A bill to amend 1973 PA 186, entitled “Tax tribunal act,” by amending sections 31 and 35a (MCL 205.731 and 205.735a), as amended by 2008 PA 125.
Senate Bill No. 19 proposes amendments to the 1973 PA 186, known as the "Tax Tribunal Act." The bill aims to clarify the jurisdiction and procedures of the Tax Tribunal, highlighting its exclusive and original jurisdiction over property tax-related proceedings, including direct reviews of agency decisions and mediation of tax disputes. It specifies exceptions to the Tribunal's jurisdiction and outlines the process for direct appeals on property assessment disputes, particularly for commercial, industrial, and developmental real property. The bill also details the procedural aspects of filing petitions, including timelines, service requirements, and conditions under which petitions can be amended or filed outside of business hours. Additionally, it introduces provisions for the designation of delivery services for the submission of petitions, ensuring they meet criteria for timeliness, reliability, and record-keeping. The enactment of this bill is contingent upon the passage of Senate Bill No. 20 of the 102nd Legislature.
Introduced
by
Referred to the Committee on Finance, Insurance, and Consumer Protection
