M Civ JI 90.08 Assessed Value

The owners of certain parcels have introduced in evidence the assessed values placed on the property by the [ name of assessing authority ] for real estate taxes. The assessed values are not controlling, but you have a right to consider these assessments in connection with all other evidence in arriving at the market value of the property.

The law requires that assessments for real estate tax purposes be made at 50 percent of the true cash value.

Note on Use

If the property owner has introduced evidence of the condemning authority’s assessed valuation of the property, this instruction should be given.

Comment

See In re Memorial Hall Site, 316 Mich 360; 25 NW2d 516 (1947); Detroit v Sherman, 68 Mich App 494; 242 NW2d 818 (1976); Muskegon v Berglund Food Stores, Inc, 50 Mich App 305; 213 NW2d 195 (1973).

History

M Civ JI 90.08 was added February 1, 1981.