The bill amends the existing law regarding the tax tribunal in Michigan, specifically focusing on the procedures for conducting hearings and meetings. It allows the tribunal to appoint one or more hearing officers to hold hearings, which must be conducted in accordance with the administrative procedures act and the open meetings act. Notably, the bill introduces provisions that permit hearings to be held telephonically, by videoconferencing, or in person, enhancing accessibility for participants.

Additionally, the bill stipulates that tribunal members may hear and decide proceedings in a similar manner, with the option for in-person hearings at mutually agreed locations. It also mandates that the tribunal conduct its business in compliance with the open meetings act, ensuring public notice of meetings is provided as required. The enactment of this bill is contingent upon the passage of House Bill No. 4099 of the 103rd Legislature.

Statutes affected:
House Introduced Bill: 205.726, 205.734
As Passed by the House: 205.726, 205.734
As Passed by the Senate: 205.726, 205.734
House Concurred Bill: 205.726, 205.734
Public Act: 205.726, 205.734
House Enrolled Bill: 205.726, 205.734