![]() However, taken together, it is difficult to argue against erring on the side of labeling the assessor as an employee, instead of an independent contractor. Arguably, the decisions and statutes only require an individual assessor to be an officer or an employee for the single purpose of certifying the assessment rolls. Although arguments can be made for the opposite interpretation, it is our opinion the MTA Memorandum’s conclusion should be implemented. The MTA Memorandum’s conclusion and recommendation that the assessors be treated as employees from this point forward is a reasonable one and is supported by the law. It does not label the retained assessor as "public officer", because the assessor generally does not appear to take the "oath" required of an officer. It also concludes that if the township supervisor is not a certified assessor, the "assistant" assessor appointed/retained by the township must be a " public employee" because a 1957 Attorney General opinion characterizes appointed assistant assessors that way, and because the assessor "stands in the shoes" of the township supervisor for purposes of signing/certifying the assessment rolls. The MTA Memorandum concludes that township assessors must be treated as employees if they are individuals, and can only be treated as "independent contractors" if they are firms hired for purposes of assisting in performing the supervisor’s assessing duties, so long as an appointed certified assessor "signs off" on the tax roll and properly supervises its preparation. As many of you know, the Michigan Townships Association (MTA) has issued a Memorandum regarding the employment versus possible independent contractor status of township assessors who are individuals and not entities.
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