Mich. Comp. Laws § 205.731 : TAXATION —TAX TRIBUNAL ACT — CHAPTER 3 — Tax tribunal; jurisdiction TEXT PDF The tribunal has exclusive and original jurisdiction over all of the following: (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. (b) A proceeding for a refund or redetermination of a tax levied under the property tax laws of this state. (c) Mediation of a proceeding described in subdivision (a) or (b) before the tribunal. (d) Certification of a mediator in a tax dispute described in subdivision (c). (e) Any other proceeding provided by law. MCL 205.731 Amended by 2008, Act 125,s 2 , eff. 5/9/2008. 1973, Act 186, Eff. July 1, 1974.