June 8, 2006, Introduced by Reps. Marleau, Hoogendyk, Sheen, Gosselin, LaJoy, Nitz, Baxter, Green, David Law, Garfield, Meyer, Nofs, Moolenaar, Shaffer, Robertson, Hune, Pearce, Farhat, Palsrok and Pavlov 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.