205.731 Tax tribunal; jurisdiction. Sec. 31. 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 state. (b) […]
205.732 Tax tribunal; powers. Sec. 32. 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 […]
205.733 Tax tribunal; adoption and effect of seal; process. Sec. 33. (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 […]
205.734 Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice. Sec. 34. (1) One or more members of the tribunal may hear and decide proceedings. (2) The tribunal shall sit at places throughout the state as the tribunal determines. The county board of commissioners for the county in which the […]
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. Sec. 35. (1) The provisions of this section apply to a proceeding before the tribunal that is commenced before January 1, 2007. (2) A proceeding before […]
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. Sec. 35a. (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 […]
205.736 Tax tribunal; subpoenas; compliance; assistance from state and local governments. Sec. 36. (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 […]
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, […]
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, […]
