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 792.10279. Answers.
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(1) An answer to a petition shall be filed with the tribunal and served on the opposing party or parties within 28 days after the tribunal serves the notice of docket number on the respondent. Failure to file and serve the answer as required by this rule may result in the holding of respondent in default, as provided by R 792.10231.
(2) The answer shall be on a form made available by the tribunal or shall be in the form of a written response that is in substantial compliance with the tribunal’s form.
(3) The answer shall set forth the facts upon which the respondent relies in defense of the matter.
(4) For property tax contested cases, a copy of the notice or action taken by the local board of review for the assessments being appealed shall be attached. For special assessment contested cases, the answer shall specify the statutory authority under which the special assessment district was created and a copy of the resolution confirming the special assessment roll shall be attached. For non-property tax contested cases, a copy of the final notice of assessment or other order being appealed shall be attached.
(5) Any evidence attached to or submitted with the answer must be served on the opposing party or parties or their attorney or authorized representative, as provided by R 792.10287(1). Evidence not served on the opposing party or parties or their attorney or authorized representative may be excluded, as provided by R 792.10287(1).
(6) Service of the answer and any evidence filed with the answer shall be made on the opposing party or parties unless an attorney or authorized representative has entered an appearance in the proceeding on behalf of that opposing party or parties and then service shall be made on the attorney or authorized representative.
(7) The party who files the answer shall also file with the tribunal a statement attesting to the service of the answer on the opposing party or parties or their attorney or authorized representative. The statement shall specify who was served with the answer and the date and method by which the answer was served. Failure to make proof of service does not affect the validity of the service.
History: 2013 AACS; 2015 MR 1, Eff. Jan. 15, 2015.