March 8, 2007, Introduced by Reps. Bieda, Melton and Condino and referred to the Committee on Tax Policy.
A bill to amend 1973 PA 186, entitled
"Tax tribunal act,"
by amending sections 3, 31, and 32 (MCL 205.703, 205.731, and
205.732), section 3 as amended by 1992 PA 172, and by adding
section 47.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 3. As used in this act:
(a) "Agency" means a board, official, or administrative agency
who
is empowered to make a decision,
finding, ruling, assessment,
determination, or order that is subject to review under the
jurisdiction
of the tribunal or who 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) (c)
"Proceeding" means an appeal taken under this act.
(f) (d)
"Property tax laws" does not include the drain code of
1956,
Act No. 40 of the Public Acts of 1956, being sections 280.1
to
280.630 of the Michigan Compiled Laws 1956 PA 40, MCL 280.1 to
280.630.
(g) (e)
"Tribunal" means the tax tribunal created under
section 21.
Sec.
31. The tribunal's tribunal
has exclusive and original
jurisdiction
shall be 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 before the tribunal.
(d) Certification of a mediator in a tax dispute.
(e) Any other proceeding provided by law.
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 of
over which it may acquire jurisdiction.
(c) Granting other relief or issuing writs, orders, or
directives
which that it deems necessary or appropriate in the
process
of disposition of a matter of over
which it may acquire
jurisdiction.
(d)
Promulgating , pursuant to Act No. 306 of the Public Acts
of
1969, as amended, being sections 24.201 to 24.315 of the
Michigan
Compiled Laws, 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.
Sec. 47. (1) A person may apply to the tribunal to be
certified as a mediator. Certification is for a period of 1 year.
The application shall be in a form prescribed by the tribunal. A
tribunal member or hearing officer may not be certified as a
mediator.
(2) The tribunal shall promulgate rules under the
administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to
24.328, that establish requirements for an applicant to be
certified as a mediator. Whether an applicant meets the established
requirements to be certified as a mediator shall be solely
determined by the tribunal. The requirements for certification as a
mediator shall include, but are not limited to, 5 years of state
and local tax experience that occurred immediately preceding
submission of the application. If an applicant satisfies the
requirements established by the tribunal, the tribunal shall
certify that applicant as a mediator. The tribunal may charge each
mediator certified by the tribunal an annual certification fee, as
determined by the tribunal.
(3) The tribunal shall maintain a list of certified mediators
available to conduct a mediation described in section 32. The list
shall be published and shall indicate all of the following:
(a) The hourly rate charged by the mediator for his or her
mediation services.
(b) The type of tax the mediator is certified to mediate.
(c) A summary of the mediator's experience and training.
(d) The forum in which the mediator is certified to practice.
(4) A mediator shall disclose to all parties any conflict of
interest that may exist before agreeing to mediate a dispute.
(5) The tribunal shall mediate a proceeding in which it has
exclusive and original jurisdiction if all of the following
conditions are satisfied:
(a) The parties have filed with the tribunal a stipulation
that they agree to participate in mediation.
(b) The parties agree to a mediator.
(c) The tribunal issues an order designating the proceeding
for mediation.
(6) The tribunal shall appoint the mediator agreed to by the
parties. A mediator has no authoritative decision-making power to
resolve a dispute in mediation. The mediator shall report the
results of the mediation to the tribunal. If an agreement is
reached in a proceeding before the tribunal, the tribunal shall
accept the agreement if it meets the tribunal’s requirements.
(7) Statements made during a mediation conference, including
statements made in written submissions, shall not be used and are
not admissible in any other proceedings, including trial. Any
statements, written submissions or materials, or communications
between the parties or counsel of the parties and the mediator
relating to the mediation are confidential and shall not be
disclosed without the written consent of all parties and are not
subject to the disclosure requirements of the freedom of
information act, 1976 PA 442, MCL 15.231 to 15.246, except for the
following:
(a) The report of the mediator. The report shall be in a form
prescribed by the tribunal.
(b) Information reasonably required by tribunal personnel to
administer and evaluate the mediation program under this section.
(c) Information necessary for the tribunal to resolve disputes
regarding the mediator’s fee.
(d) Consent judgments.
(8) A mediation conference is not a meeting of a public body
for purposes of the open meetings act, 1976 PA 267, MCL 15.261 to
15.275.
(9) The tribunal may charge a fee for mediation.