Hillsdale County Senior Services, Inc v. Hillsdale County

This case concerns whether the Michigan Tax Tribunal possesses jurisdiction over plaintiffs’ claim for mandamus to enforce the terms of a property-tax ballot proposition that provided for the levy of an additional 0.5 mill property tax in Hillsdale County to fund plaintiff Hillsdale County Senior Services, Inc. (HCSS). Because that claim falls within the scope of MCL 205.731(a) as a “proceeding for direct review of a final decision ... of an agency relating to . . . rates . . . under the property tax laws of this state,” we conclude that the tribunal possesses exclusive and original…