What are the requirements for the submission of evidence in a Small Claims matter?TTR 287 of the Tribunal's Rules of Practice and Procedure requires that:
A copy of all evidence to be offered in support of a party's contentions shall be filed with the tribunal and served upon the opposing party or parties not less than 21 days before the date of the scheduled hearing, unless otherwise provided by the tribunal. Failure to comply with this subrule may result in the exclusion of the valuation disclosure or other written evidence at the time of the hearing because the opposing party or parties may have been denied the opportunity to adequately consider and evaluate the valuation disclosure or other written evidence before the date of the scheduled hearing.
The purpose of this rule is to avoid surprise and to provide both parties an opportunity to review and prepare a response to the other party's evidence before the hearing.
All documents, including documents for additional tax years, must be submitted to the Michigan Tax Tribunal and to the opposing party even if these documents were provided to the local Board of Review. At a minimum, Respondent must provide the Tribunal with the assessed and taxable values for each parcel under appeal for each tax year at issue. Please note that property record cards are considered evidence and must be submitted 21 days prior to the hearing. If the documents are not submitted 21 days prior to hearing they may not be considered. Sometimes, the Tribunal may accept evidence that was not timely submitted to the opposing party if the Tribunal concludes that the late submission of the evidence does not harm (prejudice) the other party's ability to respond. The hearing referee or judge will make these determinations on a case-by-case basis. PLEASE NOTE: In a property tax appeal, Petitioner has the burden of proof in establishing the subject property’s true cash value (market value) and taxable value.