Section 792.10203. Definitions.

As used in these rules:

(a)    “Tax tribunal act” means 1973 PA 186, MCL 205.701 to 205.779.

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

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

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

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

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

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

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

History: 2013 AACS; 2015 MR 1, Eff. Jan. 15, 2015.