§ 11.7. City Tax Roll.

After the Board of Review has completed its review of the assessment roll, the Assessor shall prepare a copy of the assessment roll to be known as the "City Tax Roll." The Assessor shall then spread upon said tax roll the several amounts determined by the City Council to be charged, assessed, or reassessed against persons or property. The Assessor shall also spread the amounts of the general ad valorem city tax, county tax, and school tax according to and in proportion to the several valuations set forth in said assessment roll. To avoid fractions in computations on any tax roll, the Assessor may add to the amount of the several taxes to be raised not more than the amount prescribed by statute. Any excess created thereby on any tax roll shall belong to the city.

State law reference

Completion of assessment, avoidance of fractions, MCL 211.39.