reglab/housing_qa huggingface dataset:
MI Comp L § 205.701 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-1 - Chapter 1 (205.701...205.707)|Section 205.701 - Short Title.

205.701 Short title. Sec. 1.  This act shall be known and may be cited as the "tax tribunal act". History: 1973, Act 186, Eff. July 1, 1974 Compiler's Notes: For transfer of Michigan tax tribunal to Michigan administrative hearing system, see E.R.O. No. 2011-4, compiled at MCL 445.2030.For the transfer of powers, duties, functions and responsibilities of the Michigan administrative hearing system to the Michigan office of administrative hearings and rules, and abolishment of the Michigan administrative hearing system, see E.R.O. 2019-1, compiled at MCL 324.99923.
MI Comp L § 205.703 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-1 - Chapter 1 (205.701...205.707)|Section 205.703 - Definitions.

205.703 Definitions.Sec. 3.  As used in this act:  (a) "Agency" means a board, official, or administrative agency empowered to make a decision, finding, ruling, assessment, determination, or order that is subject to review under the jurisdiction of the tribunal or that has collected a tax for which a refund is claimed.  (b) "Chairperson" means the chairperson of the tribunal.  (c) "Mediation" means a voluntary process in which a mediator facilitates communication between parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement.  (d) "Mediator" means a neutral third party who is certified by the tribunal under section 47 as a mediator in a proceeding before the tribunal or as a facilitator in the court of claims, and who is agreed to by the parties.  (e) "Proceeding" means an appeal taken under this act.  (f) "Property tax laws" does not include the drain code of 1956, 1956 PA 40, MCL 280.1 to 280.630.  (g) "Tribunal" means the tax tribunal created under section 21. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 ;-- Am. 1992, Act 172, Imd. Eff. July 21, 1992 ;-- Am. 2008, Act 125, Imd. Eff. May 9, 2008
MI Comp L § 205.707 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-1 - Chapter 1 (205.701...205.707)|Section 205.707 - Provisions Effective.

205.707 Provisions effective. Sec. 7.  The provisions of this act are effective nothwithstanding the provisions of any statute, charter, or law to the contrary. History: 1973, Act 186, Eff. July 1, 1974
MI Comp L § 205.721 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-2 - Chapter 2 (205.721...205.726)|Section 205.721 - Tax Tribunal; Creation; Quasi-Judicial Agency; Appointment, Reappointment, and Terms of Members; Vacancy; Training.

205.721 Tax tribunal; creation; quasi-judicial agency; appointment, reappointment, and terms of members; vacancy; training.Sec. 21.  (1) The tax tribunal is created and is a quasi-judicial agency which, for administrative purposes only, is in the department of licensing and regulatory affairs.  (2) The tribunal consists of 7 members appointed by the governor, with the advice and consent of the senate, for terms of 4 years.   (3) A member may be reappointed and a vacancy shall be filled for an unexpired term in the same manner as the appointment is made for a full term.  (4) Members shall receive training on matters relevant to the work of the tribunal, including, but not limited to, proper courtroom procedures, state and local tax issues, accepted appraisal practices, and proper assessing practices. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 2018, Act 438, Eff. Oct. 1, 2019 Compiler's Notes: For transfer of the Tax Tribunal from the Department of Treasury to the Department of Commerce, budget procurement and management related functions from the Department of Treasury to the Director of the Department of Commerce, and the power to designate the chairperson of the Tax Tribunal to the Governor, see E.R.O. No. 1991-15 compiled at MCL 205.800 of the Michigan Compiled Laws.
MI Comp L § 205.723 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-2 - Chapter 2 (205.721...205.726)|Section 205.723 - Tax Tribunal; Election and Duties of Chairman.

205.723 Tax tribunal; election and duties of chairman. Sec. 23.  Annually, the tribunal shall elect 1 of its members as chairman who shall assign matters, apportion business of the tribunal, and perform other duties prescribed by law. History: 1973, Act 186, Eff. July 1, 1974
MI Comp L § 205.724 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-2 - Chapter 2 (205.721...205.726)|Section 205.724 - Tax Tribunal; Chief Clerk; Deputy Clerks; Oath; Bond.

205.724 Tax tribunal; chief clerk; deputy clerks; oath; bond. Sec. 24.  (1) The tribunal shall have 1 chief clerk.  (2) The tribunal shall have such deputy clerks as, with the chairman's approval, are required and assigned by the chief clerk. The chief clerk shall maintain the records and perform such other duties as the chairman directs or as are prescribed by law.  (3) Each clerk, before taking office, shall take and subscribe the constitutional oath of office and furnish a bond pursuant to Act No. 10 of the Public Acts of 1969, being sections 15.1 to 15.6 of the Michigan Compiled Laws. History: 1973, Act 186, Eff. July 1, 1974
MI Comp L § 205.725 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-2 - Chapter 2 (205.721...205.726)|Section 205.725 - Principal Office of Tribunal and Chief Clerk; Accommodations and Equipment; Legal, Technical, and Secretarial Assistance; Restrictions on Clerks or Employees; Salaries and Expenses of Tribunal.

205.725 Principal office of tribunal and chief clerk; accommodations and equipment; legal, technical, and secretarial assistance; restrictions on clerks or employees; salaries and expenses of tribunal. Sec. 25.  (1) The principal office of the tribunal and its chief clerk shall be in the city of Lansing, and the department of administration shall furnish suitable accommodations and equipment there.  (2) Subject to appropriations therefor, the tribunal shall have such legal, technical, and secretarial assistance as the chairman deems necessary.  (3) A clerk or employee of the tribunal shall not provide legal, accounting, or technical assistance relevant to a federal, state or local tax matter, or to any other matter of which the tribunal may acquire jurisdiction.  (4) Salaries and expenses of the tribunal shall be paid as provided by law. History: 1973, Act 186, Eff. July 1, 1974
MI Comp L § 205.726 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-2 - Chapter 2 (205.721...205.726)|Section 205.726 - Appointment of Hearing Officers; Conducting Hearings; Notice of Hearing; Proposed Decision of Hearing Officer or Referee.

205.726 Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer or referee.Sec. 26.  The tribunal may appoint 1 or more hearing officers to hold hearings. Hearings, except as otherwise provided in chapter 6, shall be conducted pursuant to chapter 4 of the administrative procedures act of 1969, 1969 PA 306, MCL 24.271 to 24.287, and the open meetings act, 1976 PA 267, MCL 15.261 to 15.275. Public notice of the time, date, and place of the hearing shall be given in the manner required by the open meetings act, 1976 PA 267, MCL 15.261 to 15.275. A proposed decision of a hearing officer or referee shall be considered and decided by 1 or more members of the tribunal. History: Add. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1978, Act 439, Imd. Eff. Oct. 9, 1978 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 ;-- Am. 2008, Act 126, Imd. Eff. May 9, 2008
MI Comp L § 205.731 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-3 - Chapter 3 (205.731...205.737a)|Section 205.731 - Tax Tribunal; Jurisdiction.

205.731 Tax tribunal; jurisdiction.Sec. 31.  The tribunal has exclusive and original jurisdiction over all of the following:  (a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax laws of this state.  (b) A proceeding for a refund or redetermination of a tax levied under the property tax laws of this state.  (c) Mediation of a proceeding described in subdivision (a) or (b) before the tribunal.  (d) Certification of a mediator in a tax dispute described in subdivision (c).  (e) Any other proceeding provided by law. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 2008, Act 125, Imd. Eff. May 9, 2008
MI Comp L § 205.732 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-3 - Chapter 3 (205.731...205.737a)|Section 205.732 - Tax Tribunal; Powers.

205.732 Tax tribunal; powers.Sec. 32.  The tribunal's powers include, but are not limited to, all of the following:  (a) Affirming, reversing, modifying, or remanding a final decision, finding, ruling, determination, or order of an agency.  (b) Ordering the payment or refund of taxes in a matter over which it may acquire jurisdiction.  (c) Granting other relief or issuing writs, orders, or directives that it deems necessary or appropriate in the process of disposition of a matter over which it may acquire jurisdiction.  (d) Promulgating rules for the implementation of this act, including rules for practice and procedure before the tribunal and for mediation as provided in section 47, under the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.  (e) Mediating a proceeding before the tribunal.  (f) Certifying mediators to facilitate claims in the court of claims and in the tribunal. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 2008, Act 125, Imd. Eff. May 9, 2008 Admin Rule: R 205.1101 et seq. of the Michigan Administrative Code.
MI Comp L § 205.733 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-3 - Chapter 3 (205.731...205.737a)|Section 205.733 - Tax Tribunal; Adoption and Effect of Seal; Process.

205.733 Tax tribunal; adoption and effect of seal; process. Sec. 33.  (1) The tribunal shall adopt a seal, which when impressed upon a document issued by the tribunal, raises a rebuttable presumption of the validity and authenticity of the document.  (2) Process shall be styled: "In the name of the people of the state of Michigan", shall be effective anywhere in the state and may be served by an officer or person authorized to serve process issued by a circuit court. History: 1973, Act 186, Eff. July 1, 1974
MI Comp L § 205.734 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-3 - Chapter 3 (205.731...205.737a)|Section 205.734 - Hearing and Deciding Proceeding; Location; Accommodations and Equipment; Conducting Business at Public Meeting; Notice.

205.734 Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice. Sec. 34.  (1) One or more members of the tribunal may hear and decide proceedings.  (2) The tribunal shall sit at places throughout the state as the tribunal determines. The county board of commissioners for the county in which the tribunal is sitting, except when the tribunal is sitting in the city of Lansing, shall provide the tribunal with suitable accommodations and equipment on request of the chairperson. The business which the tribunal may perform shall be conducted at a public meeting on the tribunal held in compliance with Act No. 267 of the Public Acts of 1976, as amended. Public notice of the time, date, and place of the meeting shall be given in the manner required by Act No. 267 of the Public Acts of 1976, as amended. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1978, Act 439, Imd. Eff. Oct. 9, 1978 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981
MI Comp L § 205.736 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-3 - Chapter 3 (205.731...205.737a)|Section 205.736 - Tax Tribunal; Subpoenas; Compliance; Assistance From State and Local Governments.

205.736 Tax tribunal; subpoenas; compliance; assistance from state and local governments. Sec. 36.  (1) Tribunal, upon written request of a party to a proceeding, shall issue subpoenas forthwith requiring the attendance and testimony of witnesses and the production of evidence including but not limited to books, records, correspondence, and documents in their possession or under their control. On written request, the tribunal shall revoke a subpoena if the evidence, the production of which is required, does not relate to a matter in issue, or if the subpoena does not describe with sufficient particularity the evidence, the production of which is required, or if for any other reason sufficient in law the subpoena is invalid. In case of refusal to comply with a subpoena, the party on whose behalf it was issued may file a petition, in the circuit court for Ingham county or for the county in which the proceeding is held, for an order requiring compliance.  (2) When directed by the chairman, a state or local governmental unit or agency shall make available books, records, documents, information, and assistance to the tribunal. History: 1973, Act 186, Eff. July 1, 1974
MI Comp L § 205.737a (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-3 - Chapter 3 (205.731...205.737a)|Section 205.737a - Extension of Deadline for Filing Certain 2020 Property Tax Appeals.

205.737a Extension of deadline for filing certain 2020 property tax appeals.Sec. 37a.  A petitioner shall have until August 31, 2020 to file any property tax appeal provided for under section 35a or 62 if the filing deadline otherwise provided for that appeal under this act or other law is any day after May 27, 2020 and before September 1, 2020. As used in this section, "petitioner" means a party who files a petition in the tribunal. History: Add. 2020, Act 88, Imd. Eff. June 11, 2020
MI Comp L § 205.741 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-4 - Chapter 4 (205.741...205.749)|Section 205.741 - Tax Tribunal; Proceedings Before State Tax Commission or Circuit Court.

205.741 Tax tribunal; proceedings before state tax commission or circuit court. Sec. 41.  A person or legal entity which, immediately before the effective date of this act, was entitled to proceed before the state tax commission or circuit court of this state for determination of a matter subject to the tribunal's jurisdiction, as provided in section 31, shall proceed only before the tribunal. History: 1973, Act 186, Eff. July 1, 1974
MI Comp L § 205.743 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-4 - Chapter 4 (205.741...205.749)|Section 205.743 - Payment of Taxes as Condition to Final Decision; Taxes to Which Section Applicable; Appeal to Which Section Applicable.

205.743 Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable. Sec. 43.  (1) If the date set by law for the payment of taxes has passed, the tribunal shall not make a final decision on the entire proceeding until the taxes are paid. This requirement may be waived at the tribunal's discretion.  (2) This section only applies to taxes paid under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, or 1953 PA 189, MCL 211.181 to 211.182.  (3) This section does not apply to an appeal to the residential property and small claims division of the tribunal under section 62a of a denial of a claim for exemption of a principal residence or of qualified agricultural property under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, from taxes levied under section 1211 of the revised school code, 1976 PA 451, MCL 380.1211. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1994, Act 254, Imd. Eff. July 5, 1994 ;-- Am. 2003, Act 131, Eff. Jan. 1, 2004
MI Comp L § 205.744 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-4 - Chapter 4 (205.741...205.749)|Section 205.744 - Intervention or Impleading.

205.744 Intervention or impleading. Sec. 44.  (1) Except for petitions filed under chapter 6, the tax tribunal may permit the intervention or impleading of any governmental unit which receives tax funds from the petitioner who is making the appeal.  (2) If a petition is filed under chapter 6, the tribunal may permit the intervention or impleading of a state or local governmental unit or officer thereof or of any person or other entity upon a showing of a material monetary interest in the decision of the tribunal which is not likely to be adequately presented by the parties to the proceeding. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976
MI Comp L § 205.745 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-4 - Chapter 4 (205.741...205.749)|Section 205.745 - Entering Order or Decision; Appeal.

205.745 Entering order or decision; appeal. Sec. 45.  An order or decision may be entered by a member of the tribunal upon written consent of the parties filed in the proceeding or stated in the record. The order or decision is not appealable and has like effect as an order or decision in a contested hearing. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981
MI Comp L § 205.746 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-4 - Chapter 4 (205.741...205.749)|Section 205.746 - Evidence; Written Decision; Rules of Privilege; Objection; Official Report of Proceeding; Availability of Writings to Public; Costs for Transcripts.

205.746 Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts. Sec. 46.  (1) In a proceeding before the tribunal all parties may submit evidence. The tribunal shall make its decision in writing. The tribunal may admit and give probative effect to evidence of a type commonly relied upon by reasonably prudent men in the conduct of their affairs. Irrelevant, immaterial, or unduly repetitious evidence may be excluded. Effect shall be given to the rules of privilege recognized by law. An objection to an offer of evidence may be made.  (2) A proceeding before the tribunal shall be officially reported. A writing prepared, owned, used, in the possession of, or retained by the tribunal in the performance of an official function shall be made available to the public in compliance with Act No. 442 of the Public Acts of 1976, being sections 15.231 to 15.247 of the Michigan Compiled Laws. Costs assessed for transcripts shall be collected by the clerk and paid into a revolving fund to be used solely to defray the costs of preparing transcripts. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1978, Act 439, Imd. Eff. Oct. 9, 1978 Compiler's Notes: In subsection (2) of this section, “15.247” evidently should read “15.246”.
MI Comp L § 205.749 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-4 - Chapter 4 (205.741...205.749)|Section 205.749 - Fees; Michigan Tax Tribunal Fund; Creation; Deposit of Fees; Money Remaining in Fund at Close of Fiscal Year; Use.

205.749 Fees; Michigan tax tribunal fund; creation; deposit of fees; money remaining in fund at close of fiscal year; use.Sec. 49.  (1) The tribunal by rule shall prescribe filing fees and other fees to be paid in connection with a proceeding before the tribunal. The fees shall be paid to the clerk of the tribunal and by order of the tribunal may be taxed as costs.  (2) The residential property and small claims division of the tribunal shall not charge fees or costs on appeals of principal residence property as defined in rules promulgated by the tax tribunal.  (3) The Michigan tax tribunal fund is created in the department of labor and economic growth as a separate interest bearing fund. All fees collected pursuant to this act shall be deposited in the Michigan tax tribunal fund. The state treasurer shall direct the investment of the Michigan tax tribunal fund. Money in the Michigan tax tribunal fund shall remain in the Michigan tax tribunal fund at the close of the fiscal year and shall not revert to the general fund. Money in the Michigan tax tribunal fund shall be used solely for operation of the tribunal. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 ;-- Am. 2008, Act 126, Imd. Eff. May 9, 2008 Admin Rule: R 205.1101 et seq. of the Michigan Administrative Code.
MI Comp L § 205.751 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-5 - Chapter 5 (205.751...205.755)|Section 205.751 - Tax Tribunal; Requirements as to Decisions and Opinions; Decision Delaying Collection of Taxes.

205.751 Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes. Sec. 51.  (1) A decision and opinion of the tribunal shall be made within a reasonable period, shall be in writing or stated in the record, and shall include a concise statement of facts and conclusions of law, stated separately and, upon order of the tribunal, shall be officially reported and published.  (2) If the implementation of a decision of the tribunal would have the effect of delaying collection of taxes in a taxing unit due to the time of the year in which the decision is rendered, the tribunal shall not order immediate implementation of the decision without consent of all the taxing units involved, but shall order any required adjustment in rate by the taxing unit or units be made in the following tax year. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1978, Act 95, Imd. Eff. Apr. 5, 1978
MI Comp L § 205.752 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 186 of 1973 - Tax Tribunal Act (205.701 - 205.779)|186-1973-5 - Chapter 5 (205.751...205.755)|Section 205.752 - Tax Tribunal; Decisions or Orders Final and Conclusive; Copies; Costs.

205.752 Tax tribunal; decisions or orders final and conclusive; copies; costs.Sec. 52.  (1) A decision or order of the tribunal is final and conclusive on all parties, unless reversed, remanded, or modified on appeal. A copy of the decision or order shall be mailed forthwith to each party or his attorney of record. Costs may be awarded in the discretion of the tribunal.  (2) The tribunal may order a rehearing upon written motion made by a party within 21 days after the entry of the decision or order. A decision or order may be amended or vacated after the rehearing. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 2008, Act 125, Imd. Eff. May 9, 2008