Ford Motor Co. v. Bruce Township

Petitioner appeals as of right the Michigan Tax Tribunal’s sua sponte order of dismissal and order denying leave to amend the pétition. The tribunal ruled that it lacked subject-matter jurisdiction to adjudicate this case in which petitioner sought a refund of overpaid personal property taxes pursuant to MCL 211.53a. I would reverse and remand for further proceedings and, therefore, respectfully dissent.

i

“Absent fraud, this Court’s review of the Tax Tribunal’s decision is limited to determining whether the tribunal erred in applying the law or in adopting a wrong legal principle.” Michigan…