Eltel Associates, LLC v. City of Pontiac

Respondent appeals as of right from a Tax Tribunal decision denying its motion for summary disposition under MCR 2.116(0(10) and granting summary disposition in favor of petitioner pursuant to MCR 2.116(1) (2) on petitioner’s claim for a refund of the 2002 property taxes that petitioner paid for three parcels of property located in the city of Pontiac. We affirm.

Pursuant to a series of quitclaim deeds, the state of Michigan conveyed the three parcels to the Pontiac Tax Increment Finance Authority (PTIFA), which in turn conveyed them to petitioner. Although the deeds were all dated December…