Manor House Apartments v. City of Warren

This appeal concerns a challenge to a tax assessment. Petitioner appeals as of right from the Tax Tribunal’s dismissal of its appeal on the ground that petitioner failed to exhaust its administrative remedies. We reverse.

Petitioner was unhappy with its 1992 property tax assessment. However, rather than challenging the assessment before the local board of review, petitioner appealed directly to the Tax Tribunal.

Petitioner argues that the tribunal should have excused its failure to appeal to the board of review because such an appeal would have been futile. It also contends that the statute…