Parkview Memorial Ass'n v. City of Livonia

Petitioners appeal as of right from an order of the Michigan Tax Tribunal dismissing their petitions for review of personal property tax assessments. We reverse and remand.

On April 5, 1988, respondents mailed personal property tax assessment notices to petitioners assessing petitioner Parkview $200,000 and petitioner Mount Hope $50,000 for tombs used or reserved exclusively for perpetual burial purposes located on their lands. Petitioners did not appear before the local board of review to challenge these assessments because, as indicatéd on the notices, the last day the board of review…