Section R. 792.10203 - DefinitionsRule 203. As used in this part:
(a) "Costs" means costs incurred in litigating a contested case before the tribunal including attorney fees.(b) "Default hearing" means a hearing at which the defaulted party is precluded from presenting any testimony, offering any evidence, and examining the other party's witnesses.(c) "Entire tribunal" means the hearing division of the tribunal other than the small claims division.(d) "MCL" means the Michigan Complied Laws.(e) "MCR" means the Michigan Court Rules of 1985.(f) "Mediation" means a process in which a mediator facilitates communication between parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement.(g) "MRE" means the Michigan Rules of Evidence.(h) "Personal identifying information" means date of birth, social security number or national identification number, driver's license number or state-issued personal identification card number, passport number, and financial account numbers.(i) "Pleading" means the petition and the answer.(j) "Property tax appeal" means any contested case relating to real and personal property assessments, valuations, rates, refunds, allocation, equalization, or any other contested case brought before the tribunal under the state's property tax laws and special assessments.(k) "Rebuttal evidence" means evidence limited to refuting, contradicting, or explaining evidence submitted by an opposing party.(l) "Referee" means a contractual small claims hearing referee whose powers are limited to those provided by the tribunal.(m) 'signed" means that a document contains a written signature or electronic signature placed on or applied to the document. For purposes of this subrule, an electronic signature includes a typewritten signature or a graphic representation of a written signature.(n) 'small claims division" means the residential property and small claims division created by section 61 of the tax tribunal act, MCL 205.761.(o) "Tax tribunal act" means the tax tribunal act, 1973 PA 186, MCL 205.701 to 205.779.(p) "Tribunal" means the Michigan tax tribunal.(q) "Valuation disclosure" means documentary or other tangible evidence in a property tax contested case that a party relies upon in support of the party's contention as to the true cash value of the subject property or any portion thereof and contains the party's value conclusions and data, valuation methodology, analysis, or reasoning.(r) The terms defined in and determined under the tax tribunal act and in the general property tax act, 1893 PA 206, MCL 211.1 to 211.155, have the same meanings when used in these rules.Mich. Admin. Code R. 792.10203
2013 AACS; 2015 AACS; 2023 MR 19, Eff. 9/29/2023