Property Owner Failed to Follow Statutory Jurisdictional Requirements
In Peter Popek Trust v. Township of Howell, Michigan Court of Appeals, No. 300834, December 20, 2011, the Michigan Tax Tribunal properly dismissed a taxpayer's challenge to a special local property tax assessment that was levied by a township on her property because the taxpayer failed to comply with the statutory jurisdictional requirements. Rather than protesting the special assessment at the township hearing, she specifically requested that it apply to her property. The failure to protest was sufficient to support the Tax Tribunal's dismissal for lack of jurisdiction. The taxpayer also failed to petition the tribunal within 35 days of the township's final decision as statutorily required. Instead, the taxpayer waited nearly four years before she petitioned the Tax Tribunal. Further, because the taxpayer attended a hearing on the special assessment and acquiesced to the special assessment at that time, she was not denied procedural due process in this matter.