May 18, 2010, Introduced by Reps. Stamas, Daley, Paul Scott, Proos, Moore, DeShazor, Kurtz, Pavlov, McMillin, Knollenberg, Walsh, Lori, Lund and Genetski and referred to the Committee on Tax Policy.
A bill to amend 1973 PA 186, entitled
"Tax tribunal act,"
by amending section 49 (MCL 205.749), as amended by 2008 PA 126.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 49. (1) The tribunal by rule shall prescribe filing fees
and other fees to be paid in connection with a proceeding before
the tribunal. The fees shall be paid to the clerk of the tribunal
and by order of the tribunal may be taxed as costs.
(2) The residential property and small claims division of the
tribunal shall not charge fees or costs on appeals of principal
residence property as defined in rules promulgated by the tax
tribunal.
(3) The Michigan tax tribunal fund is created in the
department of energy, labor, and economic growth as a separate
interest bearing fund. All fees collected pursuant to this act
shall be deposited in the Michigan tax tribunal fund. The state
treasurer shall direct the investment of the Michigan tax tribunal
fund. Money in the Michigan tax tribunal fund shall remain in the
Michigan tax tribunal fund at the close of the fiscal year and
shall not revert to the general fund. Money in the Michigan tax
tribunal fund shall be used solely for operation of the tribunal.
(4) Beginning on the effective date of the amendatory act that
added this subsection, if the tribunal enters a judgment in favor
of a petitioner, the tribunal shall award costs to the petitioner
for all fees paid.