HIGHLAND-HOWELL DEVELOPMENT CO. v. Township of Marion

The Tax Tribunal Act, MCL 205.701 et seq., defines the exclusive and original jurisdiction of the Michigan Tax Tribunal as review of a final decision “of an agency relating to assessment, valuation, rates, special assessments, allocation, or equalization under property tax laws.” MCL 205.731(a). Plaintiff’s complaint contained a count alleging that defendant breached a promise to construct a sewer line through plaintiff’s property. The issue before us is whether the circuit court has jurisdiction to hear this claim or whether it lies within the exclusive jurisdiction of the Tax Tribunal. We…