205.731 Tax tribunal; jurisdiction.Sec. 31. The tribunal has exclusive and original jurisdiction over all of the following: (a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax laws of this state. (b) A proceeding for a refund or redetermination of a tax levied under the property tax laws of this state. (c) Mediation of a proceeding described in subdivision (a) or (b) before the tribunal. (d) Certification of a mediator in a tax dispute described in subdivision (c). (e) Any other proceeding provided by law. History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 2008, Act 125, Imd. Eff. May 9, 2008
Michigan Legal Code