Section R. 792.10263 - JurisdictionRule 263.
(1) A contested case disputing a property's state equalized or taxable value may be heard in the small claims division if any 1 of the following properties is exclusively involved:(a) Real property classified as residential real property under section 34c of the general property tax act, 1893 PA 206, MCL 211.34c.(b) Real property exempt under section 7cc of the general property tax act, 1893 PA 206, MCL 211.7cc.(c) Real property classified as agricultural real property under section 34c of the general property tax act, 1893 PA 206, MCL 211.34c.(d) Real property with less than 4 rental units.(e) Any other property where the value in contention is not more than the amount provided by section 62 of the tax tribunal act, MCL 205.762.(2) A contested case disputing a non-property tax matter may be heard in the small claims division if the amount of tax in dispute is not more than the amount provided by section 62 of the tax tribunal act, MCL 205.762, exclusive of interest and penalty charges.(3) A contested case disputing a special assessment may be heard in the small claims division if the amount of the special assessment in dispute is not more than the amount provided by section 62 of the tax tribunal act, MCL 205.762.Mich. Admin. Code R. 792.10263
2013 AACS; 2015 AACS; 2023 MR 19, Eff. 9/29/2023