MCL - Index of Act 186 of 1973
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| 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. |
| Section 205.703 | Definitions. |
| Section 205.707 | Provisions effective. |
| 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. |
| Section 205.722 | Tax tribunal; qualifications of members; oath; requirements; prohibitions; compensation and expenses; motion for disqualification. |
| Section 205.723 | Tax tribunal; election and duties of chairman. |
| Section 205.724 | Tax tribunal; chief clerk; deputy clerks; oath; bond. |
| 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. |
| Section 205.726 | Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer or referee. |
| 186-1973-3 | CHAPTER 3 (205.731...205.737a) |
| Section 205.731 | Tax tribunal; jurisdiction. |
| Section 205.732 | Tax tribunal; powers. |
| Section 205.733 | Tax tribunal; adoption and effect of seal; process. |
| Section 205.734 | Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice. |
| Section 205.735 | Applicability before January 1, 2007; de novo proceedings; jurisdiction in assessment disputes; petition to invoke jurisdiction; service; appeal of contested tax bill; amendment of petition or answer; representation. |
| Section 205.735a | Applicability after December 31, 2006; de novo proceedings; jurisdiction in assessment disputes; filing of petition; amendment of petition or answer; representation; "designated delivery service" defined. |
| Section 205.736 | Tax tribunal; subpoenas; compliance; assistance from state and local governments. |
| Section 205.737 | Determination of property's taxable value; equalization; burden of proof; joinder of claims; motion fee; interest; motion to amend petition to add subsequent years; notice of hearing; appeal without prior protest. |
| Section 205.737a | Extension of deadline for filing certain 2020 property tax appeals. |
| 186-1973-4 | CHAPTER 4 (205.741...205.749) |
| Section 205.741 | Tax tribunal; proceedings before state tax commission or circuit court. |
| Section 205.743 | Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable. |
| Section 205.744 | Intervention or impleading. |
| Section 205.745 | Entering order or decision; appeal. |
| Section 205.746 | Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts. |
| Section 205.747 | Mediator; certification; application; rules; requirements; list; conflict of interest; conditions; appointment; report; use of statements at mediation conference; confidentiality; exceptions; meeting not subject to open meetings act; fee. |
| Section 205.749 | Fees; Michigan tax tribunal fund; creation; deposit of fees; money remaining in fund at close of fiscal year; use. |
| 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. |
| Section 205.752 | Tax tribunal; decisions or orders final and conclusive; copies; costs. |
| Section 205.753 | Tax tribunal; appeal from final order or decision; record. |
| Section 205.755 | Correction of rolls; collection or refund of tax; commencement of time periods. |
| 186-1973-6 | CHAPTER 6 (205.761...205.766) |
| Section 205.761 | Residential property and small claims division; creation; composition; duties of hearing officers and referees; authority to contract with other persons or referees; consideration of proposed decision. |
| Section 205.762 | Residential property and small claims division; jurisdiction; “inflation rate” defined; election to proceed; exceptions to proposed order; modification; rehearing; location of proceeding; form for filing of residential property and small claims appeals; filing fee; "residential property" defined. |
| Section 205.762a | Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing. |
| Section 205.762b | Informal settlement conference; manner; stipulation for judgment; appeal; section not applicable to claim for exemption of principal residence. |
| Section 205.763 | Appearances. |
| Section 205.764 | Referral of proceedings; transfer of matter for hearing and decision; fees, costs, and expenses. |
| Section 205.765 | Decision as precedent; designation. |
| Section 205.766 | Repealed. 2008, Act 129, Imd. Eff. May 9, 2008. |
| 186-1973-7 | CHAPTER 7 (205.771...205.779) |
| Section 205.771 | Provisions applicable to matters pending on effective date of act. |
| Section 205.772 | Transfer of books, records, documents, files, transcripts, funds, deposits, and securities. |
| Section 205.773 | Remands. |
| Section 205.774 | Right to sue agency for refund abolished; payments under protest not required. |
| Section 205.779 | Effective date; commencement of new proceeding; hearing of new or transferred proceeding; certain persons or legal entities to proceed before tax tribunal only; cases filed under prior law; transfer of certain cases to board of tax appeals. |