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 205.745 – 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, […]