Mich. Comp. Laws § 205.731

Current through Public Act 171 of the 2024 Legislative Session
Section 205.731 - Tax tribunal; jurisdiction

The tribunal has exclusive and original jurisdiction 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 described in subdivision (a) or (b) before the tribunal.
(d) Certification of a mediator in a tax dispute described in subdivision (c).
(e) Any other proceeding provided by law.

MCL 205.731

Amended by 2008, Act 125,s 2 , eff. 5/9/2008.
1973, Act 186, Eff. 7/1/1974.