Henal Realty Co. v. Brownstown Township

Petitioner appeals as of right from a June 20, 1978, order of the Michigan Tax Tribunal, granting the intervening appellee’s motion for accelerated judgment on the grounds that petitioner had failed to exhaust its administrative remedies and had failed to file a timely petition.

On November 8, 1977, petitioner filed an action in the Michigan Tax Tribunal alleging that the assessed value of a 28.56-acre parcel of land owned by it was too high. Specifically the petition alleged that at one time it had owned a 44.888-acre parcel of which the parcel in question was a part. Petitioner alleged that…