Michigan Laws 205.732 – Tax tribunal; powers
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Terms Used In Michigan Laws 205.732
- Agency: means a board, official, or administrative agency empowered to make a decision, finding, ruling, assessment, determination, or order that is subject to review under the jurisdiction of the tribunal or that has collected a tax for which a refund is claimed. See Michigan Laws 205.703
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Mediation: means a voluntary process in which a mediator facilitates communication between parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. See Michigan Laws 205.703
- Proceeding: means an appeal taken under this act. See Michigan Laws 205.703
- Tribunal: means the tax tribunal created under section 21. See Michigan Laws 205.703
The tribunal‘s powers include, but are not limited to, all of the following:
(a) Affirming, reversing, modifying, or remanding a final decision, finding, ruling, determination, or order of an agency.
(b) Ordering the payment or refund of taxes in a matter over which it may acquire jurisdiction.
(c) Granting other relief or issuing writs, orders, or directives that it deems necessary or appropriate in the process of disposition of a matter over which it may acquire jurisdiction.
(d) Promulgating rules for the implementation of this act, including rules for practice and procedure before the tribunal and for mediation as provided in section 47, under the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.
(e) Mediating a proceeding before the tribunal.
(f) Certifying mediators to facilitate claims in the court of claims and in the tribunal.