Sec. 51. (1) A decision and opinion of the tribunal shall be made within a reasonable period, shall be in writing or stated in the record, and shall include a concise statement of facts and conclusions of law, stated separately and, upon order of the tribunal, shall be officially reported and published. (2) If the implementation of a decision of the tribunal would have the effect of delaying collection of taxes in a taxing unit due to the time of the year in which the decision is rendered, the tribunal shall not order immediate implementation of the decision without consent of all the taxing units involved, but shall order any required adjustment in rate by the taxing unit or units be made in the following tax year.
Mich. Comp. Laws § 205.751
Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes
Applied in 20 court decisions — leading case 165 Mich. App. 105 - Keith v. Department of Treasury (1987)
Most recently applied in Hillsdale County Senior Services, Inc v. Hillsdale County (May 2013)
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.