On July 29, 1975, the tribunal granted petitioner's motion and ordered that review of the 1973-1975 assessments would be consolidated with the pending case. The motion was opposed by the respondent township on the basis that the petitioner had failed to protest the assessments for those years before the township board of review. On June 23, 1975, the petitioner filed a motion with the tribunal to amend its petition to challenge the 1973, 1974, and 1975 assessments upon the subject property. Subsequently, pursuant to § 71 of the act, petitioner's action was transferred to the Michigan Tax Tribunal. The act went into effect on July 1, 1974. The taxpayer did not appear before the board of review to challenge the tax assessments on the same property in tax years 1973-1975.Īs petitioner's complaint concerning the 1972 assessment awaited hearing by the State Tax Commission, the Legislature enacted the Michigan Tax Tribunal Act. The appellee taxpayer protested its tax year 1972 assessment to the Meridian Township Board of Review and later began a timely action before the State Tax Commission to dispute the action of the board of review in affirming that assessment. This statement of the question presented sums up nearly all of the relevant facts. KELLY, JJ.Ī single issue is presented on this appeal: Whether the Tax Tribunal, prior to the 1976 amendment of the Tax Tribunal Act, had the authority to permit amendment of the appellee taxpayer's petition to reduce a 1972 real property assessment so as to permit review by the tribunal of tax assessments for the years 1973, 1974, and 1975, where the taxpayer had protested the 1972 assessment to the applicable township board of review, but failed to appear before the township *706 board of review to challenge the assessments for the following three years. (by David Vander-Haagen), for defendant.īefore: QUINN, P.J., and BRONSON and M.J. Decided August 23, 1977.įoster, Swift & Collins, P.C.
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