Mich. Admin. Code 792.10227 - Amended pleadings; content of pleadings, motions, and documents; service of pleadings, motions, and documents

Rule 227.

(1) With the exception of amendments to petitions or answers that correct typographical or transpositional errors, a petition or answer may only be amended by leave of the tribunal. Leave to amend must, with the exception of motions to amend to include a prior or subsequent tax year assessment in a property tax appeal, be freely given when justice so requires. Amendments to include a prior or subsequent tax assessment in a property tax appeal must be filed as required under section 35a of the tax tribunal act, MCL 205.735a, and section 53a of the general property tax act, 1893 PA 206, MCL 211.53a.

(2) An amended petition or answer correcting only typographical or transpositional errors must be filed by the date established by the tribunal for the filing and exchange of prehearing statements with proof demonstrating the service of the amended petition or answer on the opposing parties. If the tribunal determines that an amendment addresses more than typographical or transpositional errors, the tribunal shall issue a notice of no action.

(3) All pleadings and motions filed with the tribunal must contain all of the following information:

(a) The caption "Michigan Tax Tribunal."

(b) The title of the appeal.

(c) The docket number of the appeal after it is assigned by the tribunal.

(d) A designation showing the nature of the pleading or motion.

(4) All documents, other than pleadings and motions, must contain both of the following:

(a) The docket number of the appeal after it is assigned by the tribunal.

(b) A designation showing the nature of the document.

(5) Unless otherwise ordered by the tribunal, the petition must note the docket number assigned by the tribunal and be served as provided for in this rule within 45 days after the issuance of the notice of docket number. Failure to serve the petition with noted docket number as required by this subrule or a tribunal order may result in the dismissal of the contested case.

(6) A petitioner filing a property tax appeal petition other than a property tax petition contesting a special assessment, who is not a unit of government, shall serve the petition with noted docket number in the following manner:

(a) Mailed by certified mail or delivered by personal service to the following officials at their last known address:

(i) The certified assessor or board of assessors of the unit of government that established the assessment being appealed.

(ii) The city clerk, in the case of cities.

(iii) The township supervisor or clerk, in the case of townships.

(b) Mailed by first-class mail or delivered by personal service to the following officials at their last known address:

(i) The county equalization director for any county affected.

(ii) The county clerk for any county affected.

(iii) The secretary of the local school board.

(iv) The treasurer of this state.

(7) A petitioner filing a property tax appeal petition other than a property tax appeal petition contesting a special assessment, who is a unit of government, shall serve the petition with noted docket number by certified mail or by personal service on the party or parties-in-interest with respect to the property or properties at issue. The petitioner shall also serve the petition with noted docket number by first-class mail or by personal service on the following officials at their last known address:

(a) The county equalization director for any county affected.

(b) The county clerk for any county affected.

(c) The secretary of the local school board.

(d) The treasurer of this state.

(8) A petitioner filing a property tax appeal petition contesting a special assessment shall serve the petition with noted docket number by certified mail or personal service on the clerk of the unit of government, authority, or body levying the special assessment being appealed at the clerk's last known address.

(9) A petitioner filing a non-property tax appeal petition shall serve the petition with noted docket number by certified mail or personal service on either of the following officials at their last known address:

(a) The treasurer of this state, if the tax was levied by the department of treasury.

(b) The clerk of the local unit of government, if the tax was levied by the local unit of government.

(10) Proof of service must be submitted within 45 days after the issuance of the notice of docket number. The proof of service must be signed and acknowledge the receipt of the petition with noted docket number that is dated and also signed by the persons authorized under these rules to receive it or state the manner of service. Failure to submit the proof of service may result in the dismissal of the contested case.

(11) Answers, motions, and documents filed with the tribunal must be served concurrently by first-class mail or personal service on all other parties of record unless an attorney or authorized representative has filed an appearance on behalf of those parties and then service must be made on the attorney or authorized representative. Answers, motions, and documents filed with the tribunal may also be served by email utilizing the email addresses identified in the pleadings unless notification of a change in an email address is submitted to the tribunal and all parties in advance of the service.

(12) Proof of service must be signed and submitted with all answers, motions, and documents establishing through a written acknowledgment receipt of the answer, motion, or document that is dated and also signed by the person authorized under these rules to receive it or a written statement indicating the manner of service. Failure to submit the proof of service may result in the holding of a party or parties in default, as provided by R 792.10237.

Notes

Mich. Admin. Code 792.10227

2013 AACS; 2015 AACS; 2023 AACS; 2025 MR 6, Eff. 3/28/2025