Michigan Compiled Laws
186-1973-3 - Chapter 3 (205.731...205.737a)
Section 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) A proceeding for a refund or redetermination of a tax levied under the property tax laws of this state.
(c) Mediation of a proceeding described in subdivision (a) or (b) before the tribunal.
(d) Certification of a mediator in a tax dispute described in subdivision (c).
(e) Any other proceeding provided by law.
History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 2008, Act 125, Imd. Eff. May 9, 2008

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 205 - Taxation

Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)

186-1973-3 - Chapter 3 (205.731...205.737a)

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 Petition or Answer; Representation.

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.