Section 205.766 – Repealed. 2008, Act 129, Imd. Eff. May 9, 2008.
205.766 Repealed. 2008, Act 129, Imd. Eff. May 9, 2008. Compiler’s Notes: The repealed section pertained to evening hearing of the tax tribunal.
Section 205.771 – Provisions Applicable to Matters Pending on Effective Date of Act.
205.771 Provisions applicable to matters pending on effective date of act. Sec. 71. The following subdivisions are applicable to a matter subject to the tribunal’s jurisdiction, but which is pending on the effective date of this act before any forum, described in section 41: (a) A matter which has not been heard on or before […]
Section 205.772 – Transfer of Books, Records, Documents, Files, Transcripts, Funds, Deposits, and Securities.
205.772 Transfer of books, records, documents, files, transcripts, funds, deposits, and securities. Sec. 72. When a matter is decided by a forum described in section 41, and when, after the effective date of this act, the decision is appealed, the forum shall transfer to the tribunal within 30 days after the date of the filing […]
Section 205.773 – Remands.
205.773 Remands. Sec. 73. When a matter is decided by a forum described in section 41 and the decision is appealed, and when, after the effective date of this act, the matter is remanded, the remand shall be to the tribunal for such action as the appellate court may direct. History: 1973, Act 186, Eff. […]
Section 205.774 – Right to Sue Agency for Refund Abolished; Payments Under Protest Not Required.
205.774 Right to sue agency for refund abolished; payments under protest not required. Sec. 74. The right to sue any agency for refund of any taxes other than by proceedings before the tribunal is abolished as of September 30, 1974. If a tax paid to an agency is erroneous or unlawful, it shall not be […]
Section 205.779 – Effective Date; Commencement of New Proceeding; Hearing of New or Transferred Proceeding; Certain Persons or Legal Entities to Proceed Before Tax Tribunal Only; Cases Filed Under Prior Law; Transfer of Certain Cases to Board of Tax Appeals.
205.779 Effective date; commencement of new proceeding; hearing of new or transferred proceeding; certain persons or legal entities to proceed before tax tribunal only; cases filed under prior law; transfer of certain cases to board of tax appeals. Sec. 79. (1) This act shall be effective July 1, 1974, but a new proceeding shall not […]
Section 205.762a – Appeal of Final Determination of Claim for Exemption of Principal Residence or Qualified Agricultural Property; Jurisdiction; Filing.
205.762a Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing. Sec. 62a. (1) The residential property and small claims division created under section 61 has exclusive jurisdiction over an appeal of a final determination of a claim for exemption of a principal residence by the department of […]
Section 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.
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. Sec. 37. (1) The tribunal shall determine a property’s taxable value pursuant to section 27a of the general property tax act, 1893 PA 206, […]
Section 205.762b – Informal Settlement Conference; Manner; Stipulation for Judgment; Appeal; Section Not Applicable to Claim for Exemption of Principal Residence.
205.762b Informal settlement conference; manner; stipulation for judgment; appeal; section not applicable to claim for exemption of principal residence. Sec. 62b. (1) Except as otherwise provided in this section, after a petitioner has filed a petition under this chapter and the residential property and small claims division has issued notice of the docket number assigned […]
Section 205.737a – Extension of Deadline for Filing Certain 2020 Property Tax Appeals.
205.737a Extension of deadline for filing certain 2020 property tax appeals. Sec. 37a. 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, […]