A Final Opinion and Judgment is the Tribunal's last action that settles the rights of the parties and disposes of all issues presented by an appeal.
The decision rendered by a Tribunal member is a Final Opinion and Judgment.
The parties may file a motion for reconsideration under MCL 205.752 and MCR 2.119 or appeal the Final Opinion and Judgment to the Michigan Court of Appeals, as provided by MCL 205.753 and the Michigan Rules of Court.
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