Appeals Dismissed for Failure to Comply With Tax Tribunal's Rules
In Sal-Mar Industrial Corp. v. Township of Macomb, Michigan Court of Appeals, Nos. 291843, 291844, 294151, and 294339, October 5, 2010 the Court of Appeals supported the Michigan Tax Tribunal in that it did not abuse its discretion in dismissing taxpayers' local property tax appeals because of their failure to comply with the Tax Tribunal's rules and orders. In this case, the taxpayers repeatedly, and for a long time, failed to file and exchange their valuation disclosures, witness lists, and exhibition lists. The township, on the other hand, complied with all deadlines but, to its disadvantage, did not receive any evidence from the taxpayers. The Tax Tribunal's dismissal of the taxpayers' petitions without conducting a show-cause hearing also did not violate due process because the taxpayers clearly received notice that their petitions could be dismissed if they did not comply. Further, the taxpayers also had opportunities to be heard by the tribunal. It was clear, however, from the taxpayers' submissions to the tribunal that they had failed to obtain expert appraisers to value their property. A taxpayer that contributed to an alleged error by plan or by negligence could not be allowed on appeal to complain of the error.