Mich. Comp. Laws » Michigan Compiled Laws / Chapter 205 / Act 186 of 1973
Michigan Compiled Laws

Mich. Comp. Laws § 205.703 (2026)

Definitions.

✓ current as of July 2026
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TAX TRIBUNAL ACT


Act 186 of 1973


205.703 Definitions.

Sec. 3.

    As used in this act:

    (a) "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.

    (b) "Chairperson" means the chairperson of the tribunal.

    (c) "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.

    (d) "Mediator" means a neutral third party who is certified by the tribunal under section 47 as a mediator in a proceeding before the tribunal or as a facilitator in the court of claims, and who is agreed to by the parties.

    (e) "Proceeding" means an appeal taken under this act.

    (f) "Property tax laws" does not include the drain code of 1956, 1956 PA 40, MCL 280.1 to 280.630.

    (g) "Tribunal" means the tax tribunal created under section 21.

History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 ;-- Am. 1992, Act 172, Imd. Eff. July 21, 1992 ;-- Am. 2008, Act 125, Imd. Eff. May 9, 2008

Notes of Decisions
Cited in 26 cases (6 in the last 5 years), 1977–2026 · leading case: Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982).
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Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). · cites it 8× “) A "proceeding" is defined as an "appeal" in MCL 205.703; MSA 7.650(3). The tribunal's jurisdiction is based either on the subject matter of the proceeding (e.”
Ashley Ann Arbor, LLC v. Pittsfield Charter Twp., 829 N.W.2d 299 (Mich. Ct. App. 2012). · cites it 6× “Thus, because the Michigan Supreme Court’s decision in Eyde has not been overruled subsequent to the amendment of MCL 205.703, this Court is bound by the decision.”
Hillsdale Cnty. Senior Servs., Inc v. Hillsdale Cnty., 494 Mich. 46 (Mich. 2013). · cites it 2× “The board constitutes an “agency” pursuant to the definition set forth in MCL 205.703(a). And the issue here is one arising “under the property tax laws.”
Superior Hotels, LLC v. MacKinaw Twp., 765 N.W.2d 31 (Mich. Ct. App. 2009). · cites it 3× ““A ‘proceeding’ is defined as an ‘appeal’ in MCL 205.703 ....” Wikman v City of Novi, 413 Mich 617, 631 ; 322 NW2d 103 (1982).”
Michigan Props., LLC v. Meridian Twp., 491 Mich. 518 (Mich. 2012). “See MCL 205.703(a) (defining “agency” for purposes of the Tax Tribunal Act); see also MCL 211.”
Ford Motor Co. v. Bruce Twp., 689 N.W.2d 764 (Mich. Ct. App. 2004). · cites it 2× “, grants the MTT exclusive and original jurisdiction over property tax proceedings as follows: The tribunal's exclusive and original jurisdiction shall be: (a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to…”
Jackson Dist. Library v. Jackson Cnty. 2, 380 N.W.2d 116 (Mich. Ct. App. 1985). · cites it 2× “MCL 205.703(b); MSA 7.650(3)(b). Petitioner’s claim fits the act’s jurisdictional requirement.”
Edros Corp. v. City of Port Huron, 259 N.W.2d 456 (Mich. Ct. App. 1977). “” MCLA 205.703; MSA 7.650(3). *277 A city is authorized to provide in its charter for the assessment of a special district for all or any portion of the cost of a public improvement.”
Nicholson v. Birmingham Bd. of Review, 477 N.W.2d 492 (Mich. Ct. App. 1991). “” MCL 205.703; MSA 7.650(3). Here, plaintiff is clearly seeking a redetermination of the amount of tax assessed by the city.”
City of South Haven v. Van Buren Cnty. Bd. of Commissioners, 715 N.W.2d 81 (Mich. Ct. App. 2006). “As used in the Tax Tribunal Act, “ ‘[a]gency’ means a board, official, or administrative agency who is empowered to make a decision, finding, ruling, assessment, determination, or order that is subject to review under the jurisdiction of the tribunal or who has collected a tax…”
Wells Fargo Rail Corp v. State of Michigan (Mich. Ct. App. 2022). · cites it 4× “-2- the MTT exclusive jurisdiction over property tax law issues and found that the TTA defined “property tax laws” “in a way that would encompass all ‘property tax laws,’ that have been designated as such,” except for one exception under MCL 205.703(f) (explicitly excluding a…”
Steven R Gentry v. Charter Twp. of Clinton (Mich. Ct. App. 2023). · cites it 3× “See MCL 205.703. It is thus appropriate to consult dictionary definitions.”
Show all 26 citing cases →
— Mich. Comp. Laws § 205.703(a) — 14 cases
Hillsdale Cnty. Senior Servs., Inc v. Hillsdale Cnty., 494 Mich. 46 (Mich. 2013). “The board constitutes an “agency” pursuant to the definition set forth in MCL 205.703(a). And the issue here is one arising “under the property tax laws.”
Michigan Props., LLC v. Meridian Twp., 491 Mich. 518 (Mich. 2012). “See MCL 205.703(a) (defining “agency” for purposes of the Tax Tribunal Act); see also MCL 211.”
Superior Hotels, LLC v. MacKinaw Twp., 765 N.W.2d 31 (Mich. Ct. App. 2009). ““A ‘proceeding’ is defined as an ‘appeal’ in MCL 205.703 ....” Wikman v City of Novi, 413 Mich 617, 631 ; 322 NW2d 103 (1982).”
City of South Haven v. Van Buren Cnty. Bd. of Commissioners, 715 N.W.2d 81 (Mich. Ct. App. 2006). “As used in the Tax Tribunal Act, “ ‘[a]gency’ means a board, official, or administrative agency who is empowered to make a decision, finding, ruling, assessment, determination, or order that is subject to review under the jurisdiction of the tribunal or who has collected a tax…”
Hillsdale Cnty. Senior Servs. Ctr. Inc v. Cnty. of Hillsdale (Mich. 2013).
— Mich. Comp. Laws § 205.703(b) — 2 cases
Jackson Dist. Library v. Jackson Cnty. 2, 380 N.W.2d 116 (Mich. Ct. App. 1985). “MCL 205.703(b); MSA 7.650(3)(b). Petitioner’s claim fits the act’s jurisdictional requirement.”
Konfal v. Charter Twp. of Delhi, 283 N.W.2d 677 (Mich. Ct. App. 1979).
— Mich. Comp. Laws § 205.703(d) — 1 case
Jackson Dist. Library v. Jackson Cnty. 2, 380 N.W.2d 116 (Mich. Ct. App. 1985). “MCL 205.703(b); MSA 7.650(3)(b). Petitioner’s claim fits the act’s jurisdictional requirement.”
— Mich. Comp. Laws § 205.703(e) — 3 cases
Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). “) A "proceeding" is defined as an "appeal" in MCL 205.703; MSA 7.650(3). The tribunal's jurisdiction is based either on the subject matter of the proceeding (e.”
Shapiro Bag Co. v. City of Grand Rapids, 552 N.W.2d 185 (Mich. Ct. App. 1996).
Sal-Mar Royal Vill., LLC v. Macomb Cnty. Treasurer, 848 N.W.2d 164 (Mich. Ct. App. 2014).
— Mich. Comp. Laws § 205.703(f) — 2 cases
Ashley Ann Arbor, LLC v. Pittsfield Charter Twp., 829 N.W.2d 299 (Mich. Ct. App. 2012). “Thus, because the Michigan Supreme Court’s decision in Eyde has not been overruled subsequent to the amendment of MCL 205.703, this Court is bound by the decision.”
Wells Fargo Rail Corp v. State of Michigan (Mich. Ct. App. 2022). “-2- the MTT exclusive jurisdiction over property tax law issues and found that the TTA defined “property tax laws” “in a way that would encompass all ‘property tax laws,’ that have been designated as such,” except for one exception under MCL 205.703(f) (explicitly excluding a…”
— Mich. Comp. Laws § 205.703(g) — 2 cases
Steven R Gentry v. Charter Twp. of Clinton (Mich. Ct. App. 2023). “See MCL 205.703. It is thus appropriate to consult dictionary definitions.”
Simon Kemennu v. Dep't of Treasury (Mich. Ct. App. 2023).
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