Which of the following is NOT a procedure established by the General Property Tax Act?

The correct answer is that the transfer of ownership of all properties is not a procedure established by the General Property Tax Act. The General Property Tax Act primarily focuses on the assessment and taxation processes, which include establishing the assessment roll, certifying taxes, and collecting delinquent taxes.

While the act involves procedures related to property taxation, the transfer of ownership is typically governed by different laws and regulations concerning real estate transactions, title transfer, and property conveyance. These aspects are not directly stipulated by the General Property Tax Act, thus distinguishing them from the other options provided, which directly relate to property tax administration and management. This helps clarify that the act does not dictate the procedures surrounding property ownership transfer but rather focuses on how properties are assessed and taxed by local jurisdictions.