Walgreen Co. v. MacOmb Township

Petitioner appeals as of right from a Tax Tribunal decision dismissing its appeals of respondent’s property tax assessments for tax years 2003, 2004, 2005, and 2006. We affirm.

Petitioner is the lessee of real property in Macomb Township pursuant to a long-term lease that requires it to pay the property taxes for the property. The lease provides that petitioner is entitled to contest the validity of any tax; the property owner must cooperate in any contested proceeding and execute any necessary documents. In March 2002, respondent’s board of review adopted a rule under which “[a] person who is…