Durkee Lakes Land Co. v. Clinton Township

Petitioner appeals from an order of the Michigan Tax Tribunal granting respondent’s motion for accelerated judgment on the basis that petitioner did not file a timely petition.

On March 8, 1980, petitioner filed with the Clinton Township, Oscoda County, Board of Review a written protest of proposed increases in the tax assessments on various parcels of real property owned by petitioner. The board subsequently denied the protest.

On September 17, 1980, petitioner sent a letter to the Board of Review requesting notification of the board’s decision. On October 27, 1980, the township supervisor…