Mich. Comp. Laws § 205.701
Short title.
This act shall be known and may be cited as the "tax tribunal act".
Michigan Compiled Laws — TAX TRIBUNAL ACT (Act 186 of 1973)
Michigan · statute · 186 of 1973, Mich. Comp. Laws · 41 active provisions
Provisions
Mich. Comp. Laws § 205.703
Definitions.
As used in this act: (a) "Agency" means a board, official, or administrative agency empowered to make a decision, finding, ruling, assessment, determination, or order that is subject to review under the jurisdiction of the tribunal or that has collected a tax for which a refund is claimed. (b) "Chairperson" means the c…
Mich. Comp. Laws § 205.707
Provisions effective.
The provisions of this act are effective nothwithstanding the provisions of any statute, charter, or law to the contrary.
Mich. Comp. Laws § 205.721
Tax tribunal; creation; quasi-judicial agency; appointment, reappointment, and terms of members; vacancy; training.
(1) The tax tribunal is created and is a quasi-judicial agency which, for administrative purposes only, is in the department of licensing and regulatory affairs. (2) The tribunal consists of 7 members appointed by the governor, with the advice and consent of the senate, for terms of 4 years. (3) A member may be reappoi…
Mich. Comp. Laws § 205.722
Tax tribunal; qualifications of members; oath; requirements; prohibitions; compensation and expenses; motion for disqualification.
(1) All of the following apply to tribunal membership: (a) The members of the tribunal shall be citizens of the United States and residents of this state. (b) At least 2 members shall be attorneys admitted to practice in this state who have been engaged for at least 5 years immediately preceding the appointment in acti…
Mich. Comp. Laws § 205.723
Tax tribunal; election and duties of chairman.
Annually, the tribunal shall elect 1 of its members as chairman who shall assign matters, apportion business of the tribunal, and perform other duties prescribed by law.
Mich. Comp. Laws § 205.724
Tax tribunal; chief clerk; deputy clerks; oath; bond.
(1) The tribunal shall have 1 chief clerk. (2) The tribunal shall have such deputy clerks as, with the chairman's approval, are required and assigned by the chief clerk. The chief clerk shall maintain the records and perform such other duties as the chairman directs or as are prescribed by law. (3) Each clerk, before t…
Mich. Comp. Laws § 205.725
Principal office of tribunal and chief clerk; accommodations and equipment; legal, technical, and secretarial assistance; restrictions on clerks or employees; salaries and expenses of tribunal.
(1) The principal office of the tribunal and its chief clerk shall be in the city of Lansing, and the department of administration shall furnish suitable accommodations and equipment there. (2) Subject to appropriations therefor, the tribunal shall have such legal, technical, and secretarial assistance as the chairman…
Mich. Comp. Laws § 205.726
Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer or referee.
(1) The tribunal may appoint 1 or more hearing officers to hold hearings. Except as otherwise provided in chapter 6 and subject to subsection (2), hearings must be conducted pursuant to chapter 4 of the administrative procedures act of 1969, 1969 PA 306, MCL 24.271 to 24.288, and the open meetings act, 1976 PA 267, MCL…
Mich. Comp. Laws § 205.731
Tax tribunal; jurisdiction.
The tribunal has exclusive and original jurisdiction over all of the following: (a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax laws of this st…
Mich. Comp. Laws § 205.732
Tax tribunal; powers.
The tribunal's powers include, but are not limited to, all of the following: (a) Affirming, reversing, modifying, or remanding a final decision, finding, ruling, determination, or order of an agency. (b) Ordering the payment or refund of taxes in a matter over which it may acquire jurisdiction. (c) Granting other relie…
Mich. Comp. Laws § 205.733
Tax tribunal; adoption and effect of seal; process.
(1) The tribunal shall adopt a seal, which when impressed upon a document issued by the tribunal, raises a rebuttable presumption of the validity and authenticity of the document. (2) Process shall be styled: "In the name of the people of the state of Michigan", shall be effective anywhere in the state and may be serve…
Mich. Comp. Laws § 205.734
Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice.
(1) One or more members of the tribunal may hear and decide proceedings. Proceedings conducted under this subsection may be held telephonically, by videoconferencing, or in person. On request by 1 of the parties, an in-person hearing may take place at a location mutually agreed on by all parties and approved by the tri…
Mich. Comp. Laws § 205.735
Applicability before January 1, 2007; de novo proceedings; jurisdiction in assessment disputes; petition to invoke jurisdiction; service; appeal of contested tax bill; amendment of petition or answer; representation.
(1) The provisions of this section apply to a proceeding before the tribunal that is commenced before January 1, 2007. (2) A proceeding before the tribunal is original and independent and is considered de novo. For an assessment dispute as to the valuation of property or if an exemption is claimed, the assessment must…
Mich. Comp. Laws § 205.735a
Applicability after December 31, 2006; de novo proceedings; jurisdiction in assessment disputes; filing of petition; amendment of petition or answer; representation; "designated delivery service" defined.
(1) The provisions of this section apply to a proceeding before the tribunal that is commenced after December 31, 2006. (2) A proceeding before the tribunal is original and independent and is considered de novo. (3) Except as otherwise provided in this section or by law, for an assessment dispute as to the valuation or…
Mich. Comp. Laws § 205.736
Tax tribunal; subpoenas; compliance; assistance from state and local governments.
(1) Tribunal, upon written request of a party to a proceeding, shall issue subpoenas forthwith requiring the attendance and testimony of witnesses and the production of evidence including but not limited to books, records, correspondence, and documents in their possession or under their control. On written request, the…
Mich. Comp. Laws § 205.737
Determination of property's taxable value; equalization; burden of proof; joinder of claims; motion fee; interest; motion to amend petition to add subsequent years; notice of hearing; appeal without prior protest.
(1) The tribunal shall determine a property's taxable value pursuant to section 27a of the general property tax act, 1893 PA 206, MCL 211.27a. (2) The tribunal shall determine a property's state equalized valuation by multiplying its finding of true cash value by a percentage equal to the ratio of the average level of…
Mich. Comp. Laws § 205.737a
Extension of deadline for filing certain 2020 property tax appeals.
A petitioner shall have until August 31, 2020 to file any property tax appeal provided for under section 35a or 62 if the filing deadline otherwise provided for that appeal under this act or other law is any day after May 27, 2020 and before September 1, 2020. As used in this section, "petitioner" means a party who fil…
Mich. Comp. Laws § 205.741
Tax tribunal; proceedings before state tax commission or circuit court.
A person or legal entity which, immediately before the effective date of this act, was entitled to proceed before the state tax commission or circuit court of this state for determination of a matter subject to the tribunal's jurisdiction, as provided in section 31, shall proceed only before the tribunal.
Mich. Comp. Laws § 205.743
Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable.
(1) If the date set by law for the payment of taxes has passed, the tribunal shall not make a final decision on the entire proceeding until the taxes are paid. This requirement may be waived at the tribunal's discretion. (2) This section only applies to taxes paid under the general property tax act, 1893 PA 206, MCL 21…
Mich. Comp. Laws § 205.744
Intervention or impleading.
(1) Except for petitions filed under chapter 6, the tax tribunal may permit the intervention or impleading of any governmental unit which receives tax funds from the petitioner who is making the appeal. (2) If a petition is filed under chapter 6, the tribunal may permit the intervention or impleading of a state or loca…
Mich. Comp. Laws § 205.745
Entering order or decision; appeal.
An order or decision may be entered by a member of the tribunal upon written consent of the parties filed in the proceeding or stated in the record. The order or decision is not appealable and has like effect as an order or decision in a contested hearing.
Mich. Comp. Laws § 205.746
Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts.
(1) In a proceeding before the tribunal all parties may submit evidence. The tribunal shall make its decision in writing. The tribunal may admit and give probative effect to evidence of a type commonly relied upon by reasonably prudent men in the conduct of their affairs. Irrelevant, immaterial, or unduly repetitious e…
Mich. Comp. Laws § 205.747
Mediator; certification; application; rules; requirements; list; conflict of interest; conditions; appointment; report; use of statements at mediation conference; confidentiality; exceptions; meeting not subject to open meetings act; fee.
(1) A person may apply to the tribunal to be certified as a mediator. Certification is for a period of 1 year. The application shall be in a form prescribed by the tribunal. A tribunal member or hearing officer may not be certified as a mediator. (2) The tribunal shall promulgate rules under the administrative procedur…
Mich. Comp. Laws § 205.749
Fees; Michigan tax tribunal fund; creation; deposit of fees; money remaining in fund at close of fiscal year; use.
(1) The tribunal by rule shall prescribe filing fees and other fees to be paid in connection with a proceeding before the tribunal. The fees shall be paid to the clerk of the tribunal and by order of the tribunal may be taxed as costs. (2) The residential property and small claims division of the tribunal shall not cha…
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