MI SB1040

Extends the appeal deadline for taxpayers to challenge tax assessments to the tax tribunal from 35 days to 60 days, while maintaining the 90-day deadline for appeals to the court of claims.

Removes the requirement that taxpayers must pay the full tax, penalties, and interest under protest before appealing to the court of claims.

Maintains that uncontested portions of assessments must be paid before appealing the contested portion to either the tax tribunal or court of claims.

Appropriates $200,000 from the general fund to the court of claims for the 2014-2015 fiscal year to handle anticipated increased caseload resulting from these changes.

Makes the act contingent on enactment of Senate Bills 1038 and 1039 from the 97th Legislature.