Almira Township v. Benzie County Tax Allocation Board

Petitioners appeal an order of the Michigan Tax Tribunal affirming an allocation of property tax millage made by respondent pursuant to § 11 of the Property Tax Limitation Act.

After petitioners’ initiation of review proceedings, the tribunal issued an order setting a date for a "preliminary” hearing. That order stated that the purpose of the hearing was "to take testimony, to examine the basis of Petitioner’s allegations and the nature of proofs pursuant to MCLA 211.217; MSA 7.77, tending to show 'a material mistake of fact, fraud or error of law’ in the division of the net limitation tax…