The Assessing Office operates under the requirements of the General Property Tax Act that was originally known as P.A. 206 of 1893. Most statutes are located between MCL 211.1 and 211.157.
The State Assessors Board in Lansing certifies all assessors. The State Assessors Board (SAB) certifies individuals at Levels 1, 2, 3 or 4 based on education, experience and examination. Municipalities are required to have an assessor whose certification is at least equivalent to the SAB's standard based on the total valuation and complexity of the unit of government.
The City of Ludington is required to have a Level 3 Assessor.
To develop an annual assessment and tax roll pursuant to the mandates of the State Property Tax Law and the City Charter. The Department coordinates activities of the Board of Review, develops special assessment rolls and prepares the biannual tax rolls. The Assessor's Office is responsible for the inventory of all property within the City, and the valuation of the taxable parcels therein. Both real property (land and buildings) and personal property (tangible) held by businesses are taxable.