types of maps that are used in valuing agricultural land are _ maps and _ maps
never depreciated
5 -280 lineal feet
soil survey; land value
36 sections
36. Usually valuing farmland is done by the _ for the land values and the _ for the buildings.
ground floor area
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
market comparison approach; cost approach
cost
37. In a residential neighborhood - the measurement usually used in developing cost is _
Front foot
Interest or discount
Replacement cost
contract rent
38. If the interest rate is 5% - the effective tax rate is 2% - the recapture rate is 2.5% - and the income attributed to the building is $40 -000. The value of the building is _
potential income; vacancy - bad debt and operating expenses
$421 -052
Form L-4260
Income / rate
39. Assessor Affidavit Regarding 'Uncapping' of Taxable Value; used when it is discovered that a property value should have been uncapped but wasn't
Number 1
Form L-4054
reducing
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
40. Special assessments are not levied on all real and personal property that...
640 acres
benefits from the special assessment
real and personal
43 -560 square feet
41. Cost to construct an exact duplicate of the subject
Board of Review; Michigan Tax Tribunal
operating expenses
reproduction cost
local government unit
42. The first meeting of the BOR is held on the _
replacement cost
real property
Tuesday following; first Monday in March
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
43. Formula used to calculate taxes is _
Taxable Value X Millage Rate
first Monday in June
Form L-4022
sales comparison
44. Methods used to describe property in Michigan
Taxable Value X Millage Rate
Michigan Constitution
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
Rectangular survey; metes and bounds; platted or recorded subdivision
45. The BOR _ and _ the roll
exterior
reproduction cost
expenses not allowable
receives and reviews
46. A consumer must want the product for it to have value
May 1
net income
desirability
Form L-4046
47. _ measures value in exchange; it is based on the principle of substitution
exempt
Income / rate
reducing
direct sales comparison
48. The CAMA system should be able to select comparable sales - make adjustments to the comps - and come up with an estimate of market value for the subject in the _ approach
sales comparison
at 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
February 20
49. The second meeting of the BOR is held to _
value in use
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
specific tax
hear appeals from taxpayers or their agents
50. The cost approach is used to estimate _ of an _
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
Open Meetings Act
market value; existing property
exempt