| MCL # |
MCL Title |
| 205.22 |
Appeal; procedure; assessment, decision, or order as final and not reviewable |
| 205.701 |
Short title |
| 205.703 |
Definitions |
| 205.707 |
Provisions effective |
| 205.721 |
Tax tribunal; creation; quasi-judicial agency; appointment, reappointment, and terms of members; vacancy |
| 205.722 |
Tax tribunal; qualifications of members; oath; requirements; prohibitions; compensation and expenses |
| 205.723 |
Tax tribunal; election and duties of chairman |
| 205.724 |
Tax tribunal; chief clerk; deputy clerks; oath; bond |
| 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 of tribunal |
| 205.726 |
Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer |
| 205.731 |
Tax tribunal; jurisdiction |
| 205.732 |
Tax tribunal; powers |
| 205.733 |
Tax tribunal; adoption and effect of seal; process |
| 205.734 |
Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice |
| 205.735 |
De novo proceedings; jurisdiction in assessment disputes; petition to invoke jurisdiction; service; appeal of contested tax bill; amendment of petition or answer; representation |
| 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. |
| 205.736 |
Tax tribunal; subpoenas; compliance; assistance from state and local governments |
| 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 residential property and small claims division over certain petitions; notice of hearing; appeal without prior protest |
| 205.741 |
Tax tribunal; proceedings before state tax commission or circuit court |
| 205.743 |
Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable |
| 205.744 |
Intervention or impleading |
| 205.745 |
Entering order or decision; appeal |
| 205.746 |
Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts |
| 205.749 |
Fees |
| 205.751 |
Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes |
| 205.752 |
Tax tribunal; decisions and orders final and conclusive; copies; costs |
| 205.753 |
Tax tribunal; appeal from final order or decision; record |
| 205.755 |
Correction of rolls; collection or refund of tax; commencement of time periods |
| 205.761 |
Residential property and small claims division; creation; composition; duties of hearing officers and referees; authority to contract with other persons or referees |
| 205.762 |
Residential property and small claims division; jurisdiction; “residential property” defined; election; record of proceedings; rehearing; site of hearing or rehearing; form for filing of residential appeals; filing fee |
| 205.762a |
Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing |
| 205.763 |
Appearances |
| 205.764 |
Referral of proceedings; transfer of matter for hearing and decision; fees, costs, and expenses |
| 205.765 |
Decision as precedent; designation |
| 205.766 |
Evening hearing |
| 205.771 |
Provisions applicable to matters pending on effective date of act |
| 205.772 |
Transfer of books, records, documents, files, transcripts, funds, deposits, and securities |
| 205.773 |
Remands |
| 205.774 |
Right to sue agency for refund abolished; payments under protest not required |
| 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 prior law; transfer of certain cases to board of tax appeals |
| 211.7cc |
Homestead exemption from tax levied by local school district for school operating purposes; procedures |
| 211.7dd |
Definitions |
| 211.7ee |
Homestead exemption from tax levied by local school district for school operating purposes; procedures |
| 211.27a |
Property tax assessment; determining taxable value; adjustment; exception; "transfer of ownership" defined; qualified agricultural property; notice of transfer of property; applicability of subsection (10); definitions |
| 211.27b |
Failure to notify assessing office; adjustment |
| 211.34b |
Determination of county equalized value; conducting business at public meeting; notice of meeting; advising local taxing units of increased equalized value; reduction of maximum authorized millage rate; examination of assessment rolls to ascertain equal and uniform assessment of real and personal property; equalization procedure; establishment of department to survey assessments and assist board of commissioners; appeal to state tax tribunal; authority of agent to file and sign petition for appeal |
| 211.53a |
Recovery of excess payments not made under protest |