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 […]
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 205.736 – Tax Tribunal; Subpoenas; Compliance; Assistance From State and Local Governments.
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 […]
Section 205.701 – Short Title.
205.701 Short title. Sec. 1. This act shall be known and may be cited as the “tax tribunal act”. History: 1973, Act 186, Eff. July 1, 1974 Compiler’s Notes: For transfer of Michigan tax tribunal to Michigan administrative hearing system, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For the transfer of powers, duties, functions and […]
Section 205.703 – Definitions.
205.703 Definitions. Sec. 3. 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 […]
Section 205.707 – Provisions Effective.
205.707 Provisions effective. Sec. 7. The provisions of this act are effective nothwithstanding the provisions of any statute, charter, or law to the contrary. History: 1973, Act 186, Eff. July 1, 1974