Michigan Tax Tribunal - R 205.1310 Jurisdiction

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R 205.1310 Jurisdiction

Rule 310

(1) A property tax matter may be heard in the small claims division if any 1 of the following properties is exclusively involved:

(a) Residential or homestead property.

(b) Agricultural property.

(d) Any other property where the state equalized valuation in contention is not more than $100,000.00

(2) A non-property tax matter may be heard in the small claims division if the amount of tax in dispute is not more than $6,000.00, exclusive of interest and penalty charges.

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


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•	R 205.1342 Conduct of hearing
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•	R 205.1330 Notice to Respondent of Appeal
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