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Revenue & Tax Division
The Revenue & Tax Division acts as legal counsel to the Department of Treasury in all matters pertaining to the administration of state taxes and supervision of local taxes. It also represents all state departments in the collection of delinquent accounts throughout the state of Michigan and in all other states of the United States and Treasury in tax collection matters in states west of the Mississippi including Illinois and Wisconsin and the U.S. Federal Western District of Michigan.
The above representation of the state interests includes the prosecution and defense of matters in both state and federal courts, as well as the Michigan Tax Tribunal, and involves state taxes for which the state annually receives in excess of $33.4 billion. The division also represents the State Tax Commission which, since the Executive Organization Act of 1965, has acted as a State Board of Equalization of local property tax assessments and as the State Board of Assessors, centrally appraising and taxing railroad, telephone, and telegraph companies. Additionally, the Commission administers statutes that grant tax exemptions for industrial and commercial facilities, water and air pollution control facilities, and energy conservation devices. The total monies raised by local property taxes annually exceeds $16.5 billion.
This division also represents the State Treasurer in actions brought in seven counties as the foreclosing unit of government for delinquent real property taxes and in defense of claims brought against the state arising from foreclosure actions.
In early 2011 the division became lead counsel in disputes involving the national tobacco settlement and for the enforcement of the escrow requirement against non-participating tobacco manufacturers in Michigan. In 2015 the division added the defense of Treasury’s civil tobacco seizures and tobacco license decisions to its duties.
The division also represents the Michigan Department of Health and Human Services–Office of Inspector General providing legal counsel for collection matters and collecting (recouping) overpaid and improperly obtained Medicaid reimbursements. The division also provides bankruptcy counsel and representation to the Department of Health and Human Services.