The Entire Tribunal utilizes a formal hearing process to resolve the more complicated appeals. Parties are typically represented by attorneys, certified public accountants, and others.
1. Initiating Appeal
2. Response to Petition
3. Discovery
- Discovery is permitted in the Entire Tribunal. The conducting of discovery is governed by TTR 255, TTR 257, TTR 260, and the Michigan Court Rules under TTR 111. See also Occidental Dev LLC v Van Buren Twp, MTT Docket No. 292745 (March 4, 2004). There is no further discovery after the prehearing conference unless otherwise ordered by the Tribunal, as provided by TTR 270(10).
4. Motion Practice
- Parties are required to file motions when requesting the Tribunal to take action. The filing of motions and responses the motions are governed by TTR 230 and the Michigan Court Rules under TTR 111. See also Occidental Dev LLC v Van Buren Twp, MTT Docket No. 292745 (March 4, 2004).
5. Counsel Conference
6. Non-Property Tax Matter Scheduling Order
7. Prehearing General Call
- Property tax matter appeals are placed on a prehearing general call. The prehearing general call provides dates for the filing and exchange of valuation disclosures and property prehearing statements. Once the valuation disclosures and prehearing statements have been filed, the appeal is scheduled for a prehearing conference.
- Parties may request extensions of time for the filing and exchange of valuation disclosures and prehearing statements, as provided by Tribunal Notice 2005-9.
- Dates scheduled for the conducting of prehearing general calls:
8. Prehearing Conference
9. Hearing
- Entire Tribunal hearings can range in length from ½ day to two months or more. The majority of such hearings, however, are conducted over a five-day period.
- Entire Tribunal hearings are held in the Tribunal's Lansing office.
- The presiding judge is generally the same Tribunal member that presided over the prehearing conference.
- A party may request that a hearing be adjourned.
10. Opinion and Judgment
- "If the presiding judge is a Tribunal member, the Opinion and Judgment will be a Final Opinion and Judgment. The parties may appeal the Final Opinion and Judgment to the Michigan Court of Appeals, as provided by MCL 205.753 and the Michigan Rules of Court. "
- If the presiding judge is a hearing officer, the Opinion and Judgment will be a Proposed Opinion and Judgment. The parties may file exceptions to a Proposed Opinion and Judgment within 20 days of the entry of the Proposed Opinion and Judgment
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