Act 186 of 1973 - TAX TRIBUNAL ACT (205.701 - 205.779)
- 186-1973-1 - CHAPTER 1 (205.701...205.707)
- 186-1973-2 - CHAPTER 2 (205.721...205.726)
- Section 205.721 - Tax tribunal; creation; quasi-judicial agency; appointment, reappointment, and terms of members; vacancy.
- Section 205.722 - Tax tribunal; qualifications of members; oath; requirements; prohibitions; compensation and expenses.
- Section 205.723 - Tax tribunal; election and duties of chairman.
- Section 205.724 - Tax tribunal; chief clerk; deputy clerks; oath; bond.
- 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 o
- Section 205.726 - Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer or referee.
- 186-1973-3 - CHAPTER 3 (205.731...205.737)
- Section 205.731 - Tax tribunal; jurisdiction.
- Section 205.732 - Tax tribunal; powers.
- Section 205.733 - Tax tribunal; adoption and effect of seal; process.
- Section 205.734 - Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice.
- 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 p
- 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 del
- Section 205.736 - Tax tribunal; subpoenas; compliance; assistance from state and local governments.
- Section 205.737 - Determination of property's taxable value; equalization; burden of proof; joinder of claims; fee; interest; motion to amend petition to add subsequent years; jurisdiction of resi
- 186-1973-4 - CHAPTER 4 (205.741...205.749)
- Section 205.741 - Tax tribunal; proceedings before state tax commission or circuit court.
- Section 205.743 - Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable.
- Section 205.744 - Intervention or impleading.
- Section 205.745 - Entering order or decision; appeal.
- Section 205.746 - Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts.
- Section 205.747 - Mediator; certification; application; rules; requirements; list; conflict of interest; conditions; appointment; report; use of statements at mediation conference; confidentiality; ex
- Section 205.749 - Fees; Michigan tax tribunal fund; creation; deposit of fees; money remaining in fund at close of fiscal year; use.
- 186-1973-5 - CHAPTER 5 (205.751...205.755)
- Section 205.751 - Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes.
- Section 205.752 - Tax tribunal; decisions or orders final and conclusive; copies; costs.
- Section 205.753 - Tax tribunal; appeal from final order or decision; record.
- Section 205.755 - Correction of rolls; collection or refund of tax; commencement of time periods.
- 186-1973-6 - CHAPTER 6 (205.761...205.766)
- Section 205.761 - Residential property and small claims division; creation; composition; duties of hearing officers and referees; authority to contract with other persons or referees; consideration of
- Section 205.762 - Residential property and small claims division; jurisdiction; “inflation rate” defined; election to proceed; exceptions to proposed order; modification; rehearing; location of procee
- Section 205.762a - Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing.
- Section 205.763 - Appearances.
- Section 205.764 - Referral of proceedings; transfer of matter for hearing and decision; fees, costs, and expenses.
- Section 205.765 - Decision as precedent; designation.
- Section 205.766 - Repealed. 2008, Act 129, Imd. Eff. May 9, 2008.
- 186-1973-7 - CHAPTER 7 (205.771...205.779)
- Section 205.771 - Provisions applicable to matters pending on effective date of act.
- Section 205.772 - Transfer of books, records, documents, files, transcripts, funds, deposits, and securities.
- Section 205.773 - Remands.
- Section 205.774 - Right to sue agency for refund abolished; payments under protest not required.
- Section 205.779 - Effective 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 pri