Sec. 31
The tribunal's exclusive and original jurisdiction shall be:
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(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 property tax laws.
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(b) A proceeding for refund or redetermination of a tax under the property tax laws.
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History: 1973, Act 186, Eff. July 1, 1974
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