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.
Mich. Comp. Laws § 205.731
Tax tribunal; jurisdiction
Applied in 82 court decisions — leading case Luttrell v. Department of Corrections (1985)
Most recently applied in Deborah Howard v. City of Detroit (July 2022)
1973, Act 186, Eff
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Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.