Pollack v. Southfield Township

Petitioner appeals as of right from a July 21, 1986, order of the Michigan Tax Tribunal dismissing his petition for review of a property tax assessment. The sole issue on appeal is whether petitioner’s failure to protest the assessment before the respondent township’s board of review deprives the Tax Tribunal of jurisdiction to review the assessment. We find that it does, and affirm the Tax Tribunal’s order of dismissal.

On April 18, 1986, petitioner filed a petition for a review of a property tax assessment with the small claims division of the Tax Tribunal, contending that the respondent had…