Browsers that can not handle javascript will not be able to access some features of this site.
Skip Navigation

Michigan.gov Home Tax Tribunal Home | Site Map

Printer Friendly    Text Version  Email Page Proposed Opinion and Judgment A Proposed Opinion and Judgment is an interim action proposing to settle the rights of the parties and dispose of all issues presented by an appeal. The decision rendered by a hearing officer will be a Proposed Opinion and Judgment. The parties may file exceptions to a Proposed Opinion and Judgment within 20 days of the entry of the Proposed Opinion and Judgment asking the Tribunal to modify the decision based on the evidence previously submitted, or grant a rehearing. See MCL 205.762 and TTR 348. The Tribunal, based on its review of the exceptions, if any, and the Proposed Opinion and Judgment, will adopt the Proposed Opinion and Judgment as a Final Opinion and Judgment, modify the Proposed Opinion and Judgment and adopt the Modified Opinion and Judgment as a Final Opinion and Judgment, order a rehearing or the submission of further evidence, or take such action as the Tribunal deems necessary.

Related Content  •  205.735a  •  R 205.1101 Definitions  •  R 205.1111 Scope  •  Connie's Top Ten Reasons Why Your Stipulation Will not be Accepted:  •  Stipulations and Forms  •  Scheduling Order  •  Final Opinion and Judgment  •  Exceptions  •  MICHIGAN COURT RULES Rule 2.116 Summary Disposition  •  211.34  •  205.762a Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing  •  205.761 Residential property and small claims division; creation; composition; duties of hearing officers and referees; authority to contract with other persons or referees  •  205.755 Correction of rolls; collection or refund of tax; commencement of time periods  •  205.751 Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes  •  205.749 Fees  •  205.746 Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts  •  205.745 Entering order or decision; appeal  •  205.744 Intervention or impleading  •  205.743 Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable  •  205.741 Tax tribunal; proceedings before state tax commission or circuit court

Michigan.gov Home | DeLEG Home | Tax Tribunal Home | State Websites  | Privacy Policy | Accessibility Policy | Security Policy | Link Policy | Michigan News | Michigan.gov Survey Copyright © 2001-2008 State of Michigan