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Tax Tribunal Rules


Practice before the Tribunal is governed by the Tribunal's Rules of Practice and Procedure, which are similar to the Michigan Court Rules that govern practice before the courts in Michigan. The Tribunal's Rules are divided into two sections: Entire Tribunaland Small Claims. The Tribunal's Rules were last revised in 1996. The Tribunal is once again in the process of revising its Rules to better reflect its current practices and amendments made to the Michigan Court Rules. The Tribunal encourages input by parties who appear before it in order to improve its practices and procedures.

TTR Number Rule Title
GENERAL PROVISIONS
101   Definitions
111   Scope
115   Payment of fees or charges
120   Records; removal; public access
125   Docketing of cases
130   Decisions and orders; form; content; notice
135   Corrections of clerical errors
140   Disability of tribunal members and hearing officers
145   Costs
150   Appeals
155   Record on appeal
ENTIRE TRIBUNAL
201   Scope
202   Fees and charges
205   Commencement of proceedings
208   Service of papers
210   Time for service of papers
215   Appearance and representation
220   Parties
222   Amicus curiae
225   Pleadings; amended and supplemental pleadings
230   Motions
235   General rules of pleading
240   Petitions
245   Answers
247   Defaults; "default hearing" defined; dismissals; transfers
249   Equalization, allocation, apportionment, and non-property   tax appeals; applicability of discovery procedures and   counsel conference requirement
250   Counsel Conference
252   Valuation disclosure; witness list
255   Interrogatories to parties
257   Depositions
260   Compelling production of documents and things for   inspection, copying, or photographing
264   Consequences of refusal to make discovery
270   Prehearing conference
275   Supplemental discovery and prehearing procedure
278   Hearing docket
280   Subpoenas
283   Conduct of hearings
285   Conduct of hearings
288   Rehearings or reconsideration
290   Witness fees
SMALL CLAIMS
301   Scope
303   "Homestead property" defined
305   Records; fees
310   Jurisdiction
312   Petitioner's election of small claims division
313   Appearance and protest to local board of review
315   Transfers
317   Appearance and representation
320   Commencement of proceedings
330   Notice to respondent of appeal
332   Answers
333   Stipulations
335   Hearing sites; accessibility; accommodations
340   Notice of hearing
342   Conduct of hearing
345   Decision to be written; effective date; mailing copy of   decision and order to parties
348   Rehearings; filing of request; filing of response to request;   location; service of request; "good cause" defined


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Related Content
 •  Entire Tribunal Appeals Process
 •  205.701 Short title
 •  R 205.1333 Stipulations
 •  R 205.1335 Hearing sites; accessibility; accommodations
 •  R 205.1340 Notice of hearing
 •  R 205.1342 Conduct of hearing
 •  R 205.1345 Decision to be written; effective date; mailing copy of decision and order to parties
 •  R 205.1348 Rehearings; filing of request; filing of response to request; location; service of request; "good cause" defined
 •  R 205.1301 Scope
 •  R 205.1303 "Homestead property" defined
 •  R 205.1305 Records; fees
 •  R 205.1310 Jurisdiction
 •  R 205.1312 Petitioner's election of small claims division
 •  R 205.1313 Appearance and protest to local board of review
 •  R 205.1315 Transfers
 •  R 205.1320 Commencement of proceedings
 •  R 205.1317 Appearance and Representation
 •  R 205.1330 Notice to Respondent of Appeal
 •  R 205.1332 Answers
 •  R 205.1202 Fees and charges

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