Skip to main content

One Court of Justice Blog

February 26, 2014

COA determines that mandamus action to enforce a Tax Tribunal order is not within the exclusive jurisdiction of the Tribunal and can be heard by the Circuit Court

In Sal-Mar Royal Villages LLC v. Macomb County Treasurer, the Court of Appeals answered a question posed by the Michigan Supreme Court on remand:  whether plaintiff's complaint fell within the exclusive jurisdiction of the Michigan Tax Tribunal.  In this case, Plaintiff's complaint was a Circuit Court mandamus action alleging that the Macomb County treasurer had violated a prior Tax Tribunal consent order.  Specifically, Plaintiff and Macomb Township had resolved a property tax dispute through that consent order, which included a waiver-of-interest provision.  Nevertheless, the treasurer sought to collect interest, and the mandamus action followed.  In addressing the Supreme Court's question on remand, the Court of Appeals noted that while the Tax Tribunal may have the authority to order the Treasurer to waive interest, it did not have the capacity to enforce that order. As the mandamus action in question was simply seeking enforcement of an already-existing order from the Tax Tribunal, the Court of Appeal concluded that it did not fall within the Tribunal's exclusive jurisdiction.

NOTICE. Although we would like to hear from you, we cannot represent you until we know that doing so will not create a conflict of interest. Also, we cannot treat unsolicited information as confidential. Accordingly, please do not send us any information about any matter that may involve you until you receive a written statement from us that we represent you.

By clicking the ‘ACCEPT’ button, you agree that we may review any information you transmit to us. You recognize that our review of your information, even if you submitted it in a good faith effort to retain us, and even if you consider it confidential, does not preclude us from representing another client directly adverse to you, even in a matter where that information could and will be used against you.

Please click the ‘ACCEPT’ button if you understand and accept the foregoing statement and wish to proceed.

ACCEPTCANCEL

Text

+ -

Reset