Section 205.762 – Residential Property and Small Claims Division; Jurisdiction; “Inflation Rate” Defined; Election to Proceed; Exceptions to Proposed Order; Modification; Rehearing; Location of Proceeding; Form for Filing of Residential Property and Small Claims Appeals; Filing Fee; “Residential Property” Defined.
205.762 Residential property and small claims division; jurisdiction; “inflation rate” defined; election to proceed; exceptions to proposed order; modification; rehearing; location of proceeding; form for filing of residential property and small claims appeals; filing fee; “residential property” defined. Sec. 62. (1) The residential property and small claims division created in section 61 has jurisdiction over […]
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, […]
Section 205.763 – Appearances.
205.763 Appearances. Sec. 63. A person or legal entity may appear before the division in his own behalf, or may be represented by an attorney or by such other person as the appellant may choose. History: 1973, Act 186, Eff. July 1, 1974
Section 205.741 – Tax Tribunal; Proceedings Before State Tax Commission or Circuit Court.
205.741 Tax tribunal; proceedings before state tax commission or circuit court. Sec. 41. 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 205.764 – Referral of Proceedings; Transfer of Matter for Hearing and Decision; Fees, Costs, and Expenses.
205.764 Referral of proceedings; transfer of matter for hearing and decision; fees, costs, and expenses. Sec. 64. (1) With the permission of the petitioner-appellant, the division or the chairperson may refer a proceeding to the tribunal for its decision. (2) A party or an intervening party may request a transfer of a matter to the […]
Section 205.743 – Payment of Taxes as Condition to Final Decision; Taxes to Which Section Applicable; Appeal to Which Section Applicable.
205.743 Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable. Sec. 43. (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 […]
Section 205.765 – Decision as Precedent; Designation.
205.765 Decision as precedent; designation. Sec. 65. A decision of the division is not a precedent unless so designated by the tribunal. History: 1973, Act 186, Eff. July 1, 1974 ;– Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981