Browsers that can not handle javascript will not be able to access some features of this site.
Skip Navigation
Michigan Tax TribunalMichigan.gov-the Official State of Michigan Website
Michigan.gov Home Tax Tribunal Home | Site Map
Printer Friendly Version Printer Friendly   Text Only Version Text Version Email this page Email Page
R 205.1245 Answers

Rule 245

(1) The respondent shall have 28 days from the date of service of the petition within which to file an answer or other responsive pleading. Failure to file an answer within 28 days may result in the scheduling of a default hearing as provided in R 205.1247.

(2) The answer shall be written so that it will fully advise the opposing party and the tribunal of the nature of the defense and shall contain a specific admission or denial of each material allegation in the petition. If the respondent is without knowledge or information sufficient to form a belief as to the truth of an allegation, then the answer shall so state and the statement shall have the effect of a denial. If the respondent intends to qualify or to deny only a part of an allegation, then the answer shall specify so much of the allegation as is true and shall qualify or deny only the remainder. In addition, the answer shall contain a clear and concise statement of every ground on which the respondent relies and has the burden of proof. Paragraphs of the answer shall be designated to correspond to paragraphs of the petition to which they relate.

(3) An answer may assert as many defenses as the respondent may have against an opposing party. A defense is not waived by being joined with 1 or more other defenses. All defenses not asserted in either the answer or by appropriate motion are waived, except for the following defenses:
(a) Lack of jurisdiction.
(b) Failure to state a claim upon which relief can be granted.

(4) In a special assessment appeal, the answer shall specify the statutory authority under which the special assessment district was created.

History: 1954 ACS 84, Eff. Aug. 16, 1975; 1954 ACS 101, Eff. Oct. 30, 1979; 1979 AC; 1996 MR 4, Eff. May 2, 1996.
Link to Department and Agencies Web Site Index
Link to Statewide Online Services Index
Link to Statewide Web-based Surveys
Link to RSS feeds available on this site
Related Content
 •  Entire Tribunal Appeals Process
 •  205.701 Short title
 •  R 205.1301 Scope
 •  R 205.1303 "Homestead property" defined
 •  R 205.1305 Records; fees
 •  R 205.1310 Jurisdiction
 •  R 205.1317 Appearance and Representation
 •  R 205.1330 Notice to Respondent of Appeal
 •  R 205.1333 Stipulations
 •  R 205.1340 Notice of hearing
 •  R 205.1345 Decision to be written; effective date; mailing copy of decision and order to parties
 •  Tax Tribunal Rules
 •  R 205.1348 Rehearings; filing of request; filing of response to request; location; service of request; "good cause" defined
 •  R 205.1342 Conduct of hearing
 •  R 205.1335 Hearing sites; accessibility; accommodations
 •  R 205.1332 Answers
 •  R 205.1320 Commencement of proceedings
 •  R 205.1315 Transfers
 •  R 205.1313 Appearance and protest to local board of review
 •  R 205.1312 Petitioner's election of small claims division

Michigan.gov Home
 | Security Policy | Accessibility Policy | Link Policy | Privacy Policy | Michigan News | Michigan.gov Survey

Copyright © 2001-2008 State of Michigan