Skip Navigation
MI.gov
Michigan Tax Tribunal - Tax Tribunal | LARA Tax Tribunal | LARA
Tax Tribunal | LARA
Email this Page
Share this Link on Facebook
Tweet this page on Twitter!

R 792.10255 Conduct of hearings.

Rule 255.
(1) All hearings before the entire tribunal shall be recorded either electronically or stenographically, or both, in the discretion of the tribunal.
(2) Without leave of the tribunal, a witness may not testify as to the value of property without submission of a valuation disclosure signed by that witness and containing that witness' value conclusions and the basis for those conclusions. This does not preclude an expert witness from rebutting another party's valuation evidence. The expert witness may not, however, testify as to the value of the property at issue unless the expert witness submitted a valuation disclosure signed by that expert witness.
(3) If a witness is not testifying as to the value of property or as an expert witness, then his or her testimony in the form of opinions or inferences shall be limited to opinions or inferences that are rationally based on the perception of the witness and that are helpful to a clear understanding of his or her testimony or the determination of a fact in issue, as provided in rule 701 of the Michigan rules of evidence.
(4) The tribunal may direct the parties or the parties' attorney or authorized representative to furnish the tribunal with a post-hearing brief containing proposed findings of fact, conclusions of law, post-hearing arguments, or any combination thereof and designate the manner and time for filing and serving the briefs.
(5) The tribunal may admit and give probative effect to evidence of a type commonly relied upon by reasonably prudent persons in the conduct of their affairs. The Tribunal may exclude irrelevant, immaterial, or unduly repetitious evidence. Effect shall be given to the rules of privilege recognized by law.