The bill amends the Tax Tribunal Act of 1973 by updating sections 26 and 34 to enhance the procedures for conducting hearings. It allows the tribunal to appoint one or more hearing officers to hold hearings, which must now be conducted in accordance with the administrative procedures act and the open meetings act. The bill specifies that public notice of hearings must be provided, and it introduces the option for hearings to be held telephonically, by videoconferencing, or in person. Additionally, it mandates that proposed decisions by hearing officers must be considered by tribunal members.

In section 34, the bill clarifies that tribunal proceedings can also be held in various formats, including telephonic and videoconferencing options, with in-person hearings available upon request. The tribunal is required to conduct its business in compliance with the open meetings act, ensuring transparency and public access. The bill also stipulates that public notice of meetings must be given in accordance with the open meetings act, reinforcing the commitment to public engagement in the tribunal's operations.

Statutes affected:
House Introduced Bill: 205.726, 205.734
As Passed by the House: 205.726, 205.734