Mich. Comp. Laws § 205.771

Provisions applicable to matters pending on effective date of act.

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TAX TRIBUNAL ACT


Act 186 of 1973


205.771 Provisions applicable to matters pending on effective date of act.

Sec. 71.

    The following subdivisions are applicable to a matter subject to the tribunal's jurisdiction, but which is pending on the effective date of this act before any forum, described in section 41:

    (a) A matter which has not been heard on or before August 31, 1974, is transferred to the tribunal on September 1, 1974.

    (b) A matter which has been heard on or before August 31, 1974, but which has not been decided on or before September 30, 1974, is transferred to the tribunal on October 1, 1974.

    (c) Where a matter is transferred pursuant to subdivisions (a) or (b), the forum shall transfer to the tribunal, within 30 days after the date of transfer of the matter, all relevant books, records, documents, files, transcripts, funds, deposits, and securities.

    (d) Where a matter is transferred pursuant to subdivisions (a) or (b), the forum shall notify, by certified mail, return receipt requested, not later than the date of transfer, the parties to such matter of the transfer, and of the fees required by section 49.

    (e) Where a matter is transferred pursuant to subdivisions (a) or (b), the moving party shall pay not later than 30 days after the date of transfer, the filing fee and other fees required by section 49. In default of the payment, or on request of the moving party made before the expiration of the 30 days, the tribunal may dismiss the matter with prejudice.

    (f) On the basis of prior proceedings and such supplemental proceedings as it deems necessary, the tribunal shall decide all matters transferred pursuant to subdivisions (a) or (b) as if they had been originally commenced before the tribunal. The tribunal may, in its discretion, waive any defects in pleadings or procedure occurring prior to July 1, 1974, that are not jurisdictional in nature.

History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976

Notes of Decisions
Cited in 4 cases, 1977–1981 · leading case: Consumers Power Co. v. Big Prairie Township
Consumers Power Co. v. Big Prairie Township (1978) michctapp “And, pursuant to § 71 of the Tax Tribunal Act, MCLA 205.771; MSA 7.650(71), the 1973 and 1974 pending appeals were duly transferred to the Tax Tribunal.”
Congresshills Apartments v. Township of Ypsilanti (1981) michctapp · cites it 5× “” Additionally, we note that MCL 205.771; MSA 7.650(71), became effective on July 1, 1974.”
Knob Hill Trust v. Meridian Township (1977) michctapp “2 MCLA 205.771; MSA 7.650(71). 3 "(2) The jurisdiction of the tribunal shall be invoked by the filing of a written petition by a party in interest, as petitioner, within 30 days after the final decision, ruling, determination, or order which he seeks to review or within 30 days…”
Eggermont v. City of Clawson (1979) michctapp “Section 71 of the Tax Tribunal Act provided for the transfer of pending matters subject to the tribunal’s jurisdiction, MCL 205.771; MSA 7.650(71): "The following subdivisions are applicable to a matter subject to the tribunal’s jurisdiction, but which is pending on the…”
— Mich. Comp. Laws § 205.771(a) — 1 case
Congresshills Apartments v. Township of Ypsilanti (1981) michctapp “” Additionally, we note that MCL 205.771; MSA 7.650(71), became effective on July 1, 1974.”
— Mich. Comp. Laws § 205.771(b) — 1 case
Congresshills Apartments v. Township of Ypsilanti (1981) michctapp “” Additionally, we note that MCL 205.771; MSA 7.650(71), became effective on July 1, 1974.”
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