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R 205.1305 Records; fees

Rule 305

(1) A formal transcript shall not be taken for any proceeding commenced and completed in the small claims division.

(2) An informal transcript of a small claims division proceeding prepared from a recording device or by a stenographer is not a record of the proceeding.

(3) Fees or costs shall not be charged or allowed on appeals of homestead property in the small claims division, except for appeals of special assessments levied on homestead property. For purposes of this subrule, a property is considered homestead property if it has received a homestead exemption of not less than 50% as provided in section 27 of the general property tax act.

(4) Except for homestead property appeals, the following fees shall be paid to the clerk in all small claims division proceedings:
(a) Upon filing a property tax appeal petition, a fee of $25.00 if the amount of state equalized value in controversy is $20,000.00 or less.* If the amount of state equalized value in controversy is more than $20,000.00, then the filing fee shall be as provided in R 205.1202.

*The filing fee on multiple parcels (contiguous) owned by the same person shall be 1 filing fee, plus $5.00 for each additional assessed parcel, not to exceed a total filing fee of $250.00.
(b) Upon filing a non-property tax or any special assessment appeal, a fee of $25.00 if the amount in dispute is $1,000.00 or less. If the amount in dispute is more than $1,000.00, then the filing fee shall be as provided in R 205.1202, but shall not be less than $25.00.
(c) Upon filing a request for a rehearing pursuant to R 205.1348, a fee of $25.00.

History: 1996 MR 4, Eff. May 2, 1996.
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 •  Entire Tribunal Prehearing General Call
 •  Entire Tribunal Appeals Process
 •  R 205.1315 Transfers
 •  R 205.1313 Appearance and protest to local board of review
 •  R 205.1312 Petitioner's election of small claims division
 •  R 205.1310 Jurisdiction
 •  R 205.1303 "Homestead property" defined
 •  R 205.1301 Scope
 •  R 205.1332 Answers
 •  R 205.1333 Stipulations
 •  R 205.1335 Hearing sites; accessibility; accommodations
 •  R 205.1340 Notice of hearing
 •  R 205.1342 Conduct of hearing
 •  R 205.1345 Decision to be written; effective date; mailing copy of decision and order to parties
 •  R 205.1348 Rehearings; filing of request; filing of response to request; location; service of request; "good cause" defined
 •  Tax Tribunal Rules
 •  R 205.1330 Notice to Respondent of Appeal
 •  R 205.1320 Commencement of proceedings
 •  R 205.1317 Appearance and Representation
 •  R 205.1208 Service of papers

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