Ashley Ann Arbor, LLC v. Pittsfield Charter Township

I respectfully dissent. Because binding Michigan Supreme Court precedent clearly and unequivocally provides that, as here, a township’s tax assessment against a local property owner falls within the exclusive and original jurisdiction of the Tax Tribunal, our Court, as an inferior or subordinate, intermediate appellate court, has no authority to overrule that precedent. The doctrine of vertical stare decisis compels our Court to simply reaffirm this longstanding principle of law and hold that the circuit court had no jurisdiction to hear this landowner’s challenge to the special property tax…