Briggs Tax Service, LLC v. Detroit Public Schools

The dispute in this case concerns whether respondent’s wrongful collection of property taxes from petitioner constitutes a mutual mistake of fact within the meaning of MCL 211.53a. If the assessing officer and petitioner made a mutual mistake of fact, the three-year limitations period of MCL 211.53a applies, and petitioner may pursue its refund claim. If not, petitioner is not entitled to a refund because it did not file its petition within the general limitations period. We conclude that the assessing officer and petitioner did not make a mutual mistake of fact and that MCL 211.53a does not…