October 25, 2007, Introduced by Reps. Rick Jones, Palsrok, Steil, Robertson, Opsommer, Amos, Casperson, Polidori, Moss, Marleau, Garfield, Pearce, Agema, Rocca and Dean and referred to the Committee on Tax Policy.
A bill to amend 1973 PA 186, entitled
"Tax tribunal act,"
by amending section 52 (MCL 205.752).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 52. (1) A decision and order of the tribunal is final and
conclusive on all parties, unless reversed, remanded, or modified
on appeal. A copy of the decision or order shall be mailed
forthwith
to each party or his or her attorney of record. Costs may
be
awarded in the discretion of the tribunal The tribunal shall
award costs to the petitioner if the tribunal's decision and order
is in favor of the petitioner.
(2) The tribunal may order a rehearing upon written motion
made by a party within 20 days after the entry of the decision or
order. A decision or order may be amended or vacated after the
rehearing.