March 25, 2003, Introduced by Senator JOHNSON and referred to the Committee on Finance.
A bill to amend 1973 PA 186, entitled
"Tax tribunal act,"
by amending section 53 (MCL 205.753), as amended by 1989 PA 284.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 53. (1) Subject to section 28 of article VI of the
2 state constitution of 1963, and pursuant to section 102 of the
3 administrative procedures
act of 1969, Act No. 306 of the Public
4 Acts of 1969, as
amended, being section 24.302 of the Michigan
5 Compiled Laws 1969 PA 306, MCL 24.302, and in accordance
with
6 the Michigan court rules, an appeal from the tribunal's decision
7 shall be by right to the court of appeals and an appeal from the
8 residential property and small claims division's decision under
9 chapter 6 shall be by right to the circuit court of the county in
10 which the property that is the subject of the appeal is located.
11 For purposes of the
constitutional provision section 28 of
1 article VI of the state constitution of 1963, the tribunal,
2 including the residential property and small claims division, is
3 the final agency for the administration of property tax laws.
4 (2) Appeal from the final order or decision of the tribunal,
5 including the residential property and small claims division, may
6 be taken by filing an appeal in accordance with the Michigan
7 court rules after the entry of the order or decision appealed
8 from or after denial of a motion for rehearing that is timely
9 filed.
10 (3) An order, ruling, or decision before the final decision
11 of the tribunal, including the residential property and small
12 claims division, is not reviewable unless leave to appeal is
13 granted by the applicable
appellate court. of appeals.
14 (4) A decision of the tribunal, including the residential
15 property and small claims division, as to the assessment of real
16 property is binding for the first year of assessment that is
17 determined in the proceeding before the tribunal, including the
18 residential property and small claims division.
19 (5) On taking of an
appeal from the order or decision of
20 the tribunal, including the residential property and small claims
21 division, the chief clerk of the tribunal shall prepare an
22 official record of the proceeding that shall include all of the
23 following:
24 (a) A list showing dates and docket entries of all documents
25 and proceedings as shown by the file of the proceeding.
26 (b) All notices, pleadings, motions, and intermediate
27 rulings.
1 (c) A transcript of
the hearing before the tribunal along
2 with exhibits presented.
3 (d) The decision,
opinion, or order of the tribunal from
4 which the appeal is taken.