Section 792.10271. Protest to local board of review; subsequent year assessments.

(1) For an assessment dispute as to the valuation or exemption of property classified as commercial personal property, industrial personal property, or utility personal property, the property’s assessment shall be protested to the local board of review unless the statement of assessable personal property is filed, as required by section 19 of the general property tax act, 893 PA 206, MCL 211.19, prior to the commencement of the board of review, as provided by section 35a of the tax tribunal act, MCL 205.735a.

(2)    For an assessment dispute as to the valuation or exemption of property classified as agricultural real or personal, residential, real or timber-cutover real, the property’s assessment shall be protested to the local board of review, unless otherwise excused by law.

(3)    The appeal for each subsequent year for which an assessment has been established is added automatically to the petition for an assessment dispute as to the valuation or exemption of property at the time of hearing. For this subrule, an assessment has been established once the board of review has conducted its statutorily required March board of review meeting.

(4)   The tribunal may, on request and for good cause shown, exclude subsequent years from consideration at the time of hearing, if the subsequent years can be handled more expeditiously in a subsequent contested case.

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