Szymanski v. City of Westland

On March 19, 1981, nine plaintiffs, claiming to be representatives of a class of 524 landowners, filed a petition in the Tax Tribunal alleging that a special assessment imposed on their properties for the purpose of paving the streets abutting their properties was unconstitutional because the value of their properties would not be enhanced by the asphalt paving. On April 20, 1981, the defendant moved to dismiss the plaintiffs’ petition on the ground that the Tax Tribunal lacked jurisdiction over the subject matter of the petition by reason of the operation of the 30-day limitation found in…