Michigan Tax Tribunal - R 205.1312 Petitioner's election of small claims division

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R 205.1312 Petitioner's election of small claims division

Rule 312

(1) A petitioner who wishes to have a matter heard in the small claims division shall elect to do so.

(2) A petitioner who files an initial letter of appeal to the tribunal without specifying the division of the tribunal to which the appeal is being filed will be presumed to have elected to have the matter heard in the small claims division.

(3) If a petitioner returns, in a timely manner, an unsigned small claims petition form with a petition electing to have the matter heard by the entire tribunal as provided in R 205.1240, then the petition may be deemed to have been filed in accordance with section 35(2) of the act and, with leave of the tribunal, the matter will proceed before the entire tribunal.

History: 1996 MR 4, Eff. May 2, 1996.


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