HB-4412, As Passed House, December 18, 2018

HB-4412, As Passed Senate, December 12, 2018

SENATE SUBSTITUTE FOR

HOUSE BILL NO. 4412

     A bill to amend 1973 PA 186, entitled

"Tax tribunal act,"

by amending sections 21 and 22 (MCL 205.721 and 205.722), section

22 as amended by 2008 PA 127.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 21. (1) The tax tribunal is created and is a quasi-

judicial agency which, for administrative purposes only, is in the

department of treasury.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. The 2 additional members first appointed by this amendatory

act shall first serve for 3 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.

     Sec. 22. (1) All of the following apply to tribunal

membership:

     (a) (1) The members of the tribunal shall be citizens of the

United States and residents of this state.

     (b) At least 2 members shall be attorneys admitted to practice

in this state who have been engaged for at least 5 years

immediately preceding the appointment in active government,

corporate, or private practice dealing with federal and state or

local tax matters, including property taxes, or in the discharge of

a judicial or quasi-judicial office.

     (c) At least 1 member shall be a certified assessor holding

the highest level of certification granted by the state assessors

board.tax commission.

     (d) At least 1 member shall be a professional real estate

appraiser holding a recognized certification indicating competence

in the valuation of complex income producing and residential

property of the type subject to property taxation, with a

certification having required a review of sample appraisals and 5

years of experience as an appraiser.

     (e) At least 1 member shall be a certified public accountant

with 5 years of experience in state or local tax matters.

     (f) Appointees who are not attorneys, certified assessors,

professional real estate appraisers, or certified public

accountants shall have at least 5 years of experience in state or

local tax matters.

     (2) Each member shall take and subscribe to the constitutional

oath of office before entering on the discharge of his or her

duties.

     (3) Each member shall devote his or her entire time to, and

personally perform the duties of , his or her office, and shall not

engage in other business or professional activity for

remuneration.including, but not limited to, the maintenance of his

or her docket as assigned and directed by the chairperson and in

accordance with rules prescribed under section 32. Subject to

subsection (5), a member may engage in any other gainful employment

or business or professional activity for remuneration.

     (4) Each member shall receive an annual salary as determined

by law and shall be reimbursed for his or her actual and necessary

expenses at the rate determined by the administrative board.

     (5) In a proceeding before the entire tribunal, on motion of a

party to the proceeding or a tribunal member assigned to the

proceeding, or by order of the chairperson, a member assigned to

the proceeding may be disqualified for any reason listed in MCR

2.003(C)(1). A motion for disqualification by a party to the

proceeding shall be reviewed and either approved or denied by the

tribunal member presiding over the proceeding. If the motion is

denied, the moving party may appeal to the chairperson unless the

chairperson is presiding over the proceeding. If the chairperson is

presiding over the proceeding, an appeal shall instead be randomly

assigned to another member who is qualified under this section as

an attorney. A motion for disqualification by a party to a

proceeding must be filed not later than 14 days immediately

succeeding the discovery of the grounds for disqualification.

However, if a trial is scheduled on a date that is less than 15

days after the discovery, the motion must be made as far in advance

of that trial date as is reasonably possible. Disqualification may

be waived with the consent of all parties and shall be in writing

or placed on the record.

     Enacting section 1. This amendatory act takes effect October

1, 2019.