Aztec Air Service, Inc. v. Department of Treasury

In these consolidated appeals, petitioners appeal as of right from orders rendered by the Tax Tribunal dismissing their claims for lack of jurisdiction. In both cases, petitioners mailed their petitions by certified mail within thirty-five days of the Department of Treasury’s final assessment, but the Tax Tribunal did not actually receive them until one day after the thirty-five-day period set by MCL 205.22(1) 1 lapsed. Pursuant to General Motors Corp v Detroit, 141 Mich App 630; 368 NW2d 739 (1985), the tribunal held that the petitioners failed to timely file their respective appeals to…