Rochester Meadows Apartments v. City of Rochester

Appellant appeals by right from the Michigan Tax Tribunal’s dismissal of appellant’s petition for review of its 1979 property tax assessment. The tribunal held that it had no jurisdiction because appellant had failed to protest the assessment before the board of review and that adequate notice of the increased assessment had been sent.

Appellant is the owner of a 348-unit apartment *321complex in the City of Rochester. Appellant’s name had appeared on appellee’s tax rolls for the property from 1974 to 1979. The name of the United States Department of Housing and Urban Development (HUD) also…