Michigan Compiled Laws 186-1973-3 Chapter 3 (205.731...205.737)

• Section 205.731 Tax Tribunal; Jurisdiction.
  The tribunal has exclusive and original jurisdiction over all of the following: (a) A proceeding for direct review of a final decision, finding, ruling,...
• Section 205.732 Tax Tribunal; Powers.
  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,...
• Section 205.733 Tax Tribunal; Adoption And Effect Of Seal; Process.
  (1) The tribunal shall adopt a seal, which when impressed upon a document issued by the tribunal, raises a rebuttable presumption of the validity...
• Section 205.734 Hearing And Deciding Proceeding; Location; Accommodations And Equipment; Conducting Business At Public Meeting; Notice.
  (1) One or more members of the tribunal may hear and decide proceedings. (2) The tribunal shall sit at places throughout the state as...
• Section 205.735 Applicability Before January 1, 2007; De Novo Proceedings; Jurisdiction In Assessment Disputes; Petition To Invoke Jurisdiction; Service; Appeal Of Contested Tax Bill; Amendment Of Petition Or Answer; Representation.
  (1) The provisions of this section apply to a proceeding before the tribunal that is commenced before January 1, 2007. (2) A proceeding before...
• Section 205.735a Applicability After December 31, 2006; De Novo Proceedings; Jurisdiction In Assessment Disputes; Filing Of Petition; Amendment Of Petition Or Answer; Representation; "Designated Delivery Service" Defined.
  (1) The provisions of this section apply to a proceeding before the tribunal that is commenced after December 31, 2006. (2) A proceeding before...
• Section 205.736 Tax Tribunal; Subpoenas; Compliance; Assistance From State And Local Governments.
  (1) Tribunal, upon written request of a party to a proceeding, shall issue subpoenas forthwith requiring the attendance and testimony of witnesses and the...
• 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.
  (1) The tribunal shall determine a property's taxable value pursuant to section 27a of the general property tax act, 1893 PA 206, MCL 211.27a....

Last modified: October 10, 2016