R 205.1101 Definitions |
Rule 101
(1) As used in these rules:
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(a)
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"Act" means Act No. 186 of the Public Acts of 1973, as amended,
being S205.701 et seq. of the Michigan Compiled Laws.
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(b)
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"Authorized representative" means an attorney or other person who is
selected by a party to appear on the party's behalf before the tribunal.
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(c)
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"Clerk" means the chief clerk or a deputy clerk of the tribunal.
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(d)
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"Entire tribunal" means the hearing division of the tribunal other
than the small claims division.
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(e)
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"General property tax act" means Act No. 206 of the Public Acts of
1893, as amended, being S211.1 et seq. of the Michigan Compiled Laws.
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(f)
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"Hearing officer" means an administrative law judge who is
authorized to hear any matter assigned by the tribunal as provided in
section 26 of the act.
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(g)
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"Hearing referee" means an individual, other than a hearing officer or
member of the tribunal, who is authorized to hear any small claims
division matter assigned by the tribunal as provided in section 61 of the
act.
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(h)
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"Homestead property" means the portion of a dwelling or unit in a
multiple-unit dwelling which is subject to ad valorem taxes and which is
owned and occupied as a principal residence by an owner of the dwelling or
unit.
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(i)
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"Member of the tribunal" means an individual who is appointed by the
governor as a tribunal judge with quasi-judicial powers as provided in the
act.
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(j)
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"Non-property tax appeal" means any proceeding, other than property
tax appeals, over which the tribunal has jurisdiction.
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(k)
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"Property tax appeal" means any proceeding relating to real and
personal property assessments, valuations, rates, special assessments,
refunds, allocation, or equalization or any other proceeding brought
before the tribunal under the state's property tax laws.
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(l)
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"Taxable value appeal" means any proceeding relating only to the
determination of a property's taxable value through application of the
lesser of 1.05 or the inflation rate as provided in section 27a of the
general property tax act. An appeal that requires a determination of a
property's taxable value through application of a fraction, the numerator of
which is the state equalized value for the current year, minus
additions, and the denominator of which is the state equalized value for
the immediately preceding year, minus losses, as provided in section 27a of
the general property tax act, is a property tax appeal.
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(m)
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"Valuation disclosure" means documentary or other tangible evidence in
a property tax appeal which a party relies upon in support of the
party's contention as to the true cash value of the subject property or
any portion thereof and which contains the party's value conclusions and
data, valuation methodology, analysis, or reasoning in support of the
contention. See also R 205.1252 and R 205.1283.
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(n)
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"Small claims division" means the residential property and small
claims division created by section 61 of the act.
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(2) The terms defined in the act have the same meanings when used in
these rules.
History: 1954 ACS 84, Eff. Aug. 16, 1975; 1954 ACS 101, Eff. Oct. 30,
1979; 1979 AC; 1979 ACS 8, Eff. Nov. 11, 1981; 1996 MR 4, Eff. May 2,
1996.
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