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

Mich. Comp. Laws § 205.743 (2026)

Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable.

✓ current as of July 2026
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TAX TRIBUNAL ACT


Act 186 of 1973


205.743 Payment of taxes as condition to final decision; taxes to which section applicable; appeal to which section applicable.

Sec. 43.

    (1) If the date set by law for the payment of taxes has passed, the tribunal shall not make a final decision on the entire proceeding until the taxes are paid. This requirement may be waived at the tribunal's discretion.

    (2) This section only applies to taxes paid under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, or 1953 PA 189, MCL 211.181 to 211.182.

    (3) This section does not apply to an appeal to the residential property and small claims division of the tribunal under section 62a of a denial of a claim for exemption of a principal residence or of qualified agricultural property under the general property tax act, 1893 PA 206, MCL 211.1 to 211.157, from taxes levied under section 1211 of the revised school code, 1976 PA 451, MCL 380.1211.

History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1994, Act 254, Imd. Eff. July 5, 1994 ;-- Am. 2003, Act 131, Eff. Jan. 1, 2004

Notes of Decisions
Cited in 5 cases, 1978–2017 · 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× “This provision, by its terms as amended by 1976 PA 365 , would not apply to a special assessment.”
Consumers Power Co. v. Big Prairie Twp., 265 N.W.2d 182 (Mich. Ct. App. 1978). “This is so because § 43 of the statute, MCLA 205.743; MSA 7.650(43), then stated: "In the event *156 the date set by law for the payment of taxes has passed, no final decision on the entire proceeding shall be made by the tribunal until the taxes have been paid”.”
Pampa Lanes Inc v. City of Warren (Mich. Ct. App. 2017). · cites it 9× “743(1) provides, “If the date set by law for the payment of taxes has passed, the tribunal shall not make a final decision on the entire proceeding until the taxes are paid. This requirement may be waived at the tribunal’s discretion.”
Pampa Lanes Inc v. City of Warren (Mich. Ct. App. 2017). · cites it 9× “743(1) provides, “If the date set by law for the payment of taxes has passed, the tribunal shall not make a final decision on the entire proceeding until the taxes are paid. This requirement may be waived at the tribunal’s discretion.”
New Covert Generating Co. LLC v. Twp. of Covert (Mich. Ct. App. 2015). · cites it 3× “This requirement may be waived at the tribunal’s discretion. [Emphasis added.] MCL 205.”
— Mich. Comp. Laws § 205.743(1) — 4 cases
Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). “This provision, by its terms as amended by 1976 PA 365 , would not apply to a special assessment.”
Pampa Lanes Inc v. City of Warren (Mich. Ct. App. 2017). “743(1) provides, “If the date set by law for the payment of taxes has passed, the tribunal shall not make a final decision on the entire proceeding until the taxes are paid. This requirement may be waived at the tribunal’s discretion.”
Pampa Lanes Inc v. City of Warren (Mich. Ct. App. 2017). “743(1) provides, “If the date set by law for the payment of taxes has passed, the tribunal shall not make a final decision on the entire proceeding until the taxes are paid. This requirement may be waived at the tribunal’s discretion.”
New Covert Generating Co. LLC v. Twp. of Covert (Mich. Ct. App. 2015). “This requirement may be waived at the tribunal’s discretion. [Emphasis added.] MCL 205.”
— Mich. Comp. Laws § 205.743(2) — 1 case
Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). “This provision, by its terms as amended by 1976 PA 365 , would not apply to a special assessment.”
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