HB-4435, As Passed House, May 17, 2007
March 8, 2007, Introduced by Reps. Sheen, Bieda and Condino and referred to the Committee on Tax Policy.
A bill to amend 1973 PA 186, entitled
"Tax tribunal act,"
by amending section 22 (MCL 205.722).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 22. (1) The members of the tribunal shall be citizens of
the
United States , and
residents of this state. ,
of which at At
least 2 members shall be attorneys admitted to practice in this
state
and shall who have been engaged for at least 5 years
immediately preceding the appointment in active government,
corporate,
or private practice dealing with federal and state-local
state
or local tax matters, including the property
tax taxes, or in
the
discharge of a judicial or quasi-judicial office. ; at At least
1 member shall be a certified assessor holding the highest level of
certification
granted by the state assessors board. ; at At least 1
member shall be a professional real estate appraiser holding a
recognized certification indicating competence in the valuation of
complex income producing and residential property of the type
subject to property taxation, with a certification having required
a
review of sample appraisals , and 5 years of experience as an
appraiser. ;
and at At least 1 member
shall be a certified public
accountant
with 5 years' years of experience in state-local state
or
local tax matters. Not more than 3
members shall be members of
the
same professional discipline. Additional appointees Appointees
who are not attorneys, certified assessors, professional real
estate appraisers, or certified public accountants shall have at
least
5 years' years of experience in state or local tax matters.
(2) Each member shall take and subscribe to the constitutional
oath of office before entering on the discharge of his or her
duties.
(3) Each member shall devote his or her entire time to, and
personally perform the duties of, his or her office and shall not
engage in other business or professional activity for remuneration.
(4) Each member shall receive an annual salary as determined
by law and shall be reimbursed for his or her actual and necessary
expenses at the rate determined by the administrative board.