Mich. Admin. Code 792.10217 - Costs
Rule 217.
(1) The
tribunal may, upon motion or its own initiative, award costs in a contested
case, as provided by section 52 of the tax tribunal act, MCL
205.752.
(2) If costs are awarded, a bill of costs
must be filed with the tribunal and served on the opposing parties as ordered
by the tribunal. A party may file a response objecting to the bill of costs or
any item in the bill within the time period ordered by the tribunal. Failure to
file an objection to the bill of costs within the applicable time period waives
any right to object to the bill.
(3)
The bill of costs must state separately each item claimed and the amount
claimed, and be verified by affidavit of the party or the party's attorney or
authorized representative. The affidavit must state that each item is correct
and was necessarily incurred.
Notes
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Rule 217.
(1) Fees must be paid to tribunal for the filing of all petitions and motions in each contested case . If a petition or motion is filed by mail, delivery, or through the tribunal's e-filing system , the fee must be paid upon filing. If a motion is filed by email, the fee must be paid within 14 days after the date of the emailed filing. For purposes of this rule, a motion includes a stipulation for entry of a consent judgment.
(2) Except as otherwise provided in this rule or as ordered by the tribunal, the filing fees are, as follows:
(a) The fee for filing property tax appeal petitions:
(i) Allocation, apportionment, and equalization contested cases, $250.00.
(ii) Valuation contested cases, based on the amount in dispute as follows:
(A) $100,000 or less, $250.00.
(B) $100,000.01 to $500,000, $400.00.
(C) More than $500,000, $600.00.
(b) The filing fee for multiple, contiguous parcels owned by the same person is the filing fee for the parcel that has the largest amount in dispute , plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00. For purposes of this subrule, the contiguous parcels must be located in a single assessing unit.
(c) The fee for filing a motion to amend a property tax appeal petition to add a subsequent year assessment is equal to 50% of the fee provided in subdivision (a)(ii) of this rule for the assessment to be added.
(d) The fee for filing a property tax appeal petition contesting a special assessment or a non-property tax appeal petition is $250.00.
(e) The fee for filing a property tax appeal petition contesting the classification of property is $150.00.
(f) The fee for filing a motion for immediate consideration or a motion for summary disposition or partial summary disposition is $100.00.
(g) The fee for filing a motion to withdraw a petition or motions requesting a telephonic, video conference, or in-person prehearing conference or status conference or video conference or in-person hearing for the moving party or parties is $0.00.
(h) The fee for the filing of a stipulation or motion by an attorney or authorized representative who has entered an appearance in a proceeding to withdraw from or be substituted for in that proceeding is $0.00.
(i) The fee for the filing of a stipulation agreeing to participate in mediation is $0.00.
(j) The fee for the filing of all other motions is $50.00.
(k) The fee for the filing of multiple motions in a single document is the largest fee that would be charged if each motion is filed separately.
(3) As used in this rule, "amount in dispute " means the difference between the assessed value, as established by the board of review, and the state equalized value contended by the petitioner or the difference between the taxable value, as established by the board of review, and the taxable value contended by the petitioner , whichever is greater.