Terms Used In Michigan Laws 205.703

  • Agency: means a board, official, or administrative agency empowered to make a decision, finding, ruling, assessment, determination, or order that is subject to review under the jurisdiction of the tribunal or that has collected a tax for which a refund is claimed. See Michigan Laws 205.703
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Chairperson: means the chairperson of the tribunal. See Michigan Laws 205.703
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Mediator: means a neutral third party who is certified by the tribunal under section 47 as a mediator in a proceeding before the tribunal or as a facilitator in the court of claims, and who is agreed to by the parties. See Michigan Laws 205.703
  • Proceeding: means an appeal taken under this act. See Michigan Laws 205.703
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Tribunal: means the tax tribunal created under section 21. See Michigan Laws 205.703
  As used in this act:
  (a) “Agency” means a board, official, or administrative agency empowered to make a decision, finding, ruling, assessment, determination, or order that is subject to review under the jurisdiction of the tribunal or that has collected a tax for which a refund is claimed.
  (b) “Chairperson” means the chairperson of the tribunal.
  (c) “Mediation” means a voluntary process in which a mediator facilitates communication between parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement.
  (d) “Mediator” means a neutral third party who is certified by the tribunal under section 47 as a mediator in a proceeding before the tribunal or as a facilitator in the court of claims, and who is agreed to by the parties.
  (e) “Proceeding” means an appeal taken under this act.
  (f) “Property tax laws” does not include the drain code of 1956, 1956 PA 40, MCL 280.1 to 280.630.
  (g) “Tribunal” means the tax tribunal created under section 21.