When must the assessment roll be completed and certified by the assessor?

The assessment roll must be completed and certified by the assessor on the first Monday in March. This timing is significant because it aligns with the requirements established by Michigan law governing property assessment processes. Completing the assessment roll by this date allows local governments to effectively prepare for the upcoming tax year and ensures that property owners receive timely notices regarding their assessment values.

Waiting until later dates could delay the entire assessment process, impacting the collection of taxes and potentially causing confusion for property owners. Therefore, the first Monday in March serves as a crucial deadline for assessors to fulfill their responsibilities in a timely manner.