Wikman v. City of Novi

The question is one of statutory construction under the Tax Tribunal Act and is whether the "exclusive and original” jurisdiction of the Tax Tribunal encompasses the subject matter of this action which was commenced in the circuit court.

We would hold that the Tax Tribunal does not have jurisdiction. A special assessment levied by the City of Novi on the authority of the home-rule cities act is not a decision made "under property tax laws”.

I

The Wikmans and others commenced this action against Novi and its treasurer in circuit court to set aside and restrain collection of a special assessment.…