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
Section 205.721 – Tax Tribunal; Creation; Quasi-Judicial Agency; Appointment, Reappointment, and Terms of Members; Vacancy; Training.
205.721 Tax tribunal; creation; quasi-judicial agency; appointment, reappointment, and terms of members; vacancy; training. Sec. 21. (1) The tax tribunal is created and is a quasi-judicial agency which, for administrative purposes only, is in the department of licensing and regulatory affairs. (2) The tribunal consists of 7 members appointed by the governor, with the advice […]
Section 205.722 – Tax Tribunal; Qualifications of Members; Oath; Requirements; Prohibitions; Compensation and Expenses; Motion for Disqualification.
205.722 Tax tribunal; qualifications of members; oath; requirements; prohibitions; compensation and expenses; motion for disqualification. Sec. 22. (1) All of the following apply to tribunal membership: (a) The members of the tribunal shall be citizens of the United States and residents of this state. (b) At least 2 members shall be attorneys admitted to practice […]
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 […]
Section 205.731 – Tax Tribunal; Jurisdiction.
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) […]
Section 205.732 – Tax Tribunal; Powers.
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 […]