Rule 213. An appeal from a decision of the tribunal must be taken in accordance with section 53 of the tax tribunal act, MCL 205.753. If an appeal is taken to the court of appeals, then the appellant shall file a copy of the claim of appeal or application for leave to appeal with the tribunal together with the appropriate filing fee, as provided in R 792.10217 and R 792.10267.
Mich. Admin. Code R. 792.10213