March 8, 2007, Introduced by Reps. Young, Bieda and Condino and referred to the Committee on Tax Policy.
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
fees and charges under this act
shall be deposited in an interest bearing account, the proceeds of
which 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.