Michigan Compiled Laws — Tax Chapters 205-208, 211
MCL 205.731 — Tax tribunal; jurisdiction
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.
Source: official text