A self-administered county or municipality may opt-out and divest the Tax Tribunal of jurisdiction by serving a copy of the ordinance or resolution of its governing body evidencing the election to opt-out. The opt-out is effective when posted on the Tax Tribunal’s website.
A self-administered county or municipality may revoke its election to opt-out and prospectively confer jurisdiction on the Tax Tribunal by serving a copy of the ordinance or resolution of its governing body evidencing the revocation of the opt-out on the Tax Tribunal. The revocation is effective when posted on the Tax Tribunal’s website.
A self-administered county or municipality may opt-out or revoke an opt-out election only once during a calendar year.
