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
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 205.723 – Tax Tribunal; Election and Duties of Chairman.
205.723 Tax tribunal; election and duties of chairman. Sec. 23. Annually, the tribunal shall elect 1 of its members as chairman who shall assign matters, apportion business of the tribunal, and perform other duties prescribed by law. History: 1973, Act 186, Eff. July 1, 1974
Section 205.724 – Tax Tribunal; Chief Clerk; Deputy Clerks; Oath; Bond.
205.724 Tax tribunal; chief clerk; deputy clerks; oath; bond. Sec. 24. (1) The tribunal shall have 1 chief clerk. (2) The tribunal shall have such deputy clerks as, with the chairman’s approval, are required and assigned by the chief clerk. The chief clerk shall maintain the records and perform such other duties as the chairman […]
Section 205.725 – Principal Office of Tribunal and Chief Clerk; Accommodations and Equipment; Legal, Technical, and Secretarial Assistance; Restrictions on Clerks or Employees; Salaries and Expenses of Tribunal.
205.725 Principal office of tribunal and chief clerk; accommodations and equipment; legal, technical, and secretarial assistance; restrictions on clerks or employees; salaries and expenses of tribunal. Sec. 25. (1) The principal office of the tribunal and its chief clerk shall be in the city of Lansing, and the department of administration shall furnish suitable accommodations […]
Section 205.726 – Appointment of Hearing Officers; Conducting Hearings; Notice of Hearing; Proposed Decision of Hearing Officer or Referee.
205.726 Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer or referee. Sec. 26. The tribunal may appoint 1 or more hearing officers to hold hearings. Hearings, except as otherwise provided in chapter 6, shall be conducted pursuant to chapter 4 of the administrative procedures act of 1969, 1969 PA […]