Teddy 23, LLC v. Michigan Film Office

In these consolidated appeals, plaintiffs appeal the order of the Court of Claims granting defendants’ motion for summary disposition under MCR 2.116(C)(4) (lack of subject-matter jurisdiction) and the order of the Ingham Circuit Court denying their delayed application for leave to appeal. Both cases arise from plaintiffs’ attempt to appeal the decision of the Michigan Film Office (MFO), 1 denying Teddy 23, LLC (Teddy 23) a postproduction certificate of completion that would have enabled it to receive a tax credit from the Michigan Department of Treasury (the Department). Plaintiffs first…