Sec. 41. A person or legal entity which, immediately before the effective date of this act, was entitled to proceed before the state tax commission or circuit court of this state for determination of a matter subject to the tribunal's jurisdiction, as provided in section 31, shall proceed only before the tribunal.
Mich. Comp. Laws § 205.741
Tax tribunal; proceedings before state tax commission or circuit court
Applied in 20 court decisions — leading case Wikman v. City of Novi (1982)
Most recently applied in 282 Mich. App. 621 - Superior Hotels, LLC v. MacKinaw Township (March 2009)
1973, Act 186, Eff
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.