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A Better Partnership
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.

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