State Treasurer v. Eaton

The issue on appeal is whether a circuit court in an action to foreclose a tax lien, see generally MCL 211.60-211.69; MSA 7.104-7.114, has jurisdiction to review the validity of the tax upon the taxpayer’s objection, or whether the tax tribunal formed pursuant to the Tax Tribunal Act, MCL 205.701 et seq.; MSA 7.650(1) et seq., is the appropriate forum. By its action in this case, the circuit court implicitly ruled that it had jurisdiction. We reverse.

In February, 1978, the State Treasurer petitioned the Midland County Circuit Court for the sale of certain lands in Midland County belonging to…