Professional Plaza, LLC v City of Detroit

Petitioner appeals as of right from a Tax Tribunal order dismissing its petition challenging its property tax assessments for 1998 and 1999. The petition was dismissed for failure to file a conforming valuation disclosure. We reverse and remand.

This case involves an appeal of respondent’s assessment and the taxable and state equalized values of petitioner’s property. Pursuant to a prehearing scheduling order issued by the Tax Tribunal, petitioner was required to file a valuation disclosure by a specified date. Petitioner received an extension of time to file the valuation, and then later…