Charter v. Eaton County Drain Commissioner

Eaton County Drain Commissioner Dale Benjamin (respondent) appeals on leave granted from orders of the Tax Tribunal which denied respondent’s motion to dismiss for lack of jurisdiction. We reverse.

i

On August 14, 1987, and September 22, 1987, respondent levied two special assessments for the upgrade and repair of the "Willis-Shaw,” "Old Maid Relaid,” and "Harris & Whaley” drains. The special assessment rolls included the State of Michigan, Michigan Department of Transportation, Eaton County, Grand Trunk Western Railroad, Windsor Township, and several Windsor Township residents. It is…