Board of Review Protest Required to Invoke Tax Tribunal Jurisdiction
In Abundant Life Christian Center v. Charter Township of Redford, Michigan Court of Appeals, No. 310713, August 1, 2013, a religious organization’s ad valorem property tax exemption claim was properly dismissed by the Michigan Tax Tribunal due to lack of jurisdiction because the taxpayer was statutorily required to first make a protest to the Board of Review.
The taxpayer had notice of the property’s ad valorem tax status, as it had corresponded with the assessor on the issue of exemption. Furthermore, even if the taxpayer did not have actual notice of the ad valorem tax status, it was not established that notice is a prerequisite to the Board of Review obligation. It was proper for the Tax Tribunal to take judicial notice of the tax assessments as the ad valorem taxes on the property were a matter of public record. Absent any indication that a failure to send or receive the tax bills on the property relieved the taxpayer from the obligation of pursuing the exemption claim, the taxpayer could not avoid the jurisdictional requirement to protest to the Board.