December 13, 2011, Introduced by Reps. Knollenberg and Tyler and referred to the Committee on Tax Policy.
A bill to amend 1973 PA 186, entitled
"Tax tribunal act,"
(MCL 205.701 to 205.779) by adding section 62b.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 62b. (1) Except as otherwise provided in this section,
after a petitioner has filed a petition under this chapter and the
respondent local tax collecting unit has filed an answer to the
petition, a petitioner may request an informal settlement
conference as provided in this section.
(2) A petitioner shall submit a written request for an
informal settlement conference to the local tax collecting unit and
shall file a copy of that written request with the residential
property and small claims division. The local tax collecting unit
shall schedule an informal settlement conference within 60 days
after receipt of the written request. The informal settlement
conference shall be held at the offices of the local tax collecting
unit. If the local tax collecting unit does not schedule an
informal settlement conference within 60 days after receipt of the
written request, the petitioner may file a motion with the
residential property and small claims division for an order to
compel the informal settlement conference. If the local tax
collecting unit does not schedule an informal settlement conference
after receipt of the order to compel the informal settlement
conference, the residential property and small claims division
shall schedule an expedited default hearing.
(3) At the informal settlement conference, the petitioner and
the local tax collecting unit may enter into a stipulation for
judgment. The stipulation for judgment shall be filed with the
residential property and small claims division. The residential
property and small claims division shall review the stipulation for
judgment to determine if the stipulation for judgment shall be
adopted as a final order. Upon a showing of good cause or at the
residential property and small claims division's discretion, the
residential property and small claims division may reject the
proposed stipulation for judgment.
(4) If the petitioner and the local tax collecting unit do not
agree to a stipulation for judgment or if the residential property
and small claims division rejects the proposed stipulation for
judgment, the petitioner's appeal shall continue as provided in
this act.
(5) This section does not apply to the denial of a claim for
exemption of a principal residence under section 7cc(8) or (11) of
the general property tax act, 1893 PA 206, MCL 211.7cc.