Terms Used In Michigan Laws 205.765

  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Tribunal: means the tax tribunal created under section 21. See Michigan Laws 205.703
   A decision of the division is not a precedent unless so designated by the tribunal.
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