Rule 208
(1) In property tax appeals, service by an interested person, other than a unit of government, shall be deemed proper upon units of government if the petition is served upon the certified assessor or board of assessors of the unit of government making an assessment being appealed; upon the city clerk, in the case of cities; and upon the township supervisor or clerk, in the case of townships. Service of a petition commencing a proceeding shall be made on the named individuals specified in this sub rule by certified mail addressed to the individuals at their last known address or by personal service as provided by rule 2.107 of the Michigan Rules of Court. In property tax appeals, service by a unit of government, if that unit of government has standing to bring the appeal, shall be deemed proper upon the interested person or persons if the person or persons are served by certified mail addressed to the person or persons at their last known address or by personal service as provided by rule 2.107 of the Michigan Rules of Court. A copy of a petition commencing a proceeding shall be mailed or delivered in person to the secretary of the school board in the local school district in which the property is located, the county equalization director, and the county clerk of any county that may be affected.
(2) In non-property tax appeals, service of the petition shall be deemed proper if made upon the state revenue commissioner or upon the appropriate official administering the tax being appealed. Service under this sub rule shall be made by certified mail addressed to the individual named in this sub rule at his or her last known address or by personal service as provided by rule 2.107 of the Michigan Rules of Court.
(3) Except as otherwise required by these rules, all pleadings, motions, orders, decisions, notices, demands, briefs, appearances, or other documents filed with the tribunal relating to a case shall be served concurrently on each of the parties' authorized representatives or, if there is no authorized representative, on the party as provided in
R 205.1215(4).
(4) All other pleadings and documents required to be served may be served by first-class mail or in person as permitted by rule 2.107 of the Michigan Rules of Court.
(5) Proof of service shall be established by either a written acknowledgment of a receipt of a pleading or other document that is dated and signed by the person authorized under these rules to receive it or by certification stating the facts of service. Failure to make proof of service does not affect the validity of the service.
History: 1954 ACS 84, Eff. Aug. 16, 1975; 1954 ACS 101, Eff. Oct. 30,
1979; 1979 AC; 1979 ACS 8, Eff. Nov. 11, 1981; 1996 MR 4, Eff. May 2,
1996.
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