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

(1) A contested case is commenced by mailing or delivering a petition to the tribunal with the appropriate filing fee within the time periods prescribed by statute. A contested case 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, delivered, or submitted electronically to the tribunal with appropriate filing fee on or before the expiration of the applicable time period, unless otherwise provided by the tribunal.

(3)   A petitioner, who files a defective petition and the tribunal is unable to determine the division of the tribunal in which the contested case is being filed, 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 are considered 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 are considered filed upon successful submission of the pleading, motion, or document. Unsuccessful submissions through the tribunal’s e-filing system due to a system-wide outage are considered timely if filed on the following business day.

(5)   Submissions by mail are considered filed on the date indicated by the U.S. postal service postmark on the envelope containing the submissions. Submissions by commercial delivery service are considered 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 are considered 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 are considered filed on that business day. Submissions on a Saturday, a Sunday, or a holiday

are considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.

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