18 PROPOSED ADMINISTRATIVE RULES

 

DEPARTMENT OF ENERGY, LABOR AND ECONOMIC GROWTH LICENSING AND REGULATORY AFFAIRS

 

TAX TRIBUNAL MICHIGAN ADMINISTRATIVE HEARING SYSTEM

 

Proposed Draft December 14, 2012 Filed with the Secretary of State on

These rules become effective immediately upon filing with the Secretary of State unless adopted under section 33, 44, or 45a(6) of 1969 PA 306.  Rules adopted under these sections become effective 7 days after filing with the Secretary of State.

 

(By authority conferred on the Tax Tribunal by section 32 and 49 of 1973 PA 186 and Executive Reorganization Order 2008-4, MCL 205.732, 205.749, and 445.2025 executive director of the Michigan administrative hearings system by Executive Order 2011-4, MCL 445.2030, and section 32 and 49 of the Tax Tribunal by the Tax Tribunal Act, 1973 PA 186, MCL 205.732 and MCL 205.749.)

 

R 205.1101, R 205.1111, R 205.1115, R 205.1120, R 205.1125, R 205.1130, R 205.1135, R 205.1140, R

205.1145, R 205.1150, R 205.1155, R 205.1201, R 205.1202, R 205.1205, R, 205.1208, R 205.1210, R

205.1215, R 205.1220, R 205.1222, R 205.1225, R 205.1228, R 205.1230, R 205.1235, R 205.1240, R

205.1245, R 205.1247, R 205.1249, R 205.1250, R 205.1252, R 205.1255, R 205.1257, R 205.1260, R

205.1264, R 205.1270, R 205.1275, R 205.1278, R 205.1280, R 205.1281, R 205.1283, R 205.1285, R

205.1288, R 205.1290, R 205.1301, R 205.1303, R 205.1305, R 205.1307, R 205.1312, R 205.1313, R

205.1315, R 205.1317, R 205.1320, R 205.1330, R 205.1332, R 205.1333, R 205.1335, R 205.1340, R

205.1342, R 205.1345, and R 205.1348 of the Michigan Administrative Code are rescinded and R 792.10201, R 792.10203, R 792.10205, R 792.10207, R 792.10209, R 792.10211, R 792.10213, R

792.10215, R 792.10217, R 792.10219, R 792.10221, R 792.10223, R 792.10225, R 792.10227, R

792.10229, R 792.10231, R 792.10233, R 792.10235, R 792.10237, R 792.10239, R 792.10241, R

792.10243, R 792.10245, R 792.10247, R 792.10249, R 792.10251, R 792.10251, R 792.10253, R

792.10255, R 792.10257, R 792.10259, R 792.10261, R 792.10263, R 792.10265, R 792.10267, R

792.10269, R 792.10271, R 792.10273, R 792.10275, R 792.10277, R 792.10279, R 792.10281, R

792.10283, R 792.10285, R 792.10287, and R 792.10289 are added:

 

TAX TRIBUNAL

 

PART 1. GENERAL PROVISIONS

 

R 205.1101    Definitions. Rescinded.

  Rule 101. (1) As used in these rules:

  (a) "Act" means Act No. 186 of the Public  Acts  of   1973,   as   amended, being S205.701 et seq. of the Michigan Compiled Laws.

  (b) "Authorized representative" means an attorney or other   person   who   is selected by a party to appear on the party's behalf before  the  tribunal.

 

 

  (c) "Clerk" means the chief clerk or a deputy clerk of the tribunal.

  (d) "Entire tribunal" means the hearing division of  the   tribunal   other than the small claims division.

  (e) "General property tax act" means Act No. 206 of the Public Acts of 1893, as amended, being S211.1 et seq. of the Michigan Compiled Laws.

  (f) "Hearing officer" means an administrative law judge who is authorized to hear any matter assigned by  the  tribunal   as   provided   in section 26 of the act.

  (g) "Hearing referee" means an individual, other than a hearing officer or member of the tribunal, who is authorized to hear  any  small  claims division matter assigned by the tribunal as provided in section  61  of   the act.

  (h) "Homestead property" means the portion of a dwelling or  unit  in  a multiple-unit

dwelling which is subject to ad valorem taxes and which is owned and occupied as a principal residence by an owner of  the  dwelling  or unit.

  (i) "Member of the tribunal" means an individual who is appointed by the governor as a tribunal judge with quasi-judicial powers as  provided  in  the act.

  (j) "Non-property tax appeal" means any proceeding, other than property tax appeals, over which the tribunal has jurisdiction.

  (k) "Property tax appeal"  means  any  proceeding  relating  to  real  and  personal  property assessments, valuations,  rates,  special  assessments, refunds, allocation, or  equalization  or  any other   proceeding   brought before the tribunal under the state's property tax laws.

  (l) "Taxable value appeal" means any proceeding relating only to the determination of a property's taxable value through application  of  the lesser of 1.05 or the inflation rate as provided in  section 27a of the general property tax act. An appeal that requires  a  determination  of  a property's taxable value through application of a fraction, the numerator of which is the state equalized value for the current year, minus additions, and the denominator of which is the state equalized value for the immediately preceding year, minus losses, as provided in section  27a of the general property tax act, is a property tax appeal.

  (m) "Valuation disclosure" means documentary or other tangible evidence in a property tax appeal which a party relies upon in support  of  the party's contention as to the true cash value of the subject property or any portion thereof and which contains the party's value conclusions and data, valuation methodology, analysis, or reasoning in  support  of  the contention. See also R 205.1252 and R 205.1283.

  (n) "Small claims division" means the residential property and small claims division created by section 61 of the act.

  (2) The terms defined in the act have the same  meanings   when   used   in these rules.

 

R 205.1111   Scope. Rescinded.

  Rule 111. (1) These rules govern the practice and procedure in all cases and proceedings before the tribunal. These rules shall be known and may be referred to as the "tax tribunal rules" and may be cited as "TTR."

  (2) R 205.1201 to R 205.1290 govern the practice and procedure in all cases before the entire tribunal.

  (3) R 205.1301 to R 205.1350 govern the practice and procedure in all cases before the small claims division. If an applicable small  claims division rule does not exist, then the entire tribunal rules shall govern, except for R 205.1288 and rules that pertain to discovery, which, in the small claims division, is by leave of the tribunal only.

 

 

  (4) If an applicable entire tribunal rule does not exist, the 1995 Michigan Rules of Court, as amended, and the provisions of chapter 4 of Act No. 306 of the Public Acts of 1969, as amended, being SS24.271  to 24.287 of the Michigan Compiled Laws, shall govern.

 

R 205.1115    Payment of fees or charges. Rescinded.

  Rule 115. Payments to the tribunal for fees or charges of the tribunal shall be made in cash or by check,  money  order,  or  other  draft  made payable to the order of  "State  of  Michigan"  and  shall be   mailed or delivered to the clerk of the tribunal at the tribunal's Lansing office.

 

R 205.1120    Records; removal; public access. Rescinded.

  Rule 120. (1) An original record, paper, document, or exhibit filed with the tribunal shall not be taken from the hearing room or  offices   of   the tribunal or from the custody of  a  member  of  the   tribunal, a hearing officer, or a hearing referee, except as authorized by these rules or by the chairman of the tribunal or except as may be necessary for the clerk to furnish copies as provided by law, to transmit records to the court  of appeals, or as otherwise ordered by  the  tribunal.  After the time for appeal has expired, the clerk shall make each party's respective exhibits available for return to the party. If an exhibit is not claimed within 90 days after the exhibit is made available for return, then  the  clerk may dispose of the exhibits at his or her discretion.

  (2) Except upon order of  the  tribunal  for  good  cause  shown  or  as otherwise provided  by  law, all public records of  the  tribunal  are available for inspection. Copies may  be  obtained  from  the clerk  upon payment of the charge provided in R 205.1202.

 

R 205.1125    Docketing of cases. Rescinded.

  Rule 125. (1) Upon the filing of the petition, the clerk shall  do  all  of the following:

  (a)Time-stamp all pleadings.

  (b)Assign an individual docket number to the proceeding.

  (c)Secure all original pleadings in a durable binder for safekeeping.

  (d)Establish a separate docket record for each case on a form approved  by the tribunal.

  (2)The docket number assigned to each case shall be the permanent number of the proceeding and shall be affixed by the parties to all future filings in the case. The separate docket record established for each case shall contain entries of all pertinent filings and proceedings in the case and, together with the file containing all original pleadings, constitute the original record of the case to be preserved by the tribunal as prescribed by law.

 

R 205.1130    Decisions and orders; form; content; notice. Rescinded.

  Rule 130. (1) A decision shall be stated in a written opinion and judgment.A written opinion and judgment shall include a concise statement of facts and conclusions of law and, upon order of the tribunal,  shall  be  officially reported and published.

  (2) Notice of entry and a copy of the decision and all orders shall be sent to the parties' authorized representatives or,  if  there  is  no  authorized representative, to the party or parties at the time of entry.

 

R 205.1135    Corrections of clerical errors. Rescinded.

  Rule 135. Clerical mistakes arising from an oversight or omission in a decision or order of the tribunal or in the records of any proceeding may be corrected by order of the tribunal at any time upon motion of a party or upon the tribunal's own initiative.

 

R 205.1140    Disability of tribunal members and hearing officers. Rescinded.

 

 

  Rule 140. In the event of the death, sickness, or disability of a member of the tribunal or a hearing officer after the member or officer has heard any part of a case, his or her successor or alternate may continue the proceeding and decide the matter, if, in the discretion of the tribunal, continuing the proceeding will not injure a party to the proceeding or otherwise result in an injustice, or the tribunal may,  in  its  discretion,  order  the  matter reheard.

 

R 205.1145   Costs. Rescinded.

  Rule 145. (1) The tribunal may, upon motion or upon its own initiative, allow a prevailing party in a decision or order to request costs.

  (2) If the request is granted, the prevailing party shall file a bill  of costs with the clerk within 14 days of the entry of the order allowing costs and furnish a copy of the bill to each party in the case. A party may file a response objecting to the bill of costs or any item in the bill within  14 days after service of the copy of the bill. Failure to file an objection to the bill of costs within the 14-day period constitutes a waiver of any right to object to the bill.

  (3) The bill of costs shall state separately each item claimed and the amount claimed and shall be verified by affidavit of the  party  or representative. The affidavit shall state that each item is correct and  was necessarily incurred.

  (4) Costs may be awarded to a prevailing party only when provided for  by the tribunal in a decision or order.

 

R 205.1150    Appeals. Rescinded.

  Rule 150. An appeal from a decision of the tribunal shall be  taken  in accordance with section 53 of the act. 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 clerk of the tribunal together with the appropriate filing fee.

 

R 205.1155    Record on appeal. Rescinded.

  Rule 155. (1) If the clerk of the court of appeals gives notice to the clerk of the tribunal, pursuant to rule 7.210 of the Michigan Rules of Court, that the cause is ready for submission, or at any time upon order  of the court, then the clerk shall transmit the record  promptly  to  the  court  of appeals.

  (2) The record shall consist of a copy of  the tribunal's original file, including the following items:

  (a) A certified list of docket entries showing the dates of filing and  the nature of all documents filed and the date and disposition of all proceedings conducted.

  (b) All papers, including all of the following items:

  (i) Notices.

  (ii) Pleadings.

  (iii) Motions.

  (iv) Briefs.

  (v) Intermediate rulings.

  (vi) The decision or order being appealed.

  (c) The original transcripts of the hearing in an entire tribunal case as provided by the parties.

  (d) A certified statement of  facts  of  the  hearing  in  a  small  claims division case.

  (e) Original exhibits.

 

PART 2. MATTERS BEFORE ENTIRE TRIBUNAL

 

R 205.1201 Scope. Rescinded.

 

 

  Rule 201.  The rules in this part govern  practice  and  procedure  in  all appeals pending in the entire tribunal.

 

R 205.1202  Fees and charges. Rescinded.

  Rule 202.  The following fees shall be paid to  the  clerk  in  all  entire tribunal appeals upon filing:

  (a)  Property tax appeal petitions:                                                                                   Filing fee

  (ii)  Valuation appeals.

    Value in contention*                                                                                                    Filing fee**

    $100,000   or less..........................................................................................$250.00.

    $100,000.01                                                            to

$500,000.00.......................................................................$400.00.

    More                                                                 than

$500,000…...............................................................................$ 600.00.

*Value in contention is the difference between the state equalized value as determined from the assessment and the state equalized value contended by the petitioner or the difference between the taxable value as determined from the assessment and the taxable value contended by the petitioner, whichever  is greater.

**The filing fee for multiple, contiguous parcels owned by the same person is the filing fee for the parcel that has the largest value in contention, plus $25.00 for each additional parcel, not to exceed a total  filing  fee  of $2,000.00.

  (b)   The fee for filing a stipulation for entry of consent judgment instead of a property tax appeal petition is $50.00.

  (c)   The fee for filing a motion to amend a property tax appeal petition to add a subsequent year assessment is equal to  50%  of  the  fee  provided  in subdivision (a)(ii).

  (d)  The fee for filing a non-property tax appeal petition  or  a  petition contesting a special assessment is $250.00.

  (e)  The fee for filing a stipulation for entry of consent judgment instead of a non-property tax appeal or special assessment petition is $50.00.

  (f) The fee for filing a stipulation for entry of consent judgment or a motion, other than a motion for immediate consideration, a motion for summary disposition or partial summary disposition or a motion to withdraw a petition, is $50.00.

  (g)  The fee for filing a motion for immediate consideration  or  a  motion for summary disposition or partial summary disposition is $100.00.

  (h)  The fee for filing a motion to withdraw a petition is $0.00.

  (i) The fee for certification of the record  on  appeal  to  the  court  of appeals is $100.00.

  (j) The fee for copies of pleadings and other documents is $ .50/page.

 

R 205.1205 Commencement of appeals; protest to local board of review; filing time periods; election of small claims division and entire tribunal. Rescinded.

  Rule 205. (1) An appeal, application for review, or any other proceeding is commenced by filing a petition with the tribunal within the time periods prescribed by statute. See R 205.1202 and R 205.1240. Applicable statutes include, but are not limited to,  the  following:  MCL  205.735a, 211.7cc, 211.27b, and 211.53a.

 

 

  (2) A petition shall be considered  filed  within  the  time  periods prescribed by statute if it has been mailed to the tribunal and postmarked by the United States Postal Service on or before the expiration of the applicable time period, if it has been delivered in person to the tribunal on or before the expiration of the applicable time period, or if it is given to a designated delivery service for delivery to the tribunal on or before the expiration of the applicable time period. If the last day of a time period is a day during which the offices of the tribunal are not open for business, the time period expires on the next business day.  See MCL 205.735a.

  (3) A petitioner who files a defective petition with the tribunal and the tribunal is unable to determine the division of the tribunal in which the appeal is being filed will be presumed to have elected to have the matter heard in the small claims division unless a motion to transfer is filed not less than 28 days before the scheduled hearing and the petitioner pays all entire tribunal filing fees and any costs incurred by  the  respondent  as  a result of the transfer.

 

R 205.1208  Service of papers. Rescinded.

  Rule 208.  (1)  A petition commencing a property tax appeal shall be  filed by an interested person or persons, other than a unit of government,  in  the following manner:

  (a)  Mailed by certified mail or  delivered  by  personal  service  to  the following officials at their last known address:

  (i)  The certified assessor or board of assessors of the unit of government making an assessment being appealed.

  (ii) The city clerk, in the case of cities.

  (iii)  The township supervisor or clerk, in the case of townships.

  (b)  Mailed by first-class mail or delivered by  personal  service  to  the following officials at their last known address:

  (i) The county equalization director for any county affected.

  (ii)  The county clerk for any county affected.

  (iii) The secretary of the local school board.

  (iv)  The treasurer of the state of Michigan.

  (2) A petition commencing a property tax appeal filed by a unit of government shall be mailed by certified mail or delivered by personal service to the interested person or persons. The petition shall also be mailed by first-class mail or delivered by personal service to the following officials at their last known address:

  (a)  The county equalization director for any county affected.

  (b)  The county clerk for any county affected.

  (c)  The secretary of the local school board.

  (d)  The treasurer of the state of Michigan.

  (3)  A petition commencing a non-property tax appeal  shall  be  mailed  by certified mail or delivered by personal service to either  of  the  following officials at their last known address:

  (a)  The treasurer of the state of Michigan, if the tax was levied  by  the department of treasury.

  (b)  The clerk of the local unit of government, if the tax  was  levied  by the local unit of government.

  (4) A petition commencing a special assessment appeal filed by a party in interest shall be mailed by certified mail or delivered by personal service to the clerk of the unit of government, authority, or body  levying  the special assessment being appealed at the clerk's last known address.

  (5) Except as otherwise required by these rules, all other pleadings and documents filed with the tribunal relating to a case shall be served by first-class mail or by personal service concurrently on each of the parties' authorized representatives or, if there is no authorized representative,  on the party as provided in R 205.1215(4).

 

 

  (6) Proof of service shall be established by either a  written acknowledgment of a receipt of a pleading or other document that is dated and signed by the person authorized under these rules to receive it or by certification stating the facts of service. Failure to make proof of service does not affect the validity of the service.

 

R 205.1210    Time for service of papers. Rescinded.

  Rule 210. (1) A respondent shall serve and file its answer or take other action as may be permitted by law within 28 days  after  service  of  a petition. Failure to serve and file an answer within 28 days after service of a petition may result in the scheduling of a default hearing as provided by R 205.1247.

  (2) An answer, motion, or other document filed or served shall be deemed to be filed or served upon mailing or upon delivery in person, as provided by rule 2.107 of the Michigan Rules of Court,  within the   time   fixed   for filing or service.

  (3) All pleadings and other documents required to be filed or served on a day during which the offices of the tribunal are not open  for  business shall be filed on the next business day.

 

R 205.1215    Appearance and representation. Rescinded.

Rule 215. (1) Authorized representatives may enter an appearance either by subscribing the petition or other document initiating the participation of a party in a proceeding or by filing an appearance in the proceeding. See also R 205.1208.

  (2) The tribunal may require an authorized representative to provide a written statement of authorization  signed  by  the  party   for whom the representative appears.

  (3) An authorized representative may withdraw from a proceeding or  be substituted for only by order of the tribunal.

  (4) In the absence of an appearance by an authorized representative, a party is deemed to appear for himself, herself, or itself. A corporation, unincorporated association, or unit of government may be represented by an authorized officer. An estate or trust may be represented by a fiduciary. A party shall state in the initial pleading his, her, or its name, address, and telephone  number  and promptly inform the  clerk  of  the tribunal and all parties of any change in that information.

  (5) A party appearing before  the  tribunal  shall   conduct   himself   or herself with decorum.

 

R 205.1220    Parties. Rescinded.

  Rule 220. (1) The party who commences a proceeding shall  be  designated as the petitioner and the adverse party as the respondent.

  (2) Upon a change or transfer of interest, the proceeding may be continued by or against the original party in its original capacity, unless the tribunal directs the person to whom the interest is transferred to be substituted in the proceeding for the original party, joined with the original party, or made a party in another capacity.

  (3) If  proceedings  involving  a  substantial   and   controlling   common question of law or fact are pending before the tribunal, then the tribunal may do any or all of the following:

  (a) Order a joint hearing on any or all matters in issue.

  (b) Order a joinder of all parties in accordance with  their  interests.

  (c) Order the proceedings consolidated.

  (d) Make other orders concerning the proceedings as may   tend   to   avoid unnecessary costs or delay.

  (4) Parties may be added or dropped by order of the tribunal  on  its   own initiative or on motion of any interested person at any  stage  of  the proceedings and according to terms that are just.

 

 

R 205.1222    Amicus curiae. Rescinded.

  Rule 222. The tribunal may, upon motion, order a person, or, upon motion or its own initiative, order a state or local governmental unit, to appear as amicus curiae or in another capacity as the tribunal deems appropriate.

 

R 205.1225    Pleadings; amended and supplemental pleadings. Rescinded.

  Rule 225. (1) There shall be a petition and an answer. An application for review or any other pleading initiating a proceeding is deemed to be  a petition. A pleading raising an affirmative defense or allegations shall be deemed to be an answer and a responsive pleading is not necessary. Any other pleading is not  allowed,  except  that  an  answer  may   be   made   to petitions filed by parties who are later  substituted  or   joined   in   the proceedings.

  (2) A party may amend or supplement its pleading as provided by the act or by leave of the tribunal, except that a petition to seek a tax  refund  may be amended when a tax is paid while the determination of the right to the refund is pending before the tribunal. For purposes of this subrule, a petition is pending before the tribunal until a decision has been  entered by the tribunal.

 

R 205.1230  Motions. Rescinded.

  Rule 230. (1) All requests to the tribunal for an order in a pending appeal must be made by written motion filed with the clerk and accompanied by the appropriate fee unless otherwise ordered by the tribunal. Motions shall be served concurrently by the moving party on all other parties of record and proof of service shall be filed with the clerk. Written opposition, if any, to motions shall be filed within 21 days after service of the motion  unless otherwise ordered by the tribunal.  For purposes of this rule, a request by an authorized representative who has entered an appearance in an appeal to withdraw from or be substituted for in that appeal is not considered a motion.

  (2) Pleading on motions shall be limited to the motion and a brief in support of the motion and a single response to the motion and a supporting

brief. A brief in support of a motion or response, if any, shall be filed concurrently with the motion or response.

  (3) The clerk shall submit, in a timely manner, motions and responses to motions to the tribunal for decision, which shall be  by  written  order. Copies of orders on motions shall be mailed to the parties as provided  by  R 205.1130(2).

  (4)  Oral argument is not allowed  on  motions,  except  by  order  of  the tribunal.

  (5) The clerk shall charge a single motion fee for all motions contained in a single pleading. The single motion fee charged shall be the largest fee that would have been charged if each motion had been filed separately.

  (6) A motion to amend a petition to include a subsequent tax year shall be considered filed within the time periods prescribed by statute if it has been mailed to the tribunal and postmarked by the United States Postal Service on or before the expiration of the applicable time period, if it  has  been delivered in person to the tribunal on or before the expiration of the applicable time period, or if it is given to a designated delivery service for delivery to the tribunal on or before the expiration of the applicable time period.

 

R 205.1235    General rules of pleading. Rescinded.

  Rule 235. (1) All documents filed with the tribunal shall  contain  all  of the following information:

  (a) The caption "Michigan Tax Tribunal."

  (b) The title of the case.

  (c) The docket number of the case after it is assigned by the  tribunal.

 

 

  (d) A designation showing the nature of the document.

  (2) The original of all pleadings, motions, and briefs   shall   be   filed with the tribunal.

 

R 205.1240   Petitions. Rescinded.

  Rule 240. (1) A petition shall contain a statement of facts, without repetition, upon which the petitioner relies in making  its  claim  for relief. The statement shall be made in  separately designated paragraphs, the contents of each of which shall be limited, as far as practicable, to a statement of a single fact. Each claim shall be stated separately when separation facilitates the clear presentation of the matters set forth. A petition shall not cover more than 1 assessed parcel, except as follows:

  (a) A single petition involving real property  may  cover    more    than    1 assessed parcel if the real property is contiguous  and   within   a   single assessing unit.

  (b) A single petition involving personal  property    may    cover    personal property in more than  1 location  if  the  property  is   assessed   as   1 assessment and is located within a single assessing unit.

  (c) A single petition may include both real and personal property.

  (2) Each petition shall contain all of the following information:

  (a) The petitioner's name and legal residence  or,  in  the   case   of   a corporation, its principal office or place of business.

  (b) The name of the opposing party or parties.

  (c) A description of the matter in controversy, including   the   type   of tax, the year or years involved, and, in a property tax appeal,  all  of  the following information:

  (i)  The  present  use  of  the  property,  the  use  for  which    the    property       was  designed,  and  the classification of property.

  (ii) Whether the matter involves any of the following:

  (A) Valuation.

  (B) Assessment.

  (C) Taxable value.

  (D) Uniformity.

  (E) Exemption.

  (F) A combination of the areas specified in this paragraph.

  (iii) For multifamily residential   property,   whether       the      property      is subject to governmental regulatory agreements and a subsidy and  the  type of subsidy involved.

  (d) A statement of the  amount  in  dispute,  which    shall    include    the following information, as applicable:

  (i) In property tax appeals requiring the determination of a property's taxable value through application of a fraction, the numerator of which is the state equalized value for the current year, minus additions, and the denominator of which is the state equalized value for the immediately preceding year, minus losses, a statement indicating whether  there  is   a dispute relative to the value of an addition or a loss.

  (ii) In taxable value appeals, a statement indicating whether  there  is  a dispute relative to the value of an addition or a loss.

  (iii) In non-property tax appeals, a statement of the portion  of  the  tax admitted to be correct, if any, and a copy  of  the   assessment   or   other notice attached to the petition.

  (e) In assessment, valuation, or exemption appeals, a statement as to whether the matter in controversy has been protested, in a timely manner, to the local board of review, the date of the protest, and, if applicable, the date of receipt of the disputed tax bill.

  (f) A clear and concise statement of the facts upon  which  the  petitioner

 

 

relies, except for facts  that  the  opposing  party  has   the   burden   of proving.

  (g) The relief sought.

  (h) The signature of the petitioner or its authorized representative.

  (3) In equalization, allocation, and apportionment  appeals,  the  petition shall be sworn to and be in compliance with applicable statutes.

 

R 205.1245   Answers. Rescinded.

  Rule 245. (1) The respondent shall have 28 days from the date of service of the petition within which to file an  answer  or  other  responsive pleading. Failure to file an answer within  28  days  may result   in   the scheduling of a default hearing as provided in R 205.1247.

  (2) The answer shall be written  so  that  it  will  fully  advise  the opposing party and the tribunal of the nature of  the  defense  and   shall contain a specific admission or denial of each material  allegation in the petition. If the respondent is without knowledge or information sufficient to form a belief as to the truth of an allegation, then the  answer   shall  so state and the statement shall have the   effect   of a denial. If the respondent intends to qualify or to deny only a part  of  an  allegation, then the answer shall specify so much of the allegation as is true and shall qualify or deny only the remainder. In addition,  the  answer  shall contain a clear and  concise  statement  of  every  ground on which the respondent relies and has the burden of proof. Paragraphs of the answer shall be designated to correspond to paragraphs of the  petition   to   which they relate.

  (3) An answer may assert as many defenses as  the  respondent  may   have against an opposing party. A defense is not waived by being joined with 1 or more other defenses. All defenses not asserted in either the  answer   or  by appropriate motion are waived, except for the following defenses:

  (a) Lack of jurisdiction.

  (b) Failure to state a claim upon which relief can be granted.

  (4) In a special  assessment  appeal,  the  answer  shall  specify  the statutory authority  under  which the  special   assessment   district   was created.

 

R 205.1247    Defaults; "default hearing" defined; dismissals;  transfers. Rescinded.

  Rule 247. (1) If a party has failed to plead, appear,  or  otherwise proceed as provided by these rules or as required by  the  tribunal,   then the party may be held in default by the tribunal on  motion of  another party or on the initiative of the tribunal.  A  party  placed   in   default shall cure the default as provided by the order placing the party in default and file a motion to set aside the default accompanied by the appropriate fee within 21 days of the entry of the order placing the party in default or as otherwise ordered by the tribunal. Failure to comply with  an order of default may result in  the   dismissal   of   the   case   or   the scheduling of a default hearing as provided in this rule.

  (2) For purposes of this rule, "default hearing" means a hearing at which the defaulted party is precluded from presenting any testimony or submitting any evidence not submitted to the tribunal before  the  entry  of the order placing the party in  default  and  may  not,  unless   otherwise ordered by the tribunal, examine the other party's witnesses.

  (3) In a property tax appeal, a proceeding shall be  dismissed  by  the tribunal upon motion filed by the petitioner before the time provided in R 205.1250 for conducting a counsel conference has expired. In a non-property tax appeal, a proceeding shall be dismissed  by  the  tribunal upon motion filed by the petitioner before the first responsive pleading has been filed with the tribunal. Once the time provided in R 205.1250  for conducting a counsel conference has expired in a property tax  appeal or the first responsive pleading has been filed with the tribunal in a non-property tax appeal, the tribunal shall dismiss the case upon motion filed by petitioner only if the other party or parties do not object  to the dismissal.

 

 

  (4) Failure of a party to properly prosecute  the  appeal,  comply  with these rules, or comply  with an order of the tribunal is  cause  for dismissal of the appeal or for the scheduling of a default hearing for  the respondent. Upon motion made within 21 days of the entry of  the  order  as provided by R 205.1288, an order of dismissal may be set aside by the tribunal for reasons it deems sufficient.

  (5) By stipulation of the parties, or by a petitioner's motion and notice to the adverse party, the tribunal may transfer  a   matter   to   the small claims division by order.

 

R 205.1249    Equalization, allocation, apportionment, and non-property. Rescinded.

  tax  appeals;  applicability  of  discovery   procedures   and   counsel conference requirement.

  Rule 249. (1) For equalization, allocation,  and   apportionment   appeals, the prehearing and discovery procedures fixed by R 205.1250 to R  205.1270 do not apply, unless otherwise ordered by the tribunal.

  (2) In the case of non-property   tax   appeals,     the      counsel     conference requirement fixed by R 205.1250 does not apply, unless otherwise ordered by the tribunal.

 

R 205.1250  Counsel conference and counsel conference summary. Rescinded.

  Rule 250. (1) In all appeals, except as provided in R 205.1249, the parties shall arrange for and conduct a conference for the following purposes:

  (a) To discuss the possibility of settlement. In a property tax appeal, the petitioner and respondent shall each express a good faith estimate of the true cash value of the subject property.

  (b) To stipulate to the admissibility of evidence to the fullest extent to which complete or qualified agreement can be reached, including all  material facts that are not or fairly should not be, in dispute.

  (c) To identify, for purposes of discovery, all discoverable evidence or documents known to be in the possession or control of the other party, which shall be specifically listed in the summary required by this rule.

  (d)  To consider all other matters that may aid in the disposition  of  the appeal.

  (2) The conference shall be held within 126 days after the filing of the initial petition requiring service upon the opposing party or parties pursuant to R 205.1208. The conference shall also be held at a time and place mutually agreed to by the parties or,  if  an  agreement  cannot  be reached, fixed by order of the tribunal.

  (3) The parties shall jointly prepare a summary of the results of the conference and file the summary with the  clerk  within  21  days  after  the conference.

 

R 205.1252    Valuation disclosure; witness list. Rescinded.

  Rule 252. (1) A party's valuation disclosure in a property tax appeal shall be filed with the tribunal and exchanged with the  opposing  party  as provided by order of the tribunal. However, a party may, if it has reason to believe that the opposing party may not exchange  its valuation disclosure as provided by order of the tribunal, submit its  valuation disclosure to the tribunal together with a motion and  appropriate  filing fee requesting the tribunal's leave to withhold  and  place  a protective order on the valuation disclosure until the  opposing  party  actually exchanges its valuation disclosure with the party.

  (2) A party shall provide the other party or parties and the  tribunal with the name and address of any person who may testify and with a general summary of the subject area of the testimony, as provided by order of  the tribunal. A person who is not disclosed as a person who  may  testify  shall not be permitted to give testimony, unless, for  good  cause  shown,  the tribunal permits the testimony to be taken.

 

 

R 205.1255    Interrogatories to parties. Rescinded.

  Rule 255. (1) A party to a proceeding may serve upon all adverse parties written  interrogatories  to be  answered  by  the  party   to   whom   the interrogatories are directed.

  (2) Interrogatories shall be answered separately and  fully  in   writing under oath. If an interrogatory is objected to, the reasons for objection shall be stated in place of an answer. The answers shall be signed  by  the person making them and shall contain information that is  available  to  the party served or that could be obtained by the party from its employees, agents, representatives, or persons who may testify on the party's behalf. The party to whom the interrogatories are directed shall serve a copy of the answers on the party submitting the interrogatories and on all other parties within 28 days after service of the interrogatories.

  (3) If any of the interrogatories have not been answered within the time specified under subrule (2) of this rule, then the tribunal, on motion and for good cause shown, may issue an order compelling a response. A party who fails to answer interrogatories pursuant to an order of the tribunal may be placed in default as provided by R 205.1247.

  (4) To the extent that answers are admissible as evidence before the tribunal, answers to interrogatories may be used against the party making them, and an adverse party may introduce an answer  that   has   not   been previously offered in evidence by a party.

  (5) A person who answers interrogatories is not the witness of the party who submits the interrogatories.

  (6) By tribunal  order,  interrogatories  may  be  limited  as  justice requires  to  protect  the answering  party   from annoyance,    expense, embarrassment, oppression, or violation of a privilege.

  (7) A party who has given a response that was complete when made is not under a duty to supplement the response to include information thereafter acquired, unless ordered by the tribunal, except as follows:

  (a) To supplement the response with respect to any question directly addressed to the identity and location of persons having knowledge of discoverable matters, or the identity of each person expected to be called as a witness at the hearing, the subject matter on which the  witness  is expected to testify, and the substance of the witness's testimony.

  (b) To amend a prior response that the party knows was incorrect when made based on information obtained by the party, or to amend a prior response that was correct when made,  but  that  is  no longer  true  and failing to amend the response is, in substance, a knowing concealment.

 

R 205.1257    Depositions. Rescinded.

  Rule 257. Parties may stipulate to take depositions or may, by written motion, request to take the testimony of any person, including a party, by deposition for the purpose of discovery or for use as evidence  in  the action, or for both purposes, and the tribunal,  in   its   discretion, may order the taking of depositions.

 

R 205.1260 Requests for production of documents and tangible things for inspection, copying, or photographing; inspection of property. Rescinded.

  Rule 260. (1) A party to an appeal may serve upon another party a request to produce or permit the inspection and copying or photographing, by or on behalf of the requesting party, of any designated documents, papers, books, records, accounts, letters, photographs, objects or tangible things,  which are not privileged, which come within the scope of discovery permitted by R 205.1255, and which are in the party's possession, custody or control.

  (2) A party to an appeal may serve upon another party a request to permit entry and inspection of the property under appeal by  or  on  behalf  of  the moving party.

 

 

  (3) A party upon whom a request is served under subrule (1) or (2)  shall serve a copy of the response to the request on the party  submitting  the request and on all other parties within 28 days of service of the request.

  (4) If a party upon whom a request is served under subrule (1) or (2) of this rule does not comply with the request, then the tribunal may,  upon motion or upon its own initiative, order the party to do any of the following:

  (a) Produce or permit the inspection and copying or photographing, by or on behalf of the requesting party, of any designated documents, papers, books, records, accounts, letters, photographs, objects, or tangible things which are not privileged, which come within the scope of discovery permitted by R 205.1255, and which are in the party's possession, custody or control.

  (b)  Permit entry and inspection of the property under appeal.

  (5) The order may specify the time, place, and manner of making the production or permitting the inspection and copying or photographing of any designated documents, papers, books,  records, accounts, letters, photographs, objects, or tangible things or entry and inspection of the property under appeal.  The order may prescribe other terms and conditions as are just.

  (6) The tribunal may order a person who has been served with a subpoena duces tecum under R 205.1280 to produce or permit the inspection and copying or photographing of the books, papers, documents,  or  tangible  things subpoenaed.

  (7) If the party or person claims that the item is not in his, her, or its possession or control or that he, she, or it does  not  have  information calculated to lead to discovery of the item's whereabouts, then he, she, or it may be ordered to submit to examination before a tribunal member or to other means of discovery regarding the claim.

 

R 205.1264    Consequences of refusal to make discovery. Rescinded.

  Rule 264. (1) If a party or other person refuses to answer  a  question after being ordered to do so by the tribunal, then the proponent of the question may file a petition with the circuit court for Ingham county or the county in which the discovery is being taken to compel the party or person who is ordered to make discovery to comply with the   order   of   the tribunal.

  (2) If a party refuses to obey an order made under R 205.1255(3) or an order made under R 205.1260, then the tribunal may issue orders in regard to the refusal as justice requires or as provided in R 205.1247.

 

R 205.1270    Prehearing conference. Rescinded.

  Rule 270. (1) Except as provided by R 205.1249 or as  otherwise  ordered by the tribunal, a prehearing conference  shall  be  held  in  all   proceedings before the entire tribunal.

  (2) Not less than 14 days before the prehearing  conference,   each   party shall exchange and file with the clerk a prehearing statement   in a form determined by the tribunal.

  (3) The purposes of the prehearing conference are as follows:

  (a) To specify, in a  property  tax  appeal,  the  present   use   of   the property,  the  use  for  which  the property  was   designed,    and    the classification of the property.

  (b) To specify all sums in controversy and the  particular  issues  to which they relate.

  (c) To specify the factual and legal issues to be litigated.

  (d) To consider the formal amendment of all   petitions     and      answers       or their amendment by prehearing order, and, if desirable   or   necessary,   to order that the amendments be made.

  (e)  To  consider  the  consolidation  of  petitions   for   hearing,   the separation of issues, and the order in which issues are to be heard.

 

 

  (f) To consider  admissions  of  fact  to  avoid  unnecessary  proofs, including the level of assessment and authenticity of documents,  such  as statutes, ordinances, charters, and regulations.

  (g) To identify all witnesses.

  (h) To identify all exhibits in support of the main case or defense and admit the authenticity of exhibits if possible.

  (i) To estimate the time required for hearing.

  (j) To discuss  the  possibility  of  settlement,  including  settlement efforts to date.

  (k) To consider all other matters that may aid in the  disposition  of  the proceeding.

  (4) When a case is ready for prehearing as determined by the tribunal, the clerk shall schedule the matter for a date-certain prehearing at  a time and place to be  designated  by  the  tribunal  or  shall place  the proceeding on a prehearing general call.

  (5) Not less than 28 days before a  date-certain  prehearing,  unless otherwise ordered by the tribunal, the clerk shall send notice of the time, date, and place of the date-certain prehearing to all parties.

  (6) Not less than 28 days before the commencement of  a  prehearing general call, unless otherwise ordered by the tribunal, the clerk shall send notice of the prehearing general call and  an order  of  prehearing procedure to all parties whose case is placed on  the  prehearing  general call. The notice shall set forth the time period in which the prehearing will be held and the dates for the filing  and   exchange   of   valuation disclosures and prehearing statements.

  (7) The member or hearing officer who conducts the prehearing conference shall inquire of the parties as to whether or not all claims arising out of the appealed finding, ruling, determination, decision, or order have been joined. The answers to the inquiry and each finding, ruling, determination, decision, or order pertaining to the claims shall  be included in the summary of the results of the conference.

  (8) The member or hearing officer who conducts the prehearing conference shall prepare, and cause to be  served  upon  the  parties  or  their representatives, not less than 14 days in advance  of hearing, an order summarizing the results of the conference specifically covering  each  of the items stated in the rule.  The  summary  of  results  controls  the subsequent course of the proceeding unless modified at  or  before  the hearing by the tribunal to prevent manifest injustice.

  (9) The member or hearing officer who conducts the prehearing conference may direct a party or the party's authorized representative to furnish the tribunal with a hearing brief as to the legal issues involved   in   the proceeding.

  (10) Discovery shall not be conducted after completion of the  prehearing  conference,  unless otherwise ordered by the tribunal.

  (11) Failure to appear at a duly scheduled prehearing conference may result in the dismissal of the appeal  or  the  scheduling   of   a   default hearing as provided in R 205.1247(3).

 

R 205.1275    Supplemental discovery and prehearing procedure. Rescinded.

  Rule 275. The tribunal may issue orders making changes in the prehearing and discovery procedures fixed by R 205.1250 to R 205.1270 as justice may require to achieve a full and fair hearing of a matter before the entire tribunal.

 

R 205.1278   Hearing docket. Rescinded.

  Rule 278. (1) When a proceeding is ready for hearing, the clerk shall schedule the matter for a date- certain hearing at a time and place to be designated by the tribunal or shall place the case on a general call. The clerk shall send notice of the time, date, and place of a date-certain hearing to all parties or their representatives not less than 28 days  before the hearing, unless otherwise ordered by the

 

 

tribunal. When a general call is established, the clerk shall send notice of the time, date, and place for the

hearing of case number 1 on the general call to all parties or their representatives listed on that general call not less than 28 days before the hearing, unless otherwise ordered by the tribunal.In all succeeding cases that appear on the general call, the parties or their representatives shall be telephonically notified by the clerk not  less  than 48 hours before the hearing.

  (2) The tribunal may, upon motion or upon its own  initiative,  adjourn  a hearing.

 

R 205.1280  Subpoenas. Rescinded.

  Rule 280. (1) On written request of a party to an appeal, the tribunal, through the clerk, shall issue subpoenas for the attendance and testimony of witnesses and the production of  evidence  at  hearing and depositions, including, but not limited to, books, records, correspondence, and documents in their position or under their control.

  (2) A party may serve a subpoena by certified mail or by delivery in person as provided by rule 2.105 of the Michigan Rules of Court. However, a party may not serve a subpoena less than 3 business days before a scheduled hearing, unless otherwise ordered by the tribunal.

  (3) A witness to whom a subpoena has been issued may file a motion under R 205.1230 to revoke the subpoena if the evidence sought to be produced does not relate to a matter in issue, if the subpoena does not describe the evidence sought with sufficient particularity, or if the subpoena is invalid for any legal reason.

  (4) Proceedings to enforce a subpoena may be commenced in  the  circuit court for Ingham county or the county in which the hearing is held.

 

R 205.1281   Subpoenas. Rescinded.

  Rule 281. (1) On written request of a party to a proceeding, the tribunal, through the clerk, shall issue subpoenas for the attendance and testimony of witnesses and the production of evidence at hearing, including, but not limited to, books, records, correspondence, and documents in their possession or under their control.

  (2) A party may serve a subpoena by certified mail or by delivery in person as provided by rule 2.105 of the Michigan Rules of Court. However, a party may not serve a subpoena less than 3  business days  before  a  scheduled hearing, unless otherwise ordered by the tribunal.

  (3) A witness to whom a subpoena has been issued may file a motion under R 205.1230 to revoke the subpoena if the evidence sought to be produced does not relate to a matter in issue, if the subpoena does not describe the evidence sought with sufficient particularity, or if the subpoena is invalid for any legal reason.

  (4) Proceedings to enforce a subpoena may be commenced in the circuit court for Ingham county or the county in which the hearing is held.

 

R 205.1283    Conduct of hearings. Rescinded.

  Rule 283. (1) The tribunal may admit and give probative effect to evidence of a type commonly relied upon by reasonably prudent persons in the conduct of their affairs. Irrelevant, immaterial, or unduly repetitious evidence may be excluded.  Effect shall be given to the rules of privilege recognized  by law.

  (2) Witnesses in a proceeding shall swear or affirm before the presiding member or hearing officer to give full and truthful testimony.

  (3) Without leave of the tribunal, a witness may not testify as to the value of property without submission of a valuation disclosure containing that person's value conclusions and the basis for the conclusions.  This does not, however, preclude an   expert  witness  from  rebutting  another  party's

 

 

valuation evidence or testifying as to the value of the property in issue if the expert witness's value conclusions were adopted by the party and included in the party's valuation disclosure.

  (4) If a witness is not testifying as to the value of property or as an expert witness, then his or her testimony in the form of opinions or inferences is limited to opinions or inferences that are rationally based on the perception of the witness and that are helpful to a clear understanding of his or her testimony or the determination of a fact in  issue.  See rule 701 of the Michigan rules of evidence.

 

R 205.1285   Briefs. Rescinded.

  Rule 285. (1) The tribunal may order the parties to  submit  prehearing briefs addressing legal issues not fully addressed in the parties' valuation disclosures and designate the manner and time for filing and  serving  the briefs.

  (2) The tribunal may order  the  parties  to  submit  posthearing  briefs containing  proposed  findings of fact, conclusions of law, posthearing arguments, or any combination thereof and designate the manner and time  for filing and serving the briefs.

 

R 205.1288  Rehearings or reconsideration. Rescinded.

  Rule 288. The tribunal may order a rehearing or reconsideration of any decision or order upon its own initiative or the motion of any party filed within 21 days of the entry of the decision or order sought to be reheard or reconsidered. The filing of a motion for rehearing or reconsideration tolls the appeal period and any party shall have 21  additional  days  after  a decision or denial of the motion for rehearing or reconsideration to appeal the decision or order to which the motion related.

 

R 205.1290    Witness fees. Rescinded.

  Rule 290. A witness who is summoned to a hearing or other proceeding, or whose deposition is taken, shall receive the same fees and mileage as witnesses in the circuit courts of the  state.  A witness shall not  be required to testify until  the  fees  and  mileage  provided  for  have  been tendered to him or her by the party at whose instance he or she has been subpoenaed.

 

PART 3. SMALL CLAIMS DIVISION RULES

 

R 205.1301 Scope. Rescinded.

  Rule 301.  The rules in this part govern  practice  and  procedure  in  all appeals pending in the small claims division.

 

R 205.1303  Jurisdiction. Rescinded.

  Rule 303.  (1)   A  property  tax  appeal  contesting  a  property's  state equalized or taxable value may be heard in the small claims division if any 1 of the following properties is exclusively involved:

  (a)  Real property classified as residential.

  (b)  Real property that has  a  principal  residence  exemption.   See  MCL 211.7cc.

  (c)  Real property classified as agricultural.

  (d)  Real property classified as residential or agricultural with less than 4 rental units.

  (e)  Any other property where the value in  contention  is  not  more  than $100,000.00.

  (2)  A non-property tax appeal may be heard in the small claims division if the amount of tax in dispute is not more than $20,000.00, exclusive of interest and penalty charges.

 

 

  (3)   A special assessment appeal may be heard in the small claims   division if the amount   of   the special  assessment  in  dispute  is  not  more  than $20,000.00.

 

R 205.1305  Records. Rescinded.

   Rule 305.   (1)   A formal transcript shall not be taken for any   proceeding conducted in the small claims  division  unless  otherwise  ordered  by  the tribunal.

  (2)  An informal transcript of a proceeding conducted in the  small  claims division is not a record of the proceeding unless otherwise  ordered  by  the tribunal.

 

R 205.1307 Fees. Rescinded.

  Rule 307. (a) There are no fees for filing a property tax appeal petition in a small claims division proceeding contesting a property's state equalized or taxable value if the property has a principal residence exemption of at least 50% for all tax years at issue. For all other small claims proceedings, the following fees shall be paid to the clerk upon filing:

  (i) The fee for filing a property tax appeal petition contesting a property's state equalized or taxable value is 50% of the filing fee provided in R 205.1202(a). If the petition contains multiple, contiguous parcels of property owned by the same person, there shall be an additional $25.00 fee for each additional parcel, not to exceed a total filing fee of $1,000.00.

  (ii) The fee for filing a property tax appeal petition contesting the denial of a principal residence or qualified agricultural exemption is $25.00.

  (iii)  The fee for filing a non-property tax appeal petition or  a  special assessment petition is $100.00.

  (b) The fee for filing a stipulation for entry of consent judgment instead of a property tax appeal petition, a non-property tax appeal  petition  or  a special assessment petition is $25.00.

  (c) There are no fees for filing a motion in the small claims division if the property tax appeal petition filed contests a property's state equalized or taxable value and the property has a principal residence exemption of at least 50%  for  all  tax  years  at  issue.  For  all  other  small  claims proceedings, the fee for filing a stipulation for entry of consent judgment or a motion, other than a motion for immediate consideration, a motion for summary disposition or partial summary disposition or a motion to withdraw  a petition, is $25.00.

  (d) The fee for filing a motion for immediate consideration or a motion for summary disposition or partial summary disposition is $50.00.

  (e)  The fee for filing a motion to withdraw a petition is $0.00.

  (f)  The fee for certification of the record on appeal  to  the  court  of appeals is $100.00.

  (g)  The fee for copies of pleadings and other documents on file  with  the tribunal is 50 cents per page.

 

R 205.1312  Petitioner's election of small claims division. Rescinded.

  Rule 312. (1) A petitioner who wishes to have a matter heard in the small claims division shall elect to do so.

  (2) A petitioner who files a defective petition with the tribunal and the tribunal is unable to determine the division of the tribunal in which the appeal is being filed will be presumed to have elected to have  the  matter heard in the small claims division.  See also R 205.1205.

 

R 205.1313  Protest to local board of review; subsequent year assessments. Rescinded.

  Rule 313. (1) For an assessment dispute as to the valuation or exemption of property classified as commercial personal property, industrial personal property, or utility personal property, the property's assessment   must   be protested before the local board of review unless the statement of assessable

 

 

personal property is filed, as required by MCL 211.19, prior to the commencement of the board of review.  See also R 205.1205.

  (2) For an assessment dispute as to the valuation or exemption of property classified as agricultural real or personal property, residential real property or timber-cutover real property the property's assessment must be protested before the local board of review unless otherwise excused by law. See also R 205.1205.

  (3) The appeal for each subsequent year for which an assessment has been established is added automatically to the petition for an assessment  dispute

as to the valuation or exemption of property at the time of hearing. For the purposes of this subrule, an assessment has been established once the board of review has confirmed the assessment roll at the statutorily required March board of review meeting.

  (4) The tribunal may, on request and for good cause shown, exclude subsequent years from consideration at the time of hearing, if the subsequent years can be handled more expeditiously in a subsequent proceeding.

 

R 205.1315    Transfers. Rescinded.

  Rule 315. (1) Not less  than  14 days  before  a  hearing,  a  party  or intervenor, by motion and notice to the opposing party or parties, may, by motion, request a transfer of the proceedings from the small claims division to the entire tribunal. If the motion is filed with the tribunal  after  the notice of hearing in the proceeding has been issued by the tribunal, then the parties shall appear at the hearing and be prepared to conduct the hearing, unless otherwise ordered by the tribunal. If the request  is  granted, the moving party shall pay the reasonable expenses incurred by the other parties incidental to the transfer and any costs resulting from subsequent appeals.

  (2) With the permission of the petitioner, the  tribunal  may  refer  a proceeding to the entire tribunal for a decision.

 

R 205.1317    Appearance and representation. Rescinded.

  Rule 317. (1) A party may appear for himself or herself, be represented by an attorney, or be represented by another person that he or she chooses.

  (2) Petitioner's failure to appear or be represented at a scheduled hearing may result in a dismissal of the appeal.

  (3) The tribunal may, upon request of a party filed with the  tribunal before the hearing schedule in that proceeding, conduct a hearing in the absence of the party. If a hearing is conducted with a party being absent pursuant to his or her request, then the tribunal shall render a decision on

all evidence and pleadings properly submitted by both parties not less than 14 days before the date of the scheduled hearing as provided in R 205.1342(2).

  (4) A person who appears before the small claims division shall conduct himself or herself with decorum.

 

R 205.1320  Commencement of proceedings. Rescinded.

  Rule 320. (1) An appeal before the small claims division is commenced by mailing or delivering a petition to the tribunal within the time period prescribed by statute. See also R 205.1205. The petition shall be on a form provided by the tribunal or shall be in a written form that is in substantial compliance with the tribunal's form. If available, a copy of the notice or action taken by the local board of review or, in the case of an appeal of a special assessment, a copy of the resolution confirming the special assessment roll, shall be attached. In nonproperty tax appeals, a copy  of the final assessment notice or other order being appealed shall be attached.

 

 

  (2) Upon receipt of a defective petition, the clerk of the tribunal shall send the petitioner a form to be completed and returned to the tribunal within 28 days after mailing or as otherwise ordered by the tribunal. Failure to complete and return the form within the 28 days or as otherwise ordered by the tribunal shall result in a dismissal of the petition.

  (3) A copy of a valuation disclosure or other written evidence to be offered in support of a party's contentions shall be filed with the tribunal and served upon the opposing party or parties not less than 21 days before the date of the scheduled hearing unless otherwise ordered by the tribunal. Failure to comply with this subrule may result in the exclusion of the valuation disclosure or other written evidence at the time of the hearing because the opposing party or parties may have been denied the opportunity to adequately consider and evaluate the evidence before the date of the scheduled hearing.

  (4) Service required in subrule (2) of this rule shall be made on the opposing party or parties' authorized representative, if an authorized representative has entered an appearance or filed a pleading  or  other document in the proceeding on behalf of that opposing party or parties.

 

R 205.1330    Notice to respondent of appeal. Rescinded.

  Rule 330. Upon the receipt  of  the  completed  petition  form  from  a petitioner in a timely manner, the clerk of the tribunal shall forward a copy of the completed form to the respondent. If a  petitioner has submitted supporting documentation with his or her completed  petition  form,  the petitioner shall also serve a copy of the supporting documentation upon the respondent not less than 14 days before the date of the scheduled hearing  as provided by R 205.1342(2).

 

R 205.1332   Answers. Rescinded.

  Rule 332. (1) An answer to a petition shall be filed with the  tribunal within 28 days after receipt by the respondent of the petition form completed by the petitioner as required by R 205.1330. The answer shall be on a form provided by the tribunal or shall be in the form of a written response that is in substantial compliance with the tribunal's form. The answer shall set forth the facts upon which the respondent relies in defense of the matter.

  (2) For a special assessment appeal, the answer shall specify the statutory authority under which the special assessment district was created.

  (3) The respondent shall serve the petitioner with a copy of the answer and supporting documentation filed with the tribunal.

 

R 205.1333    Stipulations. Rescinded.

  Rule 333.  A  consent  judgement may be entered upon submission of a stipulation by all parties in interest  as  to  true  cash  value,  if  the stipulation is acceptable to the tribunal.

 

R 205.1335  Hearing sites; accessibility; accommodations. Rescinded.

  Rule 335. (1) For property tax appeals, the hearing may be conducted telephonically, by video conferencing, or  in-person.  If  the  hearing  is in-person, the hearing shall be conducted in the county in which the property is located or in a county contiguous to the county in which the property is located or at a site agreed upon by the parties and approved by the tribunal. A rehearing by a tribunal member shall be at a site to be determined by the tribunal.

  (2) For non-property tax appeals, the hearing may be conducted telephonically, by video conferencing, or in-person. If the hearing is in-person, the hearing shall be conducted at a site to be determined  by  the tribunal.

 

 

  (3) For all appeals, a video conference or in-person hearing shall be conducted in a location that is accessible to mobility-impaired individuals.  Accessible parking shall also be available.

  (4) A person who has a disability and who needs to be accommodated for effective participation in a hearing shall contact the tribunal in writing or telephonically not less than 7 days before the scheduled hearing date.

 

R 205.1340  Notice of hearing. Rescinded.

  Rule 340. Notice shall be sent to the  parties  or  their  authorized representatives of the time and date of the hearing, if telephonic, and the time, date, and place of the hearing, if by video  conference or  in-person, not less than 28 days before the hearing  unless  otherwise  ordered  by  the tribunal.

 

R 205.1342  Conduct of hearing. Rescinded.

  Rule 342. (1) The tribunal may admit, and give probative effect to, evidence of a type commonly relied upon by reasonably prudent persons in the conduct of their affairs. Irrelevant, immaterial, or unduly repetitious evidence may be excluded. Effect shall be given to the rules of privilege recognized by law.

  (2)  A witness who testifies at a hearing shall swear  or  affirm to  give full and truthful testimony.

 

R 205.1345     Decision  to  be  written;  effective  date;  mailing  copy of decision and order to parties.

Rescinded.

  Rule 345.  (1) A decision of the small claims division shall be in writing.

  (2) A decision shall become effective when officially entered by the clerk, at which time the clerk shall mail a copy of the decision and  order  to  all parties to the proceeding.

 

 

R 205.1348 Exceptions; filing of exceptions; service of exceptions; location of rehearing; "good cause" defined. Rescinded.

  Rule 348. (1) A party may file exceptions to a decision by a hearing officer or referee by filing a written exceptions with the tribunal and submitting a copy to the opposing party or parties within 20 days of the entry of a decision by the hearing officer or referee. The exceptions shall demonstrate good cause as to why the decision should  be  modified  or  a rehearing held.  The opposing party may file a response to exceptions within 14 days after service of the exceptions on that party. A rehearing, if held, shall be conducted at a site to be determined by the tribunal as provided by R 205.1335 and shall not be limited to the evidence presented to the  hearing officer or referee.

  (2) The party who files the exceptions shall also file with the tribunal, or include as a part of the written exceptions, a statement attesting to the service of the exceptions on the opposing party or parties. The statement shall specify the date and method by which the exceptions were served on the opposing party or parties.

  (3)  For purposes of this rule, service of the exceptions on  the  opposing

party or parties may be accomplished by mailing the exceptions to the opposing party or parties' authorized representative, if an authorized representative has entered an appearance or filed a pleading or other document in the proceeding on behalf of that opposing party or parties, or the opposing party or parties at their last known addresses by first-class mail or by delivery in person as provided in Rule 2.107 of the Michigan Rules of Court.

  (4)  For purposes of this rule, "good cause" means any of the following:

  (a)  Error of law.

  (b) Mistake of fact.

 

 

  (c)  Fraud.

  (d)  Any other reason the tribunal deems sufficient and material.

 

TAX TRIBUNAL RULES OF PRACTICE AND PROCEDURE SUBPART A. GENERAL PROVISIONS.

R 792.10201 Scope.

Rule 201. (1) These rules govern practice and procedure in all proceedings before the tribunal. These rules shall be construed so as to secure a fair, efficient, and impartial determination of the issues presented in all proceedings before the tribunal.  To the extent there is a conflict between these rules and other administrative hearing rules promulgated by the Michigan administrative hearing system (mahs), these rules shall govern.

(2) These rules shall be known and shall be referred to as the “tax tribunal rules” and may be cited as “TTR.”

 

R 792.10203 Definitions.

Rule 203. As used in these rules:

(a) “Act” means 1973 PA 186, MCL 205.701 to 205.779.

(b)   “Administrative law judge” means any person assigned by mahs to preside over and hear a tribunal proceeding including, but not limited to, tribunal members and hearing officers.

(c)   “Administrator” means the tribunal chair or a tribunal member who has been delegated the authority to render a final decision in a tribunal proceeding.

(d)   “Authorized representative” means a person, other than an attorney, who is selected by a party to appear on the party’s behalf before the tribunal.

(e)   “Clerk” means the chief clerk or a deputy clerk of the tribunal.

(f)  “Entire tribunal” means the hearing division of the tribunal other than the small claims division.

(g)   “Non-property tax appeal” means any proceeding, other than a property tax appeal, over which the tribunal has jurisdiction.

(h)   “Proceeding” means a contested case in which a determination of the legal rights, duties, or privileges of a named party or parties is required by law to be made after an opportunity for a hearing.

(i)   “Property tax appeal” means any proceeding relating to real and personal property assessments, valuations, rates, special assessments, refunds, allocation, equalization, or any other proceeding brought before the tribunal under the state’s property tax laws.

(j)   “Referee” means a contractual small claims hearing referee whose powers are limited to those provided by the tribunal.

(k)   “Small claims division” means the residential property and small claims division created by section 61 of the act, MCL 205.761.

(l)   “Tribunal member” means an individual who is appointed by the governor as a tribunal judge with quasi-judicial powers as provided in the act.

(m)   The terms defined in the act and in 1893 PA 206, MCL 211.1 to 211.155, have the same meanings when used in these rules.

 

R 792.10205 Payment of fees or charges.

 

 

Rule 205. Tribunal fees or charges shall be paid separately for each proceeding in cash or by check, money order, or other draft payable to the order of “State of Michigan.” Payments shall be mailed or delivered to the clerk of the tribunal at the tribunal’s office.  Tribunal fees or charges may also be paid separately for each proceeding electronically, if provided for by the tribunal.

 

R 792.10207 Records; removal; public access; electronic signatures.

Rule 207. (1) The original record for each proceeding, including all pleadings and documents filed and exhibits offered in the proceeding, shall not be taken from a hearing room or the tribunal’s office except as authorized by the tribunal.

(2)   The printed copy of any pleading, document, or exhibit submitted through the tribunal’s e- filing system shall be a paper representation of that electronic pleading, document or exhibit and shall be included in the original record for that proceeding in the order in which the electronic pleading, document, or exhibit was received through the tribunal’s e-filing system, as provided in section 7 of 2000 PA 305, MCL 450.837.

(3)   After the time for appeal has expired, the clerk shall make each party’s exhibits available for return to the party. If an exhibit is not claimed within 90 days after the exhibit is made available for return, then the clerk may dispose of the exhibits at his or her discretion.

(4)   Except upon order of the tribunal for good cause shown or as otherwise provided by law, all public records of the tribunal are available for inspection.  Copies may be obtained from the clerk upon payment of the charge provided in R 792.10217 and R 792.10267.

(5)   Pleadings and documents submitted through the tribunal’s e-filing system shall be “signed” by typing “/s/ John Smith Attorney,” “/s/ John Smith Authorized Representative,” or “/s/ John Smith,” if a party is appearing on his or her own behalf, on the signature line of the pleading or document or by applying a graphic representation of the signature to the pleading or document.

 

R 792.10209 Costs.

Rule 209. (1) The tribunal may, upon motion or its own initiative, award costs in a proceeding, as provided by section 52 of the act, MCL 205.752.

(2)   If costs are awarded, a bill of costs shall be filed and served within 21 days of the entry of the order awarding costs, unless otherwise provided by the tribunal. A party may file a response objecting to the bill of costs or any item in the bill within 14 days after service of the copy of the bill, unless otherwise provided by the tribunal.  Failure to file an objection to the bill of costs within the 14-day period or as otherwise provided by the tribunal shall constitute a waiver of any right to object to the bill.

(3)   The bill of costs shall state separately each item claimed and the amount claimed, and shall be verified by affidavit of the party or the party’s attorney or authorized representative, if any.  The affidavit shall state that each item is correct and was necessarily incurred.

 

R 792.10211 Form, effective date, content, correction of clerical mistakes, and service of decisions and orders.

Rule 211. (1) Decisions and orders shall be stated in writing and shall be effective when officially entered by the clerk at which time the clerk shall transmit the decision or order, as provided by this rule.

(2)   A decision shall include a concise statement of facts and conclusions of law stated separately and, upon order of the tribunal, shall be officially reported and published.

 

 

(3)   Clerical mistakes arising from an oversight or omission in a decision or order or in the records of any proceeding may be corrected by order of the tribunal at any time upon motion or the tribunal’s own initiative.

(4)   Service of decisions and orders entered in a proceeding shall be made on each party at that party’s last known mailing or e-mail address.  If an attorney or authorized representative is appearing on behalf of that party, then service shall be made on the attorney or authorized representative at his or her last known mailing or e-mail address, as provided in section 52 of the act, MCL 205.752.  Service by mail or e-mail on an attorney or authorized representative shall constitute service on his or her office.

 

R 792.10213 Appeals.

Rule 213. An appeal from a decision of the tribunal shall be taken in accordance with section 53 of the 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 clerk of the tribunal together with the appropriate filing fee, as provided in R 792.10217 and R 792.10267.

 

SUBPART B. MATTERS BEFORE ENTIRE TRIBUNAL.

 

R 792.10215 Scope.

Rule 215. The rules in subpart a and in this subpart shall govern practice and procedure in all proceedings pending in the entire tribunal and shall be known as the entire tribunal rules. If an applicable entire tribunal rule does not exist, the 1995 Michigan rules of court, as amended, and sections 71 to 87 of the administrative procedures act (apa), MCL 24.271 to 24.287, and sections 121 to 128 of the apa, MCL 24.321 to 24.328, shall govern.

 

R 792.10217 Fees and charges.

Rule 217. The following fees shall be paid to the clerk in all entire tribunal proceedings upon filing, unless otherwise provided by the tribunal:

(a)   The fee for filing property tax appeal petitions:                                 Filing fee

(i)   Allocation, apportionment, and equalization appeals........................$250.00.

(ii)   Valuation appeals.

 

Value in contention*                                                                                     Filing fee**

$100,000 or less.............................................................................................$250.00.

$100,000.01 to $500,000................................................................................$400.00.

More than $500,000…..................................................................................$600.00.

 

*Value in contention is the difference between the assessed value as established by the  board of review and the state equalized value contended by the petitioner or the difference between the taxable value as established by the board of review and the taxable value contended by the petitioner, whichever is greater.

 

**The filing fee for multiple, contiguous parcels owned by the same person is the filing fee for the parcel that has the largest value in contention, plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

 

 

(b)   The fee for filing a motion to amend a property tax appeal petition to add a subsequent year assessment is equal to 50% of the fee provided in subdivision (a)(ii) of this rule for the assessment to be added.

(c)   The fee for filing a property tax appeal petition contesting a special assessment or a non- property tax appeal petition or is $250.00.

(d)   The fee for filing a property tax appeal petition contesting the classification of property is

$150.00.

(e)   The fee for filing a stipulation for entry of consent judgment instead of a property tax appeal or non-property tax appeal petition is $50.00.

(f)  If a petition has been filed, the fee for filing a stipulation for entry of consent judgment is

$50.00.

(g)   The fee for filing a motion for immediate consideration or a motion for summary disposition or partial summary disposition is $100.00.

(h)   The fee for filing a motion to withdraw a petition is $0.00.

(i)   The fee for the filing of all other motions is $50.00.

(j)   The fee for the certification of the record on appeal to the court of appeals is $100.00.

(k)   The fee for copies of pleadings and other documents is $ .50/page.

 

R 792.10219 Commencement of proceedings; election of small claims division and entire tribunal; motions to amend to add a subsequent tax year; other filings.

Rule 219. (1) A proceeding is commenced by mailing or delivering a petition to the tribunal with the appropriate filing fee within the time periods prescribed by statute.  A proceeding may also be commenced with the tribunal by electronic submission of a petition within the time periods prescribed by statute, if provided for by the tribunal.

(2)   A motion to amend a property tax appeal petition to include an assessment in a subsequent tax year is considered to be filed within the time periods prescribed by statute if it has been mailed or delivered to the tribunal with appropriate filing fee on or before the expiration of the applicable time period, unless otherwise provided by the tribunal.

(3)   If the tribunal is unable to determine the division of the tribunal in which the proceeding is being filed, the petitioner will be presumed to have elected to have the matter heard in the small claims division.  If a motion to transfer is filed after the scheduling of the hearing and the motion is granted by the tribunal, the petitioner shall pay all entire tribunal filing fees and any costs incurred by the respondent as a result of the transfer, unless otherwise provided by the tribunal.

(4)   Pleadings, motions, and documents shall be considered to be filed upon mailing or delivery, as provided by rule 2.107 of the Michigan court rules.  Pleadings, motions, and documents may also be submitted through the tribunal’s e-filing system, if provided for by the tribunal.  Pleadings, motions, and documents submitted through the tribunal’s e-filing system shall be considered to be filed upon successful submission of the pleading, motion, or document.

(5)   Submissions by mail shall be considered to have been filed on the date indicated by the U.S. postal service postmark on the envelope containing the submissions.  Submissions by commercial delivery service shall be considered to have been filed on the date the submissions were given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submissions.  Submissions by personal service shall be considered to have been filed on the date the submissions were received.  Submissions through the tribunal’s e-filing system by 11:59 p.m. on a business day shall be considered to have been filed on that business day. Submissions on a Saturday, a Sunday, or a holiday shall be considered to have been filed on the following business day, as provided by section 35a of the act, MCL 205.735a.

 

 

 

R 792.10221 Pleadings; amended and supplemented pleadings; content of pleadings, motions, and documents; service of pleadings, motions, and documents.

Rule 221. (1) An application for review or any other document initiating a proceeding is considered to be a petition.  A document raising an affirmative defense or allegations in response to a petition is considered to be an answer.  The petition and answer are pleadings and no other pleadings shall be allowed, except that an answer may be made to petitions filed by parties who are later substituted for or joined in a proceeding.  A petition or answer may be amended or supplemented by leave of the tribunal only.

(2)  All pleadings and motions filed with the tribunal shall contain all of the following information:

(a)   The caption “Michigan Tax Tribunal.”

(b)   The title of the appeal.

(c)   The docket number of the appeal after it is assigned by the tribunal.

(d)   A designation showing the nature of the pleading or motion.

(3)  All documents, other than pleadings and motions, shall contain all of the following information:

(a)   The docket number of the appeal after it is assigned by the tribunal.

(b)   A designation showing the nature of the document.

(4)  The petition shall note the docket number assigned by the tribunal and be served as provided for in this rule within 60 days of the issuance of the notice of docket number, unless otherwise provided by the tribunal.  The petition may also be served electronically, if provided for by the tribunal.  Failure to serve the petition within 60 days of the issuance of the notice of docket number shall result in the dismissal of the proceeding, unless otherwise provided by the tribunal.

(5)  The petition, if it is a property tax appeal petition other than a property tax petition contesting a special assessment, shall be served by a petitioner, other than a unit of government, in the following manner:

(a)  Mailed by certified mail or delivered by personal service to the following officials at their last known address:

(i)   The certified assessor or board of assessors of the unit of government that established the assessment being appealed.

(ii)   The city clerk, in the case of cities.

(iii)   The township supervisor or clerk, in the case of townships.

(b)  Mailed by first-class mail or delivered by personal service to the following officials at their last known address:

(i)   The county equalization director for any county affected.

(ii)   The county clerk for any county affected.

(iii)   The secretary of the local school board.

(iv)   The treasurer of the state of Michigan.

(6)  The petition, if it is a property tax appeal petition other than a property tax appeal petition contesting a special assessment, shall be served by a petitioner that is a unit of government by certified mail or by personal service on the party or parties-in-interest with respect to the property or properties at issue. The petition shall also be served by first-class mail or by personal service on the following officials at their last known address:

(a)   The county equalization director for any county affected.

(b)   The county clerk for any county affected.

(c)   The secretary of the local school board.

 

 

(d)   The treasurer of the state of Michigan.

(7)   The petition, if it is a property tax appeal petition contesting a special assessment, shall be served by certified mail or by personal service on the clerk of the unit of government, authority, or body levying the special assessment being appealed at the clerk’s last known address.

(8)   The petition, if it is a non-property tax appeal petition, shall be served by certified mail or by personal service on either of the following officials at their last known address:

(a)   The treasurer of the state of Michigan, if the tax was levied by the department of treasury.

(b)   The clerk of the local unit of government, if the tax was levied by the local unit of government.

(9)   Proof of service shall be submitted with all pleadings, motions, and documents establishing by either a written acknowledgment receipt of the pleading, motion, or document that is dated and signed by the person authorized under these rules to receive it or by certification stating the facts of service. Failure to submit the proof of service may result in the dismissal of the proceeding or the holding of a party or parties in default, as prescribed in R 792.10231.

(10)   All answers, motions, and documents filed with the tribunal shall be served by first-class mail or personal service concurrently on each of the parties’ attorneys or authorized representatives or, if there is no attorney or authorized representative, on the party at his or her last known address, as provided in R 792.10223(4) and in rule 2.107 of the Michigan court rules. All answers, motions, and documents filed with the tribunal may also be served electronically, if provided for by the tribunal, on each of the parties’ attorneys or authorized representatives or, if there is no attorney or authorized representative, on the party as provided in R 792. 10223(4).

 

R 792.10223 Appearance and representation; amicus curiae.

Rule 223. (1) An attorney or authorized representative may appear on behalf of a party in a proceeding by signing the petition or other document initiating the participation of that party in the proceeding or by filing an appearance.  The tribunal may require an attorney or authorized representative to provide a written statement of authorization signed by the party on whose behalf the attorney or authorized representative is appearing.

(2)   If a petition or other document initiating the participation of a party is signed by an attorney or authorized representative, that petition or document shall state the name of the party on whose behalf the attorney or authorized representative is appearing; the attorney or authorized representative’s name; the name of their firm, if any; and the firm’s mailing and e-mail addresses and telephone number.  If there is no firm, the attorney or authorized representative shall state the attorney or authorized representative’s mailing and e-mail addresses and telephone number. The attorney or authorized representative shall promptly inform the clerk and all parties or their attorneys or authorized representatives in writing of any change in that information.

(3)   An appearance filed by an attorney or authorized representative shall state the name of the party or parties on whose behalf the attorney or authorized representative is appearing; the attorney or authorized representative’s name; the name of their firm, if any; and the firm’s mailing and e-mail addresses and telephone number or, if there is no firm, the attorney or authorized representative’s mailing and e-mail addresses and telephone number.  The attorney or authorized representative shall promptly inform the clerk and all parties or their attorneys or authorized representatives in writing of any change in that information.

(4)   An attorney or authorized representative may withdraw from a proceeding or be substituted for by stipulation or order of the tribunal.  The stipulation shall be signed by the party or parties, the attorney or authorized representative, and the new attorney or authorized representative, if any.  If the stipulation is signed by a new attorney or authorized representative, the new attorney

 

 

or authorized representative shall also submit an appearance, as provided by this rule.  If the stipulation is not signed by a new attorney or authorized representative, the stipulation shall indicate the mailing and e-mail addresses for the service of notices, orders, and decisions and the telephone number for contacting that party.

(5)   In the absence of an appearance by an attorney or authorized representative, a party is considered to appear for himself, herself, or itself. If a party is appearing for himself, herself, or itself, that party shall promptly inform the clerk and all parties or their attorneys or authorized representatives in writing of any change in that party’s mailing and e-mail addresses and telephone number.

(6)   Upon a change or transfer of interest, the proceeding may be continued by or against the original party in his, her, or its original capacity unless the tribunal directs that person to whom the interest is transferred to be substituted in the proceeding for the original party, joined with the original party, or made a party in another capacity.

(7)   The tribunal may, upon motion, order a person or, upon motion or its own initiative, order a state or local governmental unit to appear as amicus curiae or in another capacity as the tribunal considers appropriate.

(8)   A party, attorney, or authorized representative appearing before the entire tribunal shall conduct himself or herself with decorum.

 

R 792.10225 Motions.

Rule 225. (1) All requests to the tribunal requiring an order in a proceeding shall be made by written motion filed with the clerk and accompanied by the appropriate fee, unless otherwise provided by the tribunal.  Motions may be amended or supplemented by leave of the tribunal only.

(2)   If the motion is not accompanied by the appropriate fee or the tribunal is unable to determine whether the appropriate fee was paid, the tribunal shall issue a notice of no action.  If the appropriate fee is paid within 21 days of the issuance of the notice of no action or as otherwise provided by the tribunal, action shall be taken on the motion.  If the appropriate fee is not paid within 21 days of the issuance of the notice of no action or as otherwise provided by the tribunal, the motion shall be re-filed with appropriate filing fee.

(3)   Motions shall be served concurrently on all other parties of record unless an attorney or authorized representative has filed an appearance on behalf of those parties and then service shall be made on the attorney or authorized representative and proof of service shall be filed with the clerk.

(4)   Written opposition to motions, other than motions for which a motion for immediate consideration has been filed or motions for reconsideration, shall be filed within 21 days after service of the motion, unless otherwise provided by the tribunal.

(5)   Written opposition to motions, for which a motion for immediate consideration has been filed, shall be filed within 7 days after service of the motion for immediate consideration, if the motion for immediate consideration includes a statement verifying that the party filing the motion has notified all parties of the filing of the motion for immediate consideration and indicating whether the parties will be filing a response to the motion or motions for which the motion of immediate consideration was filed.  If the motion for immediate consideration does not include that statement, written opposition to those motions shall be filed within 21 days after service of the motion for immediate consideration, unless otherwise provided by the tribunal.

 

 

(6)   Pleading on motions shall be limited to the motion and a brief in support of the motion and a single response to the motion and a brief in support of the response.   A brief in support of a motion or response, if any, shall be filed concurrently with the motion or response.

(7)   The clerk shall charge a single motion fee for all motions contained in a single pleading. The single motion fee charged shall be the largest fee that would have been charged if each motion had been filed separately.  There shall be no fee for the filing of a stipulation or motion by an attorney or authorized representative who has entered an appearance in a proceeding to withdraw from or be substituted for in that proceeding.

 

R 792.10227 Petitions.

Rule 227. (1) A petition shall contain a statement of facts, without repetition, upon which the petitioner relies in making its claim for relief. The statement shall be made in separately designated paragraphs. The contents of each paragraph shall be limited, as far as practicable, to a statement of a single fact.  Each claim shall be stated separately when separation facilitates the clear presentation of the matters set forth.

(2)   A petition shall not cover more than 1 assessed parcel of real property, except as follows:

(a)   A single petition involving real property may cover more than 1 assessed parcel of real property if the real property is contiguous and within a single assessing unit.

(b)   A single petition involving personal property may cover more than 1 assessed parcel of personal property located on the same real property parcel within a single assessing unit.

(c) A single petition involving personal property may cover personal property located on different real property parcels if the property is assessed as 1 assessment and is located within a single assessing unit.

(d) A single petition may include both real and personal property, if the personal property is located on the real property parcel or parcels at issue within a single assessing unit.

(3)   Each petition shall contain all of the following information:

(a)   The petitioner’s name, legal residence or, in the case of a corporation, its principal office or place of business, mailing address, if different than the address for the legal residence or principal place of business, e-mail address, and telephone number.

(b)   The name of the opposing party or parties.

(c)   A description of the matter in controversy, including the type of tax, the year or years involved, and, in a property tax appeal, all of the following information:

(i)   The present use of the property, the use for which the property was designed, and the classification of property.

(ii)   Whether the matter involves any of the following:

(A)  True cash value.

(B)  Taxable value.

(C)  Uniformity.

(D)  Exemption.

(E)  Classification.

(F)  A combination of the areas specified in subparagraphs (A) to (E) of this paragraph.

(G)  Special assessment.

(H)   Non-property taxes, interest, and penalties.

(iii)   For multifamily residential property, whether the property is subject to governmental regulatory agreements and a subsidy and the type of subsidy involved.

(d)   A statement of the amount or amounts in dispute, which shall include the following, as applicable:

 

 

(i)   In taxable value proceedings, a statement indicating whether there is a dispute relative to the value of an addition or a loss.

(ii)   In non-property tax appeals, a statement of the portion of the tax admitted to be correct, if any, and a copy of the assessment or other notice being appealed attached to the petition.

(e)   In true cash value, taxable value, uniformity, exemption, classification, or special assessment proceedings, a statement as to whether the matter in controversy has been protested, the date of the protest and, if applicable, the date of receipt of the disputed tax bill.

(f)  A clear and concise statement of the facts upon which the petitioner relies, except for facts that the opposing party has the burden of proving.

(g)   The relief sought.

(h)   The signature of the petitioner or petitioner’s attorney or authorized representative.

(4)   In equalization, allocation, and apportionment proceedings, the petition shall be sworn to and be in compliance with applicable statutes.

 

R 792.10229 Answers.

Rule 229. (1) The respondent shall have 28 days from the date of service of the petition to file an answer or other responsive pleading. Failure to file an answer within 28 days may result in the holding of the respondent in default and the conducting of a default hearing, as provided in R 792.10231.

(2)  The answer shall be written to fully advise the petitioner and the tribunal of the nature of the defense and shall contain a specific admission or denial of each material allegation in the petition. If the respondent is without knowledge or information sufficient to form a belief as to the truth of an allegation, then the answer shall so state and the statement shall have the effect of a denial. If the respondent intends to qualify or deny only a part of an allegation, then the answer shall specify so much of the allegation as is true and shall qualify or deny only the remainder. In addition, the answer shall contain a clear and concise statement of every ground on which the respondent relies and has the burden of proof. Paragraphs of the answer shall be designated to correspond to paragraphs of the petition to which they relate.

(3)  An answer may assert as many defenses as the respondent may have against a petitioner. A defense is not waived by being joined with 1 or more other defenses. All defenses not asserted in  either the answer or by appropriate motion are waived, except for either of the following defenses:

(a)   Lack of jurisdiction.

(b)   Failure to state a claim upon which relief may be granted.

(4) In a special assessment proceeding, the answer shall specify the statutory authority under which the special assessment district was created.

 

R 792.10231 Defaults; “default hearing” defined; dismissals; withdrawals; transfers.

Rule 231. (1) If a party has failed to plead, appear, or otherwise proceed as provided by these rules or the tribunal, the tribunal may, upon motion or its own initiative, hold that party in default.  A party held in default shall cure the default as provided by the order holding the party in default and, if required, file a motion to set aside the default accompanied by the appropriate fee within 21 days of the entry of the order holding the party in default or as otherwise provided by the tribunal.  Failure to comply with an order of default may result in the dismissal of the case or the conducting of a default hearing as provided in this rule.

 

 

(2) For purposes of this rule, “default hearing” means a hearing at which the defaulted party is precluded from presenting any testimony, submitting any evidence, and examining the other party’s witnesses, unless otherwise provided by the tribunal.

(3)  In a property tax proceeding, a petition may be withdrawn upon motion filed by the petitioner before the time provided in R 792.10235 of these rules for conducting a counsel conference has expired.  In a non-property tax proceeding, a petition may be withdrawn upon motion filed by the petitioner before the first responsive pleading has been filed with the tribunal. Once the time provided in R 792.10235 for conducting a counsel conference has expired in a property tax proceeding or the first responsive pleading has been filed with the tribunal in a non- property tax proceeding, a petition may be withdrawn upon motion filed by petitioner only if the other party or parties do not object to the withdrawal.

(4)    Failure of a party to properly prosecute the proceeding, comply with these rules, or comply with an order of the tribunal is cause for dismissal of the proceeding or the conducting of a default hearing for respondent.  Upon motion made within 21 days of the entry of the order, as provided by R 792.10255, an order of dismissal may be set aside by the tribunal for reasons it considers sufficient.

(5) By stipulation of the parties or by a petitioner’s motion and notice to the respondent, the tribunal may transfer a matter to the small claims division by order.

 

R 792.10233 Applicability of discovery procedures to equalization, allocation, and apportionment proceedings.

Rule 233. For equalization, allocation, and apportionment proceedings, the prehearing and discovery procedures fixed by R 792.10235 to R 792.10247 do not apply, unless otherwise provided by the tribunal.

 

R 792.10235 Counsel conference and counsel conference summary; applicability to non-property tax appeals.

Rule 235. (1) In all proceedings, except as provided in R 792.10233, the parties shall arrange for and conduct a conference for all of the following purposes:

(a)  To discuss the possibility of settlement.   In a property tax proceeding, the petitioner and respondent shall each express a good faith estimate of the true cash value of the subject property.

(b)  To stipulate to the admissibility of evidence to the fullest extent to which complete or qualified agreement can be reached, including all material facts that are not, or fairly should not be, in dispute.

(c)  To identify, for purposes of discovery, all discoverable evidence or documents known to be in the possession or control of the other party, which shall be specifically listed in the summary required by this rule.

(d)   To consider all other matters that may aid in the disposition of the proceeding.

(2)  The conference shall be held within 126 days after the filing of the initial petition. The conference shall also be held at a time and place mutually agreed to by the parties or, if an agreement cannot be reached, fixed by order of the tribunal.

(3)  The parties shall jointly prepare a summary of the results of the conference and file the summary with the clerk within 21 days after the conducting of the conference, unless otherwise provided by the tribunal.

 

 

(4)   In the case of non-property tax proceedings, the counsel conference requirement fixed by this rule does not apply, unless otherwise provided by the tribunal.

 

R 792.10237 Valuation disclosure; witness list.

Rule 237. (1) For purposes of this rule and R 792.10253, “valuation disclosure” means documentary or other tangible evidence in a property tax proceeding that a party relies upon in support of the party’s contention as to the true cash value of the subject property or any portion thereof and contains the party’s value conclusions and data, valuation methodology, analysis, and reasoning.

(2) A party’s valuation disclosure in a property tax proceeding shall be filed with the tribunal and exchanged with the opposing party as provided by the tribunal.  However, a party may, if the party has reason to believe that the opposing party may not exchange a valuation disclosure as provided by the tribunal, submit a valuation disclosure to the tribunal together with a motion and appropriate filing fee requesting the tribunal’s leave to withhold the valuation disclosure until the opposing party exchanges a valuation disclosure with that party.

(3) A party shall provide the other party or parties and the tribunal with the name and address of any person who may testify and with a general summary of the subject area of the testimony, as provided by the tribunal. A person who is not disclosed as a witness shall not be permitted to give testimony, unless, for good cause shown, the tribunal permits the testimony to be taken.

 

R 792.10239 Interrogatories to parties.

Rule 239. (1) A party to a proceeding may serve upon all adverse parties written interrogatories to be answered by the party to whom the interrogatories are directed.

(2)   Interrogatories shall be answered separately and fully in writing under oath.  If an interrogatory is objected to, the reasons for objection shall be stated in place of an answer.  The answers shall be signed by the person making them and shall contain information that is available to the party served or that could be obtained by the party from its employees, agents, representatives, or persons who may testify on the party’s behalf.  The party to whom the interrogatories are directed shall serve a copy of the answers on the party or the party’s attorney or authorized representative submitting the interrogatories and on all other parties or their attorneys or authorized representatives within 28 days after service of the interrogatories.

(3)   If any of the interrogatories have not been answered within the time specified under subrule

(2)   of this rule, then the tribunal, on motion and for good cause shown, may issue an order compelling a response.  A party who fails to answer interrogatories pursuant to an order of the tribunal may be placed in default as provided by R 792.10231.

(4)   To the extent that answers are admissible as evidence before the tribunal, answers to interrogatories may be used against the party making them, and an adverse party may introduce an answer that has not been previously offered in evidence by a party.

(5)   A person who answers interrogatories is not the witness of the party who submits the interrogatories.

(6)   By tribunal order, interrogatories may be limited, as justice requires, to protect the answering party from annoyance, expense, embarrassment, oppression, or violation of a privilege.

(7)   A party who has given a response that was complete when made is not under a duty to supplement the response to include information thereafter acquired, unless provided by the tribunal, except as follows:

 

 

(a)   To supplement the response with respect to any question directly addressed to the identity and location of persons having knowledge of discoverable matters, or the identity of each person expected to be called as a witness at the hearing, the subject matter on which the witness is expected to testify, and the substance of the witness’s testimony.

(b)   To amend a prior response that the party knows was incorrect when made based on information obtained by the party, or to amend a prior response that was correct when made, but that is no longer true and failing to amend the response is, in substance, a knowing concealment.

 

R 792.10241 Depositions.

Rule 241. Parties may stipulate to take depositions or may, by written motion, request to take the testimony of any person, including a party, by deposition for the purpose of discovery or for use as evidence in the proceeding, or for both purposes, and the tribunal, in its discretion, may order the taking of depositions.

 

R 792.10243 Requests for production of documents and tangible things for inspection, copying, or photographing; inspection of property.

Rule 243. (1) A party to a proceeding may serve upon another party a request to produce or permit the inspection and copying or photographing, by or on behalf of the requesting party, of any designated documents, papers, books, records, accounts, letters, photographs, objects, or tangible things, which are not privileged, which come within the scope of discovery permitted by rule 2.302(B) of the Michigan court rules, and which are in the party’s possession, custody, or control.

(2)   A party to a proceeding may serve upon another party a request to permit entry and inspection of the property under appeal by or on behalf of the requesting party.

(3)   A party upon whom a request is served under subrule (1) or (2) of this rule shall serve a copy of the response to the request on the party or party’s attorney or authorized representative submitting the request and on all other parties within 28 days of service of the request.

(4)   If a party upon whom a request is served under subrule (1) or (2) of this rule does not comply with the request, then the tribunal may, upon motion or its own initiative, order the party to do either of the following:

(a)   Produce or permit the inspection and copying or photographing, by or on behalf of the requesting party, of any designated documents, papers, books, records, accounts, letters, photographs, objects, or tangible things, which are not privileged and come within the scope of discovery permitted by rule 2.302(B) of the Michigan court rules, and which are in the party’s possession, custody, or control.

(b)   Permit entry and inspection of the property under appeal.

(5)   The order may specify the time, place, and manner of making the production or permitting the inspection and copying or photographing of any designated documents, papers, books, records, accounts, letters, photographs, objects, or tangible things or entry and inspection of the property under appeal. The order may prescribe other terms and conditions as are just.

(6)   The tribunal may order a person who has been served with a subpoena duces tecum under R 792.10253 to produce or permit the inspection and copying or photographing of designated documents or other tangible things relevant to the subject matter of the pending proceeding and within the scope of discovery.

(7)   If the party or person claims that the item is not in his, her or its possession or control or that he, she, or it does not have information calculated to lead to discovery of the item’s whereabouts,

 

 

then he, she, or it may be ordered to submit to examination before a tribunal member or to other means of discovery regarding the claim.

 

R 792.10245 Consequences of refusal to make discovery.

Rule 245. If a party refuses to comply with an order issued under R 792.10239(3) or R 792.10243(4), then the tribunal may issue other orders in regard to the refusal as justice requires or as provided in R 792.10231.

 

R 792.10247 Prehearing conference; joint hearing and consolidation.

Rule 247. (1) Except as provided by R 792.10233 or as otherwise provided by the tribunal, a prehearing conference shall be held in all proceedings before the entire tribunal for scheduling a hearing in the proceeding.

(2)  Not less than 14 days before the prehearing conference or as otherwise provided by the tribunal, each party shall file and exchange a prehearing statement in a form determined by the tribunal.

(3)  When a proceeding is ready for prehearing as determined by the tribunal, the clerk shall schedule the matter for a prehearing conference at a time and place to be designated by the tribunal or shall place the proceeding on a prehearing general call.

(4)  Notice of the date, time, and place of the prehearing conference shall be provided to the parties not less than 28 days before the date of the prehearing conference, unless otherwise provided by the tribunal.

(5)  The clerk shall send notice of the prehearing general call and scheduling order to all parties whose case is placed on the prehearing general call not less than 28 days before the commencement of the prehearing general call, unless otherwise ordered by the tribunal.  The notice shall set forth the time period in which the prehearing conference will be held and the dates for the filing and exchange of valuation disclosures, prehearing statements, and the closure of discovery.

(6)  The tribunal may direct the parties or the parties’ attorney or authorized representative to furnish it with a prehearing brief as to the legal issues involved in the proceeding and designate the manner and time for filing and serving of the briefs.

(7)  Discovery shall not be conducted after completion of the prehearing conference, unless otherwise provided by the tribunal.

(8)  If proceedings pending before the tribunal involve substantial and controlling common questions of fact or law, the tribunal may do 1 or all of the following:

(a)  Order a joint hearing for the proceedings on any or all matters at issue.

(b)   Order the consolidation of the proceedings.

(c)  Issue other orders concerning the proceedings as necessary to facilitate the efficient administration of justice.

 

R 792.10249 Stipulations.

Rule 249. A consent judgment may be entered upon submission of a stipulation with appropriate fee, if the stipulation is signed by all parties or their attorneys or authorized representatives and the stipulation is found to be acceptable to the tribunal. The stipulation shall be on a form made available by the tribunal or shall be in a written form that is in substantial compliance with the tribunal’s form.

 

 

R 792.10251 Hearings.

Rule 251. (1) When a proceeding is ready for hearing, the clerk shall schedule the matter for a hearing at a time and place to be designated by the tribunal.  The clerk shall send notice of the time, date, and place of a hearing to all parties or their attorneys or authorized representatives not less than 28 days before the hearing, unless otherwise provided by the tribunal.

(2) The tribunal may, on motion or its own initiative, adjourn a hearing.

 

R 792.10253 Subpoenas.

Rule 253. (1) On written request of a party to a proceeding, the tribunal, through the clerk, shall issue subpoenas for the attendance and testimony of witnesses and, if appropriate, the production of evidence at hearing or deposition, including, but not limited to, books, records, correspondence, and documents in their position or under their control.

(2)   A party may serve a subpoena by mailing or delivery as provided by rule 2.105 of the Michigan court rules. However, a party may not serve a subpoena less than 3 business days before a scheduled hearing, unless otherwise provided by the tribunal.

(3)   A witness to whom a subpoena has been issued may file a motion under R 792.10225 to revoke the subpoena if the evidence sought to be produced does not relate to a matter in issue, if the subpoena does not describe the evidence sought with sufficient particularity, or if the subpoena is invalid for any legal reason.

(4)   Proceedings to enforce a subpoena may be commenced in the circuit court for the county in which the hearing is held.

 

R 792.10255 Conduct of hearings.

Rule 255. (1) All hearings before the entire tribunal shall be recorded either electronically or stenographically, or both, in the discretion of the tribunal.

(2)   Without leave of the tribunal, a witness may not testify as to the value of property without submission of a valuation disclosure prepared by that witness, unless otherwise provided by the tribunal.  This does not, however, preclude an expert witness from rebutting another party’s valuation evidence or testifying as to the value of the property at issue if the expert witness’s value conclusions were adopted by the party offering the expert witness and included in that party’s valuation disclosure.

(3)   If a witness is not testifying as to the value of property or as an expert witness, then his or her testimony in the form of opinions or inferences shall be limited to opinions or inferences that are rationally based on the perception of the witness and that are helpful to a clear understanding of his or her testimony or the determination of a fact in issue, as provided in rule 701 of the Michigan rules of evidence.

(4)   The tribunal may direct the parties or the parties’ attorney or authorized representative to furnish the tribunal with a post-hearing brief containing proposed findings of fact, conclusions of law, post-hearing arguments, or any combination thereof and designate the manner and time for filing and serving the briefs.

(5)   The tribunal may admit and give probative effect to evidence of a type commonly relied upon by reasonably prudent persons in the conduct of their affairs. The tribunal may exclude irrelevant, immaterial, or unduly repetitious evidence.  Effect shall be given to the rules of privilege recognized by law.

 

R 792.10257 Rehearings or reconsideration.

 

 

Rule 257. (1) The tribunal may order a rehearing or reconsideration of any decision or order upon its own initiative or the motion of any party filed within 21 days of the entry of the decision or order sought to be reheard or reconsidered. The filing of a motion for rehearing or reconsideration tolls the appeal period and any party shall have 21 additional days after a decision or denial of the motion for rehearing or reconsideration to appeal the decision or order to which the motion related.

(2)   No response to the motion may be filed and there is no oral argument, unless otherwise provided by the tribunal.

 

R 792.10259 Witness fees.

Rule 259. A witness who is summoned to a hearing or other proceeding, or whose deposition is taken, shall receive the same fees and mileage as witnesses in the circuit courts of the state. A witness shall not be required to testify until the fees and mileage provided for have been tendered to him or her by the party at whose instance he or she has been subpoenaed.

SUBPART C. MATTERS BEFORE SMALL CLAIMS DIVISION. R 792.10261 Scope.

Rule 261. The rules in subpart a and this subpart govern practice and procedure in all

proceedings pending in the small claims division and shall be known as the small claims rules. If an applicable small claims rule does not exist, then the entire tribunal rules shall govern, except for R 792.10257 and rules that pertain to discovery, which, in the small claims division, is by leave of the tribunal only.

 

R 792.10263 Jurisdiction.

Rule 263. (1) A property tax appeal petition contesting a property’s state equalized or taxable value may be heard in the small claims division if any 1 of the following properties is exclusively involved:

(a)   Real property classified as residential.

(b)   Real property that has a principal residence exemption, as provided in section 7cc of 1893 PA 206, MCL 211.7cc.

(c)   Real property classified as agricultural.

(d)   Real property with less than 4 rental units.

(e)   Any other property where the value in contention is not more than the amount provided by section 62 of the act, MCL 205.762.

(2)   A non-property tax appeal petition may be heard in the small claims division if the amount of tax in dispute is not more than the amount provided by section 62 of the act, MCL 205.762, exclusive of interest and penalty charges.

(3)   A property tax appeal petition contesting a special assessment may be heard in the small claims division if the amount of the special assessment in dispute is not more than the amount provided by section 62 of the act, MCL 205.762.

 

R 792.10265 Records.

Rule 265. (1) A formal transcript shall not be taken for any proceeding conducted in the small claims division, unless otherwise provided by the tribunal.

(2) An informal transcript of a proceeding conducted in the small claims division is not a record of the proceeding, unless otherwise provided by the tribunal.

 

 

 

R 792.10267 Fees.

Rule 267. (1) There is no fee for the filing of a property tax appeal petition, a motion, or a stipulation for entry of consent judgment in a small claims division proceeding contesting a property’s state equalized or taxable value, if the property has, at the time of the filing of the petition, a principal residence exemption of at least 50% for all tax years at issue.

(2)  There is no fee for the filing of a property tax appeal petition, a motion, or a stipulation for entry of consent judgment in a small claims division proceeding contesting the denial of a poverty exemption only.

(3)   For all other small claims appeals, the following fees shall be paid to the clerk upon filing:

(a)  The fee for filing a property tax appeal petition contesting a property’s state equalized or taxable value for property classified as residential real is 50% of the filing fee provided in R 792.10217(a).  If the petition contains multiple, contiguous parcels of property owned by the same person, there shall be an additional $25.00 fee for each additional parcel, not to exceed a total filing fee of $1,000.00.

(b)  The fee for filing a property tax appeal petition contesting a property’s state equalized or taxable value for property that is not classified as residential real is the fee provided in R 792.10217(a).

(c)  The fee for filing a property tax appeal petition contesting the denial of a principal residence or qualified agricultural exemption is $25.00.

(d)  The fee for filing a property tax appeal petition contesting a special assessment or a non- property tax appeal petition is $100.00.

(e)   The fee for filing a property tax appeal petition contesting the classification of property is

$75.00.

(f)  The fee for filing a stipulation for entry of consent judgment instead of a property tax appeal or non-property tax appeal petition is $25.00.

(g)   If a petition has been filed, the fee for filing a stipulation for entry of consent judgment is

$25.00.

(h)  The fee for filing a motion for immediate consideration or a motion for summary disposition or partial summary disposition is $50.00.

(i)   The fee for filing a motion to withdraw a petition is $0.00.

(j)   The fee for the filing of all other motions is $25.00.

(k)   The fee for the certification of the record on appeal to the court of appeals is $100.00.

(l)   The fee for copies of pleadings and other documents is $ .50/page.

 

R 792.10269 Petitioner’s election of small claims division.

Rule 269. (1) A petitioner who wishes to have a matter heard in the small claims division shall elect to do so.

(2) If the tribunal is unable to determine the division of the tribunal in which the proceeding is being filed, the petitioner will be presumed to have elected to have the matter heard in the small claims division, as provided in R 792.10219.

 

R 792.10271 Protest to local board of review; subsequent year assessments.

Rule 271. (1) For an assessment dispute as to the valuation or exemption of property classified as commercial personal property, industrial personal property, or utility personal property, the property’s assessment shall be protested to the local board of review unless the statement of

 

 

assessable personal property is filed, as required by section 19 of 1893 PA 206, MCL 211.19, prior to the commencement of the board of review, as provided by section 35a of the act, MCL 205.735a.

(2)   For an assessment dispute as to the valuation or exemption of property classified as agricultural real or personal or residential or timber-cutover real the property’s assessment shall be protested to the local board of review, unless otherwise excused by law.

(3)   The appeal for each subsequent year for which an assessment has been established is added automatically to the petition for an assessment dispute as to the valuation or exemption of property at the time of hearing.  For the purposes of this subrule, an assessment has been established once the board of review has confirmed the assessment roll at the statutorily required March board of review meeting.

(4)   The tribunal may, on request and for good cause shown, exclude subsequent years from consideration at the time of hearing, if the subsequent years can be handled more expeditiously in a subsequent proceeding.

 

R 792.10273 Transfers.

Rule 273. (1) A party may, by motion and notice to the opposing party or parties, request a transfer of the proceeding from the small claims division to the entire tribunal.

(2)   If the motion is filed with the tribunal after the notice of hearing in the proceeding has been issued by the tribunal, the parties shall appear at the hearing and be prepared to conduct the hearing, unless otherwise provided by the tribunal.

(3)   If the request is granted, the moving party shall pay all entire tribunal filing fees and any reasonable costs incurred by the opposing party or parties as a result of the transfer, unless otherwise provided by the tribunal.

(4) With the permission of the petitioner, the tribunal may refer a proceeding properly pending in the small claims division to the entire tribunal.

 

R 792.10275 Appearance and representation.

Rule 275. (1) Petitioner’s failure to appear or be represented at a scheduled hearing may result in a dismissal of the proceeding.

(2)   The tribunal may, upon request of a party filed with the tribunal before the hearing scheduled in that proceeding, conduct a hearing in the absence of a party. If a hearing is conducted with a party being absent, then the tribunal shall render a decision based on the testimony provided by the opposing party or parties, if any, and all pleadings and written evidence properly submitted by all parties not less than 21 days before the date of the scheduled hearing or as otherwise provided by the tribunal under R 792.10287(1).

(3)   A party, attorney, or authorized representative who appears before the small claims division shall conduct himself or herself with decorum.

 

R 792.10277 Commencement of proceedings.

Rule 277. (1) An appeal is commenced by mailing or delivering a petition to the tribunal with the appropriate filing fee within the time periods prescribed by statute and R 792.10219.  An appeal may also be commenced by submitting a petition electronically to the tribunal within the time periods prescribed by statute, if provided for by the tribunal.

(2)   The petition shall be on a form made available by the tribunal or shall be in a written form that is in substantial compliance with the tribunal’s form.

(3)   The petition shall set forth the facts upon which the petitioner relies in making petitioner’s claim for relief.

 

 

(4)   For property tax proceedings, a copy of the notice or action taken by the local board of review shall be attached, if available. For special assessment proceedings, a copy of the resolution confirming the special assessment roll shall be attached, if available. For non-property tax proceedings, a copy of the final assessment notice or other order being appealed shall be attached, if available.

(5)   Any evidence attached to or submitted with a petition shall be served on the opposing party or parties or their attorney or authorized representative, as required by R 792.10287(1).  Evidence not served on the opposing party or parties or their attorney or authorized representative may be excluded, as provided by R 792.10287(1).

 

R 792.10279 Answers.

Rule 279. (1) An answer to a petition shall be filed with the tribunal and served on the opposing party or parties within 28 days after the tribunal serves the notice of docket number and a copy of the petition on the respondent.

(2)   The answer shall be on a form made available by the tribunal or shall be in the form of a written response that is in substantial compliance with the tribunal’s form.

(3)   The answer shall set forth the facts upon which the respondent relies in defense of the matter.

(4)   For property tax proceedings, a copy of the notice or action taken by the local board of review and the property record card or cards for the assessments being appealed shall be attached.  For special assessment proceedings, the answer shall specify the statutory authority under which the special assessment district was created and a copy of the resolution confirming the special assessment roll shall be attached.  For non-property tax proceedings, a copy of the final notice of assessment or other order being appealed shall be attached.

(5)   Any evidence attached to or submitted with the answer must be served on the opposing party or parties or their attorney or authorized representative, as provided by R 792.10287(1).  Evidence not served on the opposing party or parties or their attorney or authorized representative may be excluded, as provided by R 792.10287(1).

(6)   Service of the answer and any evidence filed with the answer shall be made on the opposing party or parties unless an attorney or authorized representative has entered an appearance in the proceeding on behalf of that opposing party or parties and then service shall be made on the attorney or authorized representative.

(7)   The party who files the answer shall also file with the tribunal a statement attesting to the service of the answer on the opposing party or parties or their attorney or authorized representative. The statement shall specify who was served with the answer and the date and method by which the answer was served.  Failure to make proof of service does not affect the validity of the service.

 

R 792.10281 Stipulations.

Rule 281. A consent judgment may be entered upon submission of a stipulation with appropriate fee, if the stipulation is signed by all parties or their attorneys or authorized representatives and the stipulation is found to be acceptable to the tribunal. The stipulation shall be on a form made available by the tribunal or shall be in a written form that is in substantial compliance with the tribunal’s form.

 

R 792.10283 Hearing sites; accessibility; accommodations.

 

 

Rule 283. (1) For property tax proceedings, the hearing may be conducted telephonically, by video conferencing, or in-person. If the hearing is in-person, the hearing shall be conducted in the county in which the property is located or in a county contiguous to the county in which the property is located or at a site agreed upon by the parties and approved by the tribunal. A rehearing by a tribunal member shall be at a site to be determined by the tribunal.

(2)   For non-property tax proceedings, the hearing may be conducted telephonically, by video conferencing or in-person. If the hearing is in-person, the hearing shall be conducted at a site to be determined by the tribunal.

(3)   For all proceedings, a video conference or in-person hearing shall be conducted in a location that is accessible to mobility-impaired individuals. Accessible parking shall also be available.

(4)   A person who has a disability and who needs to be accommodated for effective participation in a hearing shall contact the tribunal in writing or telephonically not less than 7 days before the scheduled hearing date.

 

R 792.10285 Notice of hearing.

Rule 285. Notice shall be sent to the parties or their attorneys or authorized representatives of the time and date of the hearing, if telephonic, and the time, date, and place of the hearing, if by video conference or in-person, not less than 45 days before the hearing, unless otherwise ordered by the tribunal.

 

R 792.10287 Evidence.

Rule 287. (1) A copy of all evidence to be offered in support of a party’s contentions shall be filed with the tribunal and served upon the opposing party or parties not less than 21 days before the date of the scheduled hearing, unless otherwise provided by the tribunal. Failure to comply with this subrule may result in the exclusion of the valuation disclosure or other written evidence at the time of the hearing because the opposing party or parties may have been denied the opportunity to adequately consider and evaluate the valuation disclosure or other written evidence before the date of the scheduled hearing.

(2)   Service of the evidence shall be made on the opposing party or parties unless an attorney or authorized representative has entered an appearance in the proceeding on behalf of that opposing party or parties and then service shall be made on the attorney or authorized representative.

(3)   The tribunal may admit and give probative effect to evidence of a type commonly relied upon by reasonably prudent persons in the conduct of their affairs. Irrelevant, immaterial, or unduly repetitious evidence may be excluded. Effect shall be given to the rules of privilege recognized by law.

 

R 792.10289 Exceptions; filing of exceptions; “good cause” defined; service of exceptions; location of rehearing.

Rule 289. (1) A party may submit exceptions to a decision by a referee or an administrative law judge, other than tribunal member, by filing the exceptions with the tribunal and serving a copy on the opposing party or parties within 20 days of the entry of the decision. The exceptions are limited to the evidence submitted prior to or otherwise admitted at the hearing and any matter addressed in the proposed opinion and judgment and shall demonstrate good cause as to why the decision should be adopted, modified, or a rehearing held. For purposes of this subrule, “good cause” means error of law, mistake of fact, fraud, or any other reason the tribunal considers sufficient and material.

 

 

(2)  The opposing party or parties may file and serve a response to the exceptions within 14 days of the service of the exceptions on that party.

(3)  Service of the exceptions or response shall be made on the opposing party or parties unless an attorney or authorized representative has entered an appearance in the proceeding on behalf of that opposing party or parties and then service shall be made on the attorney or authorized representative.

(4)  The party who files exceptions or a response shall also file with the tribunal, or include as a part of the exceptions or response, a statement attesting to the service of the exceptions or response on the opposing party or parties or their attorney or authorized representative. The statement shall specify who was served with the exceptions or response and the date and method by which the exceptions or response was served.

(5)  A rehearing, if held, shall be conducted by a tribunal member in a manner to be determined by the tribunal and may be limited to the evidence considered at the hearing.