Michigan Compiled Laws
Mich. Comp. Laws § 205.773 (2026)
Remands.
✓ current as of July 2026
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TAX TRIBUNAL ACT
Act 186 of 1973
205.773 Remands.
Sec. 73.
When a matter is decided by a forum described in section 41 and the decision is appealed, and when, after the effective date of this act, the matter is remanded, the remand shall be to the tribunal for such action as the appellate court may direct.
History: 1973, Act 186, Eff. July 1, 1974
Notes of Decisions
Cited in 3
cases, 1977–1984 · leading case: Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982).
Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). “V Upon reversing the judgment of the circuit court, the Court of Appeals remanded the case to the Tax Tribunal pursuant to MCL 205.773; MSA *650 7.650(73) [27] and GCR 1963, 820.”
Eyde v. Charter Twp. of Lansing, 261 N.W.2d 321 (Mich. Ct. App. 1977). “Since the appropriate forum for that relief is the Tax Tribunal I would construe MCLA 205.773; MSA 7.650(73) [1] as permitting this Court to remand the case to the Tax Tribunal with direction to allow plaintiffs to try the merits of their appeal for a refund of the tax.”
Nat. Aggregates Corp. v. Dep't of Treasury, 350 N.W.2d 272 (Mich. Ct. App. 1984). “We, therefore, reverse the order of the State Board of Tax Appeals and remand this case to the Tax Tribunal for determination of a refund, MCL 205.773; MSA 7.650(73). Reversed and remanded.”
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