Michigan Administrative Code (Last Updated: November 16, 2016) |
Department LR. Licensing and Regulatory Affairs |
Michigan Administrative Hearing System |
Chapter Michigan Administrative Hearing System Uniform Hearing Rules |
Part 2. TAX TRIBUNAL SUBPART A. GENERAL PROVISIONS. |
Section 792.10255. Conduct of hearings.
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(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 signed by that witness and containing that witness’ value conclusions and the basis for those conclusions. This requirement does not preclude an expert witness from rebutting another party’s valuation evidence. The expert witness may not, however, testify as to the value of the property at issue unless the expert witness submitted a valuation disclosure signed by that expert witness.
(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.
History: 2013 AACS; 2015 MR 1, Eff. Jan. 15, 2015.