Rema Village Mobile Home Park v. Ontwa Township

Fetitioner appeals as of right a November 6,2006, order of the Tax Tribunal denying petitioner’s motion for a refund of amounts it had paid under an invalid special assessment, even though we issued a prior decision in petitioner’s favor. We vacate the Tax Tribunal’s order and remand this case to the Tax Tribunal for further proceedings consistent with this opinion. This appeal is being decided without oral argument pursuant to MCR 7.214(E).

This case was previously before this Court, resulting in an unpublished opinion per curiam in plaintiffs favor with regard to the validity of the…