Rule 225
(1) There shall be a petition and an answer. An application for review or any other pleading initiating a proceeding is deemed to be a petition. A pleading raising an affirmative defense or allegations shall be deemed to be an answer and a responsive pleading is not necessary. Any other pleading is not allowed, except that an answer may be made to petitions filed by parties who are later substituted or joined in the proceedings.
(2) A party may amend or supplement its pleading as provided by the act or by leave of the tribunal, except that a petition to seek a tax refund may be amended when a tax is paid while the determination of the right to the refund is pending before the tribunal. For purposes of this subrule, a petition is pending before the tribunal until a decision has been entered by the tribunal.
History: 1996 MR 4, Eff. May 2, 1996.
|
Printer Friendly
Text Version 
Email Page
