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

Mich. Comp. Laws § 205.751 (2026)

Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes.

✓ current as of July 2026
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TAX TRIBUNAL ACT


Act 186 of 1973


205.751 Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes.

Sec. 51.

    (1) A decision and opinion of the tribunal shall be made within a reasonable period, shall be in writing or stated in the record, and shall include a concise statement of facts and conclusions of law, stated separately and, upon order of the tribunal, shall be officially reported and published.

    (2) If the implementation of a decision of the tribunal would have the effect of delaying collection of taxes in a taxing unit due to the time of the year in which the decision is rendered, the tribunal shall not order immediate implementation of the decision without consent of all the taxing units involved, but shall order any required adjustment in rate by the taxing unit or units be made in the following tax year.

History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1978, Act 95, Imd. Eff. Apr. 5, 1978

Notes of Decisions
Cited in 26 cases (3 in the last 5 years), 1978–2024 · leading case: Hillsdale Cnty. Senior Servs., Inc v. Hillsdale Cnty., 494 Mich. 46 (Mich. 2013).
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Hillsdale Cnty. Senior Servs., Inc v. Hillsdale Cnty., 494 Mich. 46 (Mich. 2013). · cites it 2× “Although the tribunal, in making its determinations, will make conclusions of law, MCL 205.751,[ 13 ] the matters within its jurisdiction under MCL 205.”
President Inn Props., LLC v. City of Grand Rapids, 806 N.W.2d 342 (Mich. Ct. App. 2011). · cites it 2× “MCL 205.751(1) provides that “[a] decision and opinion of the tribunal .”
Romulus City Treasurer v. Wayne Cnty. Drain Comm'r, 322 N.W.2d 152 (Mich. 1982). · cites it 2× “Although the tribunal, in making its determinations, will make conclusions of law, MCL 205.751; MSA 7.650(51), the matters within its jurisdiction under MCL 205.”
Great Lakes Div. v. City of Ecorse, 576 N.W.2d 667 (Mich. Ct. App. 1998). “§ 205.751; M.S.A. § 7.650(51), M.C.L. § 24.”
Great Lakes Div. of Nat'l Steel Corp. v. City of Ecorse, 227 Mich. App. 379 (Mich. Ct. App. 1998). “See MCL 205.751; MSA 7.650(51), MCL 24.285; MSA 3.”
Pheasant Ring v. Waterford Twp., 726 N.W.2d 741 (Mich. Ct. App. 2007). · cites it 2× “*443 The Township’s final argument is that the opinion and judgment fails to comply with MCL 205.751(1), because it does not (1) state exactly under which subsection Pheasant Ring is claiming an exemption or (2) contain an adequate statement of facts.”
Master Craft Eng'g, Inc v. Dep't of Treasury, 366 N.W.2d 235 (Mich. Ct. App. 1985). · cites it 2× “Master Craft’s argument that it was denied appropriate appellate review under MCL 205.751; MSA 7.650(51) is also lacking in merit.”
Michigan's Adventure, Inc. v. Dalton Twp., 802 N.W.2d 353 (Mich. Ct. App. 2010). “Nonetheless, the record reflects that the tribunal complied with the requirements of MCL 205.751(1) and MCL 24.285, though it did not separately identify the “findings of fact” and “conclusions of law.”
Northwood Apts. v. City of Royal Oak, 296 N.W.2d 639 (Mich. Ct. App. 1980). “See also, American Institute of Real Estate Appraisers, The Appraisal of Real Estate (Chicago: Am Inst of Real Estate Appraisers, 7th ed, 1978). The City next contends that the Tribunal failed to make sufficient findings of fact concerning petitioner’s expenses.”
Kern v. Pontiac Twp., 287 N.W.2d 603 (Mich. Ct. App. 1979). “MCL 205.751; MSA 7.650(51) requires that a decision of the Tribunal include a concise statement of facts and conclusions of law, stated separately.”
Granader v. Southfield Twp., 377 N.W.2d 893 (Mich. Ct. App. 1985). · cites it 2× “The Tax Tribunal Act states: "A decision and opinion of the tribunal shall be made within a reasonable period, shall be in writing or stated in the record, and shall include a concise statement of facts and conclusions of law, stated separately and, upon order of the tribunal,…”
Oldenburg v. Dryden Twp., 499 N.W.2d 416 (Mich. Ct. App. 1993). “MCL 205.751(1); MSA 7.650(51X1). This requirement is described with greater specificity in § 85 of the Administrative Procedures Act.”
Show all 26 citing cases →
— Mich. Comp. Laws § 205.751(1) — 12 cases
President Inn Props., LLC v. City of Grand Rapids, 806 N.W.2d 342 (Mich. Ct. App. 2011). “MCL 205.751(1) provides that “[a] decision and opinion of the tribunal .”
Hillsdale Cnty. Senior Servs., Inc v. Hillsdale Cnty., 494 Mich. 46 (Mich. 2013). “Although the tribunal, in making its determinations, will make conclusions of law, MCL 205.751,[ 13 ] the matters within its jurisdiction under MCL 205.”
Pheasant Ring v. Waterford Twp., 726 N.W.2d 741 (Mich. Ct. App. 2007). “*443 The Township’s final argument is that the opinion and judgment fails to comply with MCL 205.751(1), because it does not (1) state exactly under which subsection Pheasant Ring is claiming an exemption or (2) contain an adequate statement of facts.”
Michigan's Adventure, Inc. v. Dalton Twp., 802 N.W.2d 353 (Mich. Ct. App. 2010). “Nonetheless, the record reflects that the tribunal complied with the requirements of MCL 205.751(1) and MCL 24.285, though it did not separately identify the “findings of fact” and “conclusions of law.”
Granader v. Southfield Twp., 377 N.W.2d 893 (Mich. Ct. App. 1985). “The Tax Tribunal Act states: "A decision and opinion of the tribunal shall be made within a reasonable period, shall be in writing or stated in the record, and shall include a concise statement of facts and conclusions of law, stated separately and, upon order of the tribunal,…”
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