City of South Haven v. Van Buren County Board of Commissioners

BANDSTRA, E J.

This case raises a number of questions under § 20b of chapter 4 of the general highway law, MCL 224.20b. We conclude that the Tax Tribunal does not have exclusive jurisdiction over claims regarding the proper distribution of funds raised under that section. We also conclude that a county road commission, which is merely the recipient of funds raised under that section, is not properly a defendant to claims challenging the distribution. Further, we conclude that the section’s formula for distributing funds raised pursuant to a road tax millage must be followed, even with respect…