Harrison Charter Township v. Macomb County Board of Commissioners

Petitioner appeals as of right an order of the Michigan Tax Tribunal (MTT) imposing costs of $126,177 in connection with petitioner’s request for a reappraisal of township property. On appeal, petitioner contends that the award of costs was improper because respondent’s bill of costs was untimely filed under MTT Rule 462.* 1 We find no error and affirm.

Petitioner emphasizes that respondent waited over 40 days to file a bill of costs following the tribunal’s ruling dated October 22, 1982. According to petitioner, since MTT awarded costs anyway, MTT has failed to adhere to that portion of its…