{"data":{"id":"us-mi/mich.-comp.-laws-205.731","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.731","heading":"Tax tribunal; jurisdiction.","body":"Sec. 31.\n\nThe tribunal has exclusive and original jurisdiction over all of the following:\n\n(a) A proceeding for direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax laws of this state.\n\n(b) A proceeding for a refund or redetermination of a tax levied under the property tax laws of this state.\n\n(c) Mediation of a proceeding described in subdivision (a) or (b) before the tribunal.\n\n(d) Certification of a mediator in a tax dispute described in subdivision (c).\n\n(e) Any other proceeding provided by law.","path":["MI Code","Chapter 205","Act Act-186-of-1973"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-731","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"7252673996295ac3d96e455701c35bc7172d7588dbf42c6b857c31d5de4aaf78","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.726","next":"us-mi/mich.-comp.-laws-205.732"},"notice":"GroundRules: Original legal text. Not legal advice."}