TAX TRIBUNAL CHAIRPERSON

House Bill 5300

Sponsor:  Rep. Lorence Wenke

Committee:  Tax Policy

Complete to 1-7-04

A SUMMARY OF HOUSE BILL 5300 AS INTRODUCED 11-13-03

         The bill would amend the Tax Tribunal Act to have the chairperson of the tribunal be selected by the governor with the advice and consent of the Senate, rather by election among members of the tribunal.  The chairperson would serve at the pleasure of the governor. 

         In addition, the act provides that after the tribunal issues an order regarding an assessment, the officers charged with keeping the tax rolls on which the affected assessment and tax are spread must correct the rolls, and the officer charged with collecting or refunding the affected tax must refund or collect the tax within 20 days.  The bill would extend the deadline to 30 days.

         MCL 205.723 and 205.755

Analyst:  M. Wolf

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This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent.