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

Mich. Comp. Laws § 205.726 (2026)

Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer or referee.

✓ current as of July 2026
Find cases: SyfertCases citing this section MI-LEGlegislature.mi.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

TAX TRIBUNAL ACT


Act 186 of 1973


205.726 Appointment of hearing officers; conducting hearings; notice of hearing; proposed decision of hearing officer or referee.

Sec. 26.

    (1) The tribunal may appoint 1 or more hearing officers to hold hearings. Except as otherwise provided in chapter 6 and subject to subsection (2), hearings must be conducted pursuant to chapter 4 of the administrative procedures act of 1969, 1969 PA 306, MCL 24.271 to 24.288, and the open meetings act, 1976 PA 267, MCL 15.261 to 15.275. Public notice of the time, date, and place of a hearing must be given in the manner required by the open meetings act, 1976 PA 267, MCL 15.261 to 15.275. A proposed decision of a hearing officer or referee must be considered and decided by 1 or more members of the tribunal.

    (2) Hearings conducted under subsection (1) may be held telephonically, by videoconferencing, or in person.

    

    

History: Add. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1978, Act 439, Imd. Eff. Oct. 9, 1978 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 ;-- Am. 2008, Act 126, Imd. Eff. May 9, 2008 ;-- Am. 2025, Act 53, Eff. Mar. 24, 2026

Notes of Decisions
Cited in 17 cases (3 in the last 5 years), 1977–2025 · leading case: President Inn Props., LLC v. City of Grand Rapids, 806 N.W.2d 342 (Mich. Ct. App. 2011).
Sort: Relevance Newest Treatment
President Inn Props., LLC v. City of Grand Rapids, 806 N.W.2d 342 (Mich. Ct. App. 2011). · cites it 8× “See MCL 205.726. Respondent filed objections to the hearing referee’s proposed opinion and judgment.”
Signature Villas, LLC v. City of Ann Arbor, 714 N.W.2d 392 (Mich. Ct. App. 2006). “Following cross-motions for summary disposition, the MTT hearing officer issued an opinion and proposed *698 order concluding that “there was a ‘transfer of ownership’ of the subject real property under MCL 211.”
Northwood Apts. v. City of Royal Oak, 296 N.W.2d 639 (Mich. Ct. App. 1980). “We disagree. Section 51 of the Tax Tribunal Act, MCL 205.”
Georgetown Place Coop. v. City of Taylor, 572 N.W.2d 232 (Mich. Ct. App. 1998). “The rules of evidence must be followed as far as practicable, but the tribunal “may admit and give probative effect to evidence of a type commonly relied upon by reasonably prudent men in the conduct of their affairs.”
Oldenburg v. Dryden Twp., 499 N.W.2d 416 (Mich. Ct. App. 1993). “Tribunal hearings are made subject to that provision by MCL 205.726; MSA 7.650(26). Community Associates v Meridian Charter Twp, 110 Mich App 807 ; 314 NW2d 490 (1981).”
Vomvolakis v. Dep't of Treasury, 377 N.W.2d 309 (Mich. Ct. App. 1985). “; MCL 205.726; MSA 7.650(26). The Administrative Procedures Act provides: "In a contested case the rules of evidence as applied in a nonjury civil case in circuit court shall be followed as far as practicable, but an agency may admit and give probative effect to evidence of a…”
Cmty. Assocs. v. Meridian Charter Twp., 314 N.W.2d 490 (Mich. Ct. App. 1981). “Tax Tribunal decisions must include a concise statement of findings of fact and conclusions of law.”
Almira Twp. v. Benzie Cnty. Tax Allocation Bd., 265 N.W.2d 39 (Mich. Ct. App. 1978). “MCLA 205.726; MSA 7.650(26). It is especially important that the latter requisite be satisfied.”
Knob Hill Trust v. Meridian Twp., 259 N.W.2d 198 (Mich. Ct. App. 1977). “…In addition, a new section was added to the act to provide for the appointment of hearing officers to hold hearings. MCLA 205.726; MSA 7.650(26).”
Peterson v. Dep't of Treasury, 377 N.W.2d 887 (Mich. Ct. App. 1985). “MCL 205.726; MSA 7.650(26). Thus, the Tax Tribunal found that the petitioner herein, Noel G.”
New Covert Generating Co. LLC v. Twp. of Covert (Mich. Ct. App. 2024). · cites it 5× “” MCL 205.726. The Tax Tribunal Rules (TTR), Mich Admin Code, R 792.”
New Covert Generating Co. LLC v. Twp. of Covert (Mich. Ct. App. 2024). · cites it 5× “” MCL 205.726. The Tax Tribunal Rules (TTR), Mich Admin Code, R 792.”
Show all 17 citing cases →
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.