The bill amends the Tax Tribunal Act of 1973 by updating sections 26 and 34 to enhance the procedural framework for hearings conducted by the tribunal. It allows the tribunal to appoint one or more hearing officers to conduct hearings, which must now adhere to the administrative procedures act and the open meetings act. Public notice of hearings is required, and proposed decisions by hearing officers must be considered by tribunal members. Additionally, hearings can be held in person or electronically, provided there is mutual agreement among the parties involved and approval from the tribunal.

In section 34, the bill specifies that tribunal proceedings may also be conducted in person or electronically, similar to the provisions in section 26. It clarifies that the tribunal will determine its meeting locations throughout the state and that public notice of meetings must comply with the open meetings act. The bill emphasizes the importance of transparency and public access to tribunal proceedings, ensuring that all business is conducted in accordance with established legal requirements. The enactment of this bill is contingent upon the passage of House Bill No. 4099.

Statutes affected:
House Introduced Bill: 205.726, 205.734