Residential property and small claims division; jurisdiction; “residential property” defined; election; record of proceedings; rehearing; site of hearing or rehearing; form for filing of residential appeals; filing fee
Sec. 62
(1) The residential property and small claims division created in section 61 has jurisdiction over a proceeding, otherwise cognizable by the tribunal, in which residential property is exclusively involved. Property other than residential property may be included in a proceeding before the residential property and small claims division, if the amount of that property's taxable value or state equalized valuation in dispute is not more than $100,000.00. The residential property and small claims division also has jurisdiction over a proceeding involving an appeal of any other tax over which the tribunal has jurisdiction if the amount of the tax in dispute is $6,000.00 or less.
(2) For purposes of this chapter, “residential property” means a homestead or other residential or agricultural real property including less than 4 rental units.
(3) A person or legal entity entitled to proceed under section 31, and whose proceeding meets the jurisdictional requirements of subsection (1), may elect to proceed before either the residential property and small claims division or the tribunal. A formal record of residential property and small claims division proceedings is not required. Within 20 days after a hearing referee issues an order, by leave of the tribunal and for good cause, a party may request a rehearing by a tribunal member. A rehearing is not limited to the evidence presented before the hearing referee.
(4) The residential property and small claims division shall meet in the county in which the property in question is located or in a county contiguous to the county in which the property in question is located. A petitioner-appellant shall not be required to travel more than 100 miles from the location of the property in question to the hearing site, except that a rehearing by a tribunal member shall be at a site determined by the tribunal.
(5) The tribunal shall make a short form for the simplified filing of residential appeals.
(6) In a proceeding before the residential property and small claims division for property other than homestead residential property, if the amount of taxable value or state equalized valuation in dispute is greater than $20,000.00, or in nonproperty matters if the amount in dispute is greater than $1,000.00, the filing fee is the amount that would have been paid if the proceeding was brought before the tribunal and not the residential property and small claims division.
History: 1973, Act 186, Eff. July 1, 1974 ;-- Am. 1976, Act 365, Imd. Eff. Dec. 23, 1976 ;-- Am. 1980, Act 437, Imd. Eff. Jan. 14, 1981 ;-- Am. 1992, Act 172, Imd. Eff. July 21, 1992 ;-- Am. 1993, Act 21, Imd. Eff. Apr. 14, 1993 ;-- Am. 1995, Act 232, Imd. Eff. Dec. 19, 1995
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