HB-4434, As Passed House, May 17, 2007

SUBSTITUTE FOR

HOUSE BILL NO. 4434

     A bill to amend 1973 PA 186, entitled

"Tax tribunal act,"

by amending sections 26, 49, and 61 (MCL 205.726, 205.749, and

205.761), sections 26 and 49 as amended by 1980 PA 437 and section

61 as amended by 1992 PA 172.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 26. The tribunal may appoint 1 or more hearing officers

to hold hearings. Hearings, except as otherwise provided in chapter

6, shall be conducted pursuant to chapter 4 of Act No. 306 of the

Public Acts of 1969, as amended, being sections 24.271 through

24.287 of the Michigan Compiled Laws and Act No. 267 of the Public

Acts of 1976, as amended, being sections 15.261 to 15.275 of the

Michigan Compiled Laws the administrative procedures act of 1969,

1969 PA 306, MCL 24.271 to 24.287, and the open meetings act, 1976

PA 267, MCL 15.261 to 15.275. Public notice of the time, date, and

place of the hearing shall be given in the manner required by Act

No. 267 of the Public Acts of 1976, as amended. In matters other

than before the small claims division under chapter 6, a the open

meetings act, 1976 PA 267, MCL 15.261 to 15.275. A proposed

decision of the a hearing officer or referee shall be considered

and decided by 1 or more members of the tribunal.

     Sec. 49. (1) The tribunal by rule shall prescribe filing fees

and other fees to be paid in connection with a proceeding before

the tribunal. The fees charged shall be sufficient to cover costs

of the tribunal except the costs of publishing its decisions, the

salaries of the tribunal members, their chief clerk, and the costs

of homestead appeal in the small claims division. The fees shall be

paid to the clerk of the tribunal and by order of the tribunal may

be taxed as costs.

     (2) The residential property and small claims division of the

tribunal shall not charge fees or costs on appeals of homestead

principal residence property as defined in rules promulgated by the

tax tribunal.

     (3) Fees shall be collected by the clerk and paid directly

into the state general fund. The Michigan tax tribunal fund is

created in the department of labor and economic growth as a

separate interest bearing fund. All fees collected pursuant to this

act shall be deposited in the Michigan tax tribunal fund. The state

treasurer shall direct the investment of the Michigan tax tribunal

fund. Money in the Michigan tax tribunal fund shall remain in the

Michigan tax tribunal fund at the close of the fiscal year and

shall not revert to the general fund. Money in the Michigan tax

tribunal fund shall be used solely for operation of the tribunal.

     Sec. 61. (1) A residential property and small claims division

of the tribunal is created and consists of 1 or more members of the

tribunal appointed and serving pursuant to this act and those

hearing officers and referees appointed by the tribunal who shall

hear and decide proceedings before this the residential property

and small claims division.

     (2) The tribunal may contract with qualified persons other

than tribunal employees to act as referees to hear and decide

proceedings before the residential property and small claims

division.

     (3) In matters before the residential property and small

claims division, a proposed decision of a hearing officer or

referee shall be considered and decided by 1 or more members of the

tribunal.