MI HB5645

Replaces shall/should language with "must" throughout the Tax Tribunal Act section 46 and updates gender-neutral language ("persons" instead of "men").

Authorizes the Tax Tribunal to issue protective orders to protect confidential information when parties agree or when a party moves to protect it without objection from other parties.

Requires the tribunal to hold closed in camera proceedings under the Open Meetings Act to determine if information is confidential when a party objects to a protective order motion.

Allows a party whose confidential information protection is denied to either seek appellate review within 21 days or notify the tribunal of its decision not to produce the information and accept consequences.

Defines "confidential information" to include trade secrets, financial information, personal information, safety/security information, tax returns, proprietary software information, and information protected by law, court rules, or licensing agreements.