Property Owner Failed to File a Petition on or before June 30 for Each Year
In Southgate Lincoln Mercury v. City of Southgate, Michigan Court of Appeals, No. 298337, November 8, 2011, the Court of Appeals ruled a dealership failed to invoke the Michigan Tax Tribunal's jurisdiction to correct incorrectly reported taxable property from tax rolls for property tax years 2004, 2005, and 2006 because it did not file a petition challenging the assessments on or before June 30 of each of those years. The dealership contended that the taxing authorities' use of statutory procedures to correct incorrectly reported assessments in the State Tax Commission (STC), and their subsequent withdrawal from the STC proceedings, triggered the tribunal's jurisdiction. However, because the taxing authorities withdrew from the process, leaving unchanged the assessments on the tax roll, the dealership's property was never assessed. Consequently, there was no determination to appeal.
The dealership also contended that the STC decision permitting the taxing authorities to withdraw their request for an assessment was itself a decision that opened the tribunal appeals process to the dealership. However, nothing in the applicable law suggested that a local taxing authority reopened all issues concerning assessment, including those subject to the June 30 deadline, by initiating the process to correct inaccurate or omitted information on the tax rolls.