Section 205.744 – Intervention or Impleading.
205.744 Intervention or impleading. Sec. 44. (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 […]
Section 205.745 – Entering Order or Decision; Appeal.
205.745 Entering order or decision; appeal. Sec. 45. 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 […]
Section 205.746 – Evidence; Written Decision; Rules of Privilege; Objection; Official Report of Proceeding; Availability of Writings to Public; Costs for Transcripts.
205.746 Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts. Sec. 46. (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 […]
Section 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.
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. Sec. 47. (1) A person may apply to the tribunal to be certified as a mediator. Certification is for a period of 1 year. The application […]
Section 205.749 – Fees; Michigan Tax Tribunal Fund; Creation; Deposit of Fees; Money Remaining in Fund at Close of Fiscal Year; Use.
205.749 Fees; Michigan tax tribunal fund; creation; deposit of fees; money remaining in fund at close of fiscal year; use. Sec. 49. (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 […]
Section 205.751 – Tax Tribunal; Requirements as to Decisions and Opinions; Decision Delaying Collection of Taxes.
205.751 Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes. Sec. 51. (1) A decision and opinion of the tribunal shall be made within a reasonable period, shall be in writing or stated in the record, and shall include a concise statement of facts and conclusions of law, stated separately and, […]
Section 205.752 – Tax Tribunal; Decisions or Orders Final and Conclusive; Copies; Costs.
205.752 Tax tribunal; decisions or orders final and conclusive; copies; costs. Sec. 52. (1) A decision or order of the tribunal is final and conclusive on all parties, unless reversed, remanded, or modified on appeal. A copy of the decision or order shall be mailed forthwith to each party or his attorney of record. Costs […]
Section 205.753 – Tax Tribunal; Appeal From Final Order or Decision; Record.
205.753 Tax tribunal; appeal from final order or decision; record. Sec. 53. (1) Subject to section 28 of article VI of the state constitution of 1963, and pursuant to section 102 of the administrative procedures act of 1969, Act No. 306 of the Public Acts of 1969, as amended, being section 24.302 of the Michigan […]
Section 205.755 – Correction of Rolls; Collection or Refund of Tax; Commencement of Time Periods.
205.755 Correction of rolls; collection or refund of tax; commencement of time periods. Sec. 55. (1) Within 20 days after entry of the order, the officers charged with keeping the rolls on which the affected assessment and tax are spread shall correct the rolls and the officer charged with collecting or refunding to the affected […]
Section 205.761 – Residential Property and Small Claims Division; Creation; Composition; Duties of Hearing Officers and Referees; Authority to Contract With Other Persons or Referees; Consideration of Proposed Decision.
205.761 Residential property and small claims division; creation; composition; duties of hearing officers and referees; authority to contract with other persons or referees; consideration of proposed decision. Sec. 61. (1) A residential property and small claims division of the tribunal is created and consists of 1 or more members of the tribunal appointed and serving […]