Mich. Admin. Code 792.10223 - Fees
Rule 223.
(1) Fees
shall be paid to the 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 efiling system, the fee shall be paid upon filing. If a
motion is filed by email, the fee shall 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) $100,000.00
or less, $250.00.
(B) $100,000.01
to $500,000.00, $400.00.
(C) More
than $500,000.00, $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 nonproperty
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.
Notes
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Rule 223.
(1) An attorney or authorized representative may appear on behalf of a party in a contested case by signing the petition or other document initiating the participation of that party in the contested case or by filing an appearance. The tribunal may require an attorney or authorized representative to provide a written statement of authorization signed by the party on whose behalf the attorney or authorized representative is appearing.
(2) If a petition or other document initiating the participation of a party is signed by an attorney or authorized representative , that petition or document must state the name of the party on whose behalf the attorney or authorized representative is appearing; the attorney or authorized representative 's name; the name of their firm, if any; and the firm's mailing and email addresses and telephone number. If there is no firm, the attorney or authorized representative shall state the attorney or authorized representative 's mailing and email addresses and telephone number. The attorney or authorized representative shall also promptly inform the tribunal and all parties or their attorneys or authorized representatives in writing of any change in that information.
(3) An appearance filed by an attorney or authorized representative must state the name of the party on whose behalf the attorney or authorized representative is appearing; the attorney or authorized representative 's name; the name of their firm, if any; and the firm's mailing and email addresses and telephone number or, if there is no firm, the attorney or authorized representative 's mailing and email addresses and telephone number. The attorney or authorized representative shall also promptly inform the tribunal and all parties or their attorneys or authorized representatives in writing of any change in that information.
(4) An attorney or authorized representative may withdraw from a contested case or be substituted for by stipulation or order of the tribunal. The stipulation must be signed by the party , the party 's attorney or authorized representative , and the new attorney or authorized representative , if any. If the stipulation is signed by a new attorney or authorized representative , the new attorney or authorized representative shall also submit an appearance, as provided by this rule. If the stipulation is not signed by a new attorney or authorized representative , the stipulation must indicate the mailing and email addresses for the service of notices, orders, and decisions and the telephone number for contacting that party .
(5) In the absence of an appearance by an attorney or authorized representative , a party is considered to appear for themselves. If a party is appearing for themselves, that party shall promptly inform the tribunal and all parties or their attorneys or authorized representatives in writing of any change in that party 's mailing and email addresses and telephone number.
(6) Parties may be added or removed by order of the tribunal on its own initiative or on motion of any interested person at any stage of the contested case as justice requires.
(7) The tribunal may, upon motion, order a person or, upon motion or its own initiative, order a state or local governmental unit to appear as amicus curiae or in another capacity as the tribunal considers appropriate.