TAX TRIBUNAL ACT
Act 186 of 1973
205.721 Tax tribunal; creation; quasi-judicial agency; appointment, reappointment, and terms of members; vacancy; training.
Sec. 21.
(1) The tax tribunal is created and is a quasi-judicial agency which, for administrative purposes only, is in the department of licensing and regulatory affairs.
(2) The tribunal consists of 7 members appointed by the governor, with the advice and consent of the senate, for terms of 4 years.
(3) A member may be reappointed and a vacancy shall be filled for an unexpired term in the same manner as the appointment is made for a full term.
(4) Members shall receive training on matters relevant to the work of the tribunal, including, but not limited to, proper courtroom procedures, state and local tax issues, accepted appraisal practices, and proper assessing practices.
History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 2018, Act 438, Eff. Oct. 1, 2019
Compiler's Notes:
For transfer of the Tax Tribunal from the Department of Treasury to the Department of Commerce, budget procurement and management related functions from the Department of Treasury to the Director of the Department of Commerce, and the power to designate the chairperson of the Tax Tribunal to the Governor, see E.R.O. No. 1991-15 compiled at MCL 205.800 of the Michigan Compiled Laws.
For transfer of Michigan tax tribunal in the Michigan office of administrative hearings and rules to the department of licensing and regulatory affairs, see E.R.O. No. 2024-1, compiled at MCL 16.734.
Notes of Decisions
Cited in
26
cases (
6 in the last 5 years), 1975–2025 · leading case:
Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982).
Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982).
· cites it 4× “650(22) provides in part: "(1) The members of the tribunal shall be citizens of the United States, residents of this state, of which at least 2 shall be attorneys admitted to practice in this state and shall have been engaged for at least 5 years immediately preceding the…”
Emmet Cnty. v. State Tax Comm'n, 244 N.W.2d 909 (Mich. 1976).
· cites it 2× “However, MCLA 205.721; MSA 7.650(21) states that the Tribunal `is a quasi-judicial agency'.”
Romulus City Treasurer v. Wayne Cnty. Drain Comm'r, 322 N.W.2d 152 (Mich. 1982).
· cites it 2× “" The tribunal that was created to exercise such jurisdiction was labeled a "quasi-judicial agency", MCL 205.721; MSA 7.650(21), whose membership is to be comprised of persons with various specified qualifications.”
Herald Co., Inc. v. Tax Tribunal, 669 N.W.2d 862 (Mich. Ct. App. 2003).
“MCL 205.721. 4 There is no dispute that defendant mtt is a public body subject to both the oma and the foia.”
Superior Hotels, LLC v. MacKinaw Twp., 765 N.W.2d 31 (Mich. Ct. App. 2009).
“The Tax Tribunal is a “quasi-judicial agency,” MCL 205.721, that is granted “exclusive and original jurisdiction” of “proceeding^] for direct review of a final *632 decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special…”
Spartan Stores, Inc v. City of Grand Rapids, 861 N.W.2d 347 (Mich. Ct. App. 2014).
“MCL 205.721 creates the Tax Tribunal and specifies that it is a “quasi-judicial agency” that functions as an appellate forum for property-tax-assessment disputes.”
Ashley Ann Arbor, LLC v. Pittsfield Charter Twp., 829 N.W.2d 299 (Mich. Ct. App. 2012).
“Under the facts of this case, the late-made decision that jurisdiction was actually proper before the circuit court does not mean that the MTT was divested of competent jurisdiction from the onset.”
Highland-howell Dev. Co. v. Twp. of Marion, 677 N.W.2d 810 (Mich. 2004).
“In reaching the decision in Romulus City Treasurer , this Court noted that MCL 205.721 designates the Tax Tribunal as a “ ‘quasi-judicial agency’ ” comprised of seven members; only two must be attorneys with experience either in property tax matters or in the discharge of a…”
Edros Corp. v. City of Port Huron, 259 N.W.2d 456 (Mich. Ct. App. 1977).
“707; MSA 7.650(7), indicated an intent to bring municipal action within the coverage of the act.”
Johnson v. State, 317 N.W.2d 652 (Mich. Ct. App. 1982).
“The Tax Tribunal is a quasi-judicial agency, MCL 205.721; MSA 7.650(21), Edros Corp v Port Huron, 78 Mich App 273, 277 ; 259 NW2d 456 (1977).”
— Mich. Comp. Laws § 205.721(1) — 6 cases
— Mich. Comp. Laws § 205.721(2) — 2 cases
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