Michigan Compiled Laws

Mich. Comp. Laws § 205.734 (2026)

Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice.

✓ current as of July 2026

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TAX TRIBUNAL ACT

Act 186 of 1973

205.734 Hearing and deciding proceeding; location; accommodations and equipment; conducting business at public meeting; notice.

Sec. 34.

(1) One or more members of the tribunal may hear and decide proceedings. Proceedings conducted under this subsection may be held telephonically, by videoconferencing, or in person. On request by 1 of the parties, an in-person hearing may take place at a location mutually agreed on by all parties and approved by the tribunal.

(2) The tribunal shall sit at places throughout this state as the tribunal determines. The county board of commissioners for the county in which the tribunal is sitting, except when the tribunal is sitting in the city of Lansing, shall provide the tribunal with suitable accommodations and equipment on request of the chairperson. The tribunal shall conduct its business in compliance with the open meetings act, 1976 PA 267, MCL 15.261 to 15.275. Public notice of the time, date, and place of a meeting subject to the open meetings act, 1976 PA 267, MCL 15.261 to 15.275, must be given in the manner required by the open meetings act, 1976 PA 267, MCL 15.261 to 15.275.

History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 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. 2025, Act 53, Eff. Mar. 24, 2026

Notes of Decisions

Cited in 4 cases, 1978–2011 · 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 2× “743(1); MSA 7.650(43)(1). This provision, by its terms as amended by 1976 PA 365 , would not apply to a special assessment.”

President Inn Props., LLC v. City of Grand Rapids, 806 N.W.2d 342 (Mich. Ct. App. 2011). “See also MCL 205.734(1): “One or more members of the tribunal may hear and decide proceedings.”

Almira Twp. v. Benzie Cnty. Tax Allocation Bd., 265 N.W.2d 39 (Mich. Ct. App. 1978). “MCLA 205.734; MSA 7.650(34). Here, a decision was rendered with participation by only three members of the seven-member tribunal.”

Konfal v. Charter Twp. of Delhi, 283 N.W.2d 677 (Mich. Ct. App. 1979). · cites it 2× “Petitioner also contends that the decision of the tribunal was made without the participation of the entire tribunal.”

— Mich. Comp. Laws § 205.734(1) — 1 case

President Inn Props., LLC v. City of Grand Rapids, 806 N.W.2d 342 (Mich. Ct. App. 2011). “See also MCL 205.734(1): “One or more members of the tribunal may hear and decide proceedings.”

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.