Section R. 209.45 - Assessment of utilitiesRule 45.
(1) The annual reports of a state assessed utility shall be filed in a manner and on forms prescribed by the state board of assessors.(2) Reports required to be filed by local governing officials listing valuation and taxes levied shall be on forms and in the manner as prescribed by the board.(3) Hearings at the annual meeting of the state board of assessors shall be conducted pursuant to section 11 of Act No. 282 of the Public Acts of 1905, as amended, being S207.11 of the Michigan Compiled Laws.Mich. Admin. Code R. 209.45