State law established townships and the required duties of a township.  One of the three required duties is to assess properties to determine the value of the property for taxation purposes.  The assessment process is mandated and regulated by state law.  The township assessor is required to obtain certifications and maintain those credentials by completing mandated continuing education.  The township supervisor is responsible for the tax assessment rolls, and the township board is responsible for ensuring the assessment process is completed.  Although the township assessing department determines the value of the property.  The citizens approve of how much they will pay in property taxes.  Felch Township voters authorize all property taxes.   Voters determine how much they will pay by approving or rejecting millage (property tax) requests on the ballots.