Michigan Administrative Code › Department - Licensing and Regulatory Affairs › Michigan Administrative Hearing System › Michigan Administrative Hearing System Uniform Hearing Rules › Part 2 - TAX TRIBUNAL › Subpart A - GENERAL PROVISIONS › Section R. 792.10203 - Definitions

Current through Vol. 24-12, July 15, 2024
Rule 203. As used in this part:
(a) "Costs" means costs incurred in
					 litigating a contested case before the tribunal including attorney
					 fees.
(b) "Default hearing" means a
					 hearing at which the defaulted party is precluded from presenting any
					 testimony, offering any evidence, and examining the other party's
					 witnesses.
(c) "Entire tribunal"
					 means the hearing division of the tribunal other than the small claims
					 division.
(d) "MCL" means the
					 Michigan Complied Laws.
(e) "MCR"
					 means the Michigan Court Rules of 1985.
(f) "Mediation" means a process in which a
					 mediator facilitates communication between parties, assists in identifying
					 issues, and helps explore solutions to promote a mutually acceptable
					 settlement.
(g) "MRE" means the
					 Michigan Rules of Evidence.
(h)
					 "Personal identifying information" means date of birth, social security number
					 or national identification number, driver's license number or state-issued
					 personal identification card number, passport number, and financial account
					 numbers.
(i) "Pleading" means the
					 petition and the answer.
(j)
					 "Property tax appeal" means any contested case relating to real and personal
					 property assessments, valuations, rates, refunds, allocation, equalization, or
					 any other contested case brought before the tribunal under the state's property
					 tax laws and special assessments.
(k) "Rebuttal evidence" means evidence
					 limited to refuting, contradicting, or explaining evidence submitted by an
					 opposing party.
(l) "Referee" means
					 a contractual small claims hearing referee whose powers are limited to those
					 provided by the tribunal.
(m)
					 'signed" means that a document contains a written signature or electronic
					 signature placed on or applied to the document. For purposes of this subrule,
					 an electronic signature includes a typewritten signature or a graphic
					 representation of a written signature.
(n) 'small claims division" means the
					 residential property and small claims division created by section 61 of the tax
					 tribunal act, MCL
					 205.761.
(o) "Tax tribunal act" means the tax tribunal
					 act, 1973 PA 186, MCL
					 205.701 to
					 205.779.
(p) "Tribunal" means the Michigan tax
					 tribunal.
(q) "Valuation
					 disclosure" means documentary or other tangible evidence in a property tax
					 contested case that a party relies upon in support of the party's contention as
					 to the true cash value of the subject property or any portion thereof and
					 contains the party's value conclusions and data, valuation methodology,
					 analysis, or reasoning.
(r) The
					 terms defined in and determined under the tax tribunal act and in the general
					 property tax act, 1893 PA 206, MCL
					 211.1 to
					 211.155, have the same meanings
					 when used in these rules.