Knob Hill Trust v. Meridian Township

A single issue is presented on this appeal: Whether the Tax Tribunal, prior to the 1976 amendment of the Tax Tribunal Act, 1 had the authority to permit amendment of the appellee taxpayer’s petition to reduce a 1972 real property assessment so as to permit review by the tribunal of tax assessments for the years, 1973, 1974, and 1975, where the taxpayer had protested the 1972 assessment to the applicable township board of review, but failed to appear before the township board of review to challenge the assessments for the following three years.

This statement of the question presented sums up…