 |
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 792.10263. Jurisdiction.
All data is extracted from pdf, click here to view the pdf.
-
(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 tax tribunal 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 tax tribunal 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 tax tribunal act, MCL 205.762.
History: 2013 AACS; 2015 MR 1, Eff. Jan. 15, 2015.