Nomads, Inc v. City of Romulus

Petitioner, Nomads, Inc., appeals

as of right from a Michigan Tax Tribunal judgment dismissing petitioner’s 1980 and 1982 lessee-user tax assessment appeals on the ground that it lacked jurisdiction over these assessments, and further dismissing petitioner’s appeal from the 1981 assessment on the ground that petitioner was using the subject property in conjunction with a business conducted for profit within the meaning of MCL 211.181; MSA 7.7(5). We affirm the Tax Tribunal’s ruling that it was without jurisdiction to consider the 1980 tax assessment, but reverse on the substantive issue with…