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

(1) An application for review or any other document initiating a contested case is considered to be a petition. See also R 792.10227. 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 contested case. A petition or answer may be amended or supplemented by leave of the tribunal only. With the exception of amendments to include a prior or subsequent tax year assessment in property tax appeal, leave to amend or supplement shall be freely given when justice so requires. Amendments to include a prior or subsequent tax assessment in a property tax appeal must be filed as required by law. See section 35a of the tax tribunal act, MCL 205.735a and section 53a of 1893 PA 206, MCL 211.53a.

(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 both of the following:

(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 45 days of the issuance of the notice of docket number, unless otherwise provided by the tribunal. Failure to serve the petition with noted docket number within 45 days of the issuance of the notice of docket number shall result in the dismissal of the contested case, unless otherwise provided by the tribunal.

(5)   The petition with noted docket number, 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 with noted docket number, 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 with noted docket number, 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 with noted docket number, 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 within 45 days of the issuance of the notice of docket number establishing by either a written acknowledgment receipt of the petition with noted docket number that is dated and signed by the persons 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 contested case.

(10)   Answers, motions, and documents filed with the tribunal shall be served concurrently by first-class mail or personal service, as provided in R 792.10211 and in rule 2.107 of the Michigan court rules. Answers, motions, and documents filed with the tribunal may also be served electronically, if provided for by the tribunal.

(11)     Proof of service shall be submitted with all answers, motions, and documents establishing by either a written acknowledgment receipt of the answer, 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 holding of a party or parties in default, as provided by R 792.10231.

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