Michigan · Statutes
Act Act-186-of-1973
41 sections
41 sections
- Mich. Comp. Laws § 205.701Short title.
- Mich. Comp. Laws § 205.703Definitions.
- Mich. Comp. Laws § 205.707Provisions effective.
- Mich. Comp. Laws § 205.721Tax tribunal; creation; quasi-judicial agency; appointment, reappointment, and terms of members; vacancy; training.
- Mich. Comp. Laws § 205.722Tax tribunal; qualifications of members; oath; requirements; prohibitions; compensation and expenses; motion for disqualification.
- Mich. Comp. Laws § 205.723Tax tribunal; election and duties of chairman.
- Mich. Comp. Laws § 205.724Tax tribunal; chief clerk; deputy clerks; oath; bond.
- Mich. Comp. Laws § 205.725Principal office of tribunal and chief clerk; accommodations and equipment; legal, technical, and secretarial assistance; restrictions on clerks or employees; salaries and expenses of tribunal.
- Mich. Comp. Laws § 205.726Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer or referee.
- Mich. Comp. Laws § 205.731Tax tribunal; jurisdiction.
- Mich. Comp. Laws § 205.732Tax tribunal; powers.
- Mich. Comp. Laws § 205.733Tax tribunal; adoption and effect of seal; process.
- Mich. Comp. Laws § 205.734Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice.
- Mich. Comp. Laws § 205.735Applicability 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.
- Mich. Comp. Laws § 205.735aApplicability after December 31, 2006; de novo proceedings; jurisdiction in assessment disputes; filing of petition; amendment of petition or answer; representation; "designated delivery service" defined.
- Mich. Comp. Laws § 205.736Tax tribunal; subpoenas; compliance; assistance from state and local governments.
- Mich. Comp. Laws § 205.737Determination 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.
- Mich. Comp. Laws § 205.737aExtension of deadline for filing certain 2020 property tax appeals.
- Mich. Comp. Laws § 205.741Tax tribunal; proceedings before state tax commission or circuit court.
- Mich. Comp. Laws § 205.743Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable.
- Mich. Comp. Laws § 205.744Intervention or impleading.
- Mich. Comp. Laws § 205.745Entering order or decision; appeal.
- Mich. Comp. Laws § 205.746Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts.
- Mich. Comp. Laws § 205.747Mediator; 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.
- Mich. Comp. Laws § 205.749Fees; Michigan tax tribunal fund; creation; deposit of fees; money remaining in fund at close of fiscal year; use.
- Mich. Comp. Laws § 205.751Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes.
- Mich. Comp. Laws § 205.752Tax tribunal; decisions or orders final and conclusive; copies; costs.
- Mich. Comp. Laws § 205.753Tax tribunal; appeal from final order or decision; record.
- Mich. Comp. Laws § 205.755Correction of rolls; collection or refund of tax; commencement of time periods.
- Mich. Comp. Laws § 205.761Residential 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.
- Mich. Comp. Laws § 205.762Residential 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.
- Mich. Comp. Laws § 205.762aAppeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing.
- Mich. Comp. Laws § 205.762bInformal settlement conference; manner; stipulation for judgment; appeal; section not applicable to claim for exemption of principal residence.
- Mich. Comp. Laws § 205.763Appearances.
- Mich. Comp. Laws § 205.764Referral of proceedings; transfer of matter for hearing and decision; fees, costs, and expenses.
- Mich. Comp. Laws § 205.765Decision as precedent; designation.
- Mich. Comp. Laws § 205.771Provisions applicable to matters pending on effective date of act.
- Mich. Comp. Laws § 205.772Transfer of books, records, documents, files, transcripts, funds, deposits, and securities.
- Mich. Comp. Laws § 205.773Remands.
- Mich. Comp. Laws § 205.774Right to sue agency for refund abolished; payments under protest not required.
- Mich. Comp. Laws § 205.779Effective date; commencement of new proceeding; hearing of new or transferred proceeding; certain persons or legal entities to proceed before tax tribunal only; cases filed under prior law; transfer of certain cases to board of tax appeals.